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Application of ABC in hot spring country inn

Author

Listed:
  • Wen-Hsien Tsai
  • Jui-Ling Hsu
  • Chia-Hsin Chen
  • Yu-Wei Chou
  • Sin-Jin Lin
  • Wan-Rung Lin

Abstract

This paper implements activity-based costing (ABC) method to analyse the operational costs structure of a hot spring country inn in the Yang-Ming-Shan area of Taiwan. ABC method was used to compute the lodging, hot spring use and meal serving costs per customer. The result shows a real cost structure in B&B industry where study in this non-traditional lodging is rare in literature. In addition, we find that the major advantage of using ABC of a country inn is that it gives better insight into the customer costs for each market segment in order to offer more accurate cost information for innkeepers to make better managerial decision. Also, we compare the ABC with the traditional costing method, and conclude that the ABC method is a more suitable and appropriate tool than traditional accounting method in a country inn.

Suggested Citation

  • Wen-Hsien Tsai & Jui-Ling Hsu & Chia-Hsin Chen & Yu-Wei Chou & Sin-Jin Lin & Wan-Rung Lin, 2010. "Application of ABC in hot spring country inn," International Journal of Management and Enterprise Development, Inderscience Enterprises Ltd, vol. 8(2), pages 152-174.
    • Handle: RePEc:ids:ijmede:v:8:y:2010:i:2:p:152-174
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    Citations

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    Cited by:

    1. Wen-Hsien Tsai, 2018. "A Green Quality Management Decision Model with Carbon Tax and Capacity Expansion under Activity-Based Costing (ABC)—A Case Study in the Tire Manufacturing Industry," Energies, MDPI, vol. 11(7), pages 1-30, July.
    2. Wen-Hsien Tsai & Jui-Chu Chang & Chu-Lun Hsieh & Tsen-Shu Tsaur & Chung-Wei Wang, 2016. "Sustainability Concept in Decision-Making: Carbon Tax Consideration for Joint Product Mix Decision," Sustainability, MDPI, vol. 8(12), pages 1-22, November.
    3. Wen-Hsien Tsai & Shang-Yu Lai & Chu-Lun Hsieh, 2023. "Exploring the impact of different carbon emission cost models on corporate profitability," Annals of Operations Research, Springer, vol. 322(1), pages 41-74, March.
    4. Wen-Hsien Tsai & Shang-Yu Lai, 2018. "Green Production Planning and Control Model with ABC under Industry 4.0 for the Paper Industry," Sustainability, MDPI, vol. 10(8), pages 1-29, August.

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