PRAKTIK AKUNTANSI MANAJEMEN PADA HOTEL BERBINTANG dI YOGYAKARTA DAN SEKITARNYA

Sunarni, Ch. Wiwik PRAKTIK AKUNTANSI MANAJEMEN PADA HOTEL BERBINTANG dI YOGYAKARTA DAN SEKITARNYA. [Research]

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Abstract

The rapid changing of business environment lately is significantly will change the management accounting practices in an organization. The main focus of management accounting has always been to improve the organization performance and profitability by providing relevant information for planning, controlling and decision making. The more complex business environment should be handled by more sophicticated management accounting practices. International Federation of Accountants or IFAC (1988) stated that there are 4 stages of mangement accounting evolution, which are cost determination and financial control, management planning and control, reduction of waste in business Process and creating value through the effective use of resources. This paper had two main objectives. Firstly, was to identify how the management accounting practices in hospitality business were, secondly was to reveal the stage of management accounting evoluton in hospitality business. This study uses 30 management accounting tools to represent teh current management accounting practices in hospitalty business that represent 5 management functions: cost determination, management planning and control, Performance evaluation, Decision making and Strategic analysis. By using 61 stars hotels, the result indicated that management accounting practices in hospitality business still dominated by “traditional practices”. Refering to IFAC’s management accounting evolution theory, in general, the management accounting practices in hotel businesses were still in stage 1 dan 2. The study also revealed that there is no different among stars hotels in decision making and Strategic analysis but there are differences between five stars hotels and others stars hotels in costing and planning and control, Performance evaluation,

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