Conclusion, Suggestions and
Limitations
Based on the result analysis in the previous
paragraphs, the following conclusions can
be drawn: (a) cost calculations with the
TDABC method using unit time and
capacity cost rates which can identify cost
per minute or cost assigned for every
minute in the accomplishment of an
activity is more accurate than the
traditional method used by the case study
company; (b) the calculation based on the
TDABC method also resulted in a cost
driver rate (unit cost) which is more
accurate as a calculation basis for every
process; (c) the unit cost as calculation
basis was also easier and more flexible for
cost allocations than the traditional method
used; (d) in the case of changes in hotel
service structures, the capacity cost rate
can be updated easily: and (e) the
application of TDABC shows that in the
year of 2011, room service should only
absorb average of 30% of indirect labour
resource supplied as their overhead cost.
The following suggestions can be drawn
from the study conducted: (a) the
evaluation of performance for any activity
undertaken by each department should be
done regularly, such that continuous
improvements will make the unit time
more efficient; (b) control over activities
that use resources is necessary to enable
the cost-efficiency; and (c) as stated
previously, the initial cost calculation is
based on “management judgment” and
adjusting with other hotel price, so during
this time the hotel operates with a profit
margin per room that is excessively high
for their junior suites and royal suites.
Conclusion, Suggestions andLimitationsBased on the result analysis in the previousparagraphs, the following conclusions canbe drawn: (a) cost calculations with theTDABC method using unit time andcapacity cost rates which can identify costper minute or cost assigned for everyminute in the accomplishment of anactivity is more accurate than thetraditional method used by the case studycompany; (b) the calculation based on theTDABC method also resulted in a costdriver rate (unit cost) which is moreaccurate as a calculation basis for everyprocess; (c) the unit cost as calculationbasis was also easier and more flexible forcost allocations than the traditional methodused; (d) in the case of changes in hotelservice structures, the capacity cost ratecan be updated easily: and (e) theapplication of TDABC shows that in theyear of 2011, room service should onlyabsorb average of 30% of indirect labourresource supplied as their overhead cost.The following suggestions can be drawnfrom the study conducted: (a) theevaluation of performance for any activityundertaken by each department should bedone regularly, such that continuousimprovements will make the unit timemore efficient; (b) control over activitiesthat use resources is necessary to enablethe cost-efficiency; and (c) as statedpreviously, the initial cost calculation isbased on “management judgment” andadjusting with other hotel price, so duringthis time the hotel operates with a profitmargin per room that is excessively highfor their junior suites and royal suites.
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