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Abstrak :
Informasi tentang biaya memberikan masukan yang penting bagi penentuan harga kamar suatu hotel. Activity based costing dapat membantu perusahaan untuk menganalisa biaya-biaya yang terjadi atas jasa yang dihasilkan. Penelitian melakukan studi kasus penerapan activity based costing pada Sentul Leadership Development Center yang dipilih karena memiliki keunikan tersendiri. Penerapan activity based costing menunjukkan bahwa :

1. Penerapan harga oleh Sentul Leadership Development Center sudah memberikan margin positif jika dibandingkan dengan biaya berdasarkan perhitungan Activity based costing.
2. Aktivitas yang berhubungan dengan departemen Food and Beverages lebih banyak memberikan kontribusi profit bagi Sentul Leadership Development Center dibandingkan departemen Housekeeping.
3. Kelemahan penerapan Activity based costing di Sentul Leadership Development Center adalah bahwa produk yang ditawarkan hanya 1 jenis. Sehingga biaya yang terjadi dibebankan seluruhnya ke produk tersebut.

Abstrak :
ABSTRACT
With increasing production cost and growing local and international competition, accountants within Small and Medium Enterprises (SMEs) are largely encumbered with the onus of cost control. Through this paper, we empirically examine use and perceived importance of cost management accounting practices within Pakistani manufacturing SMEs. The cross-sectional study is conducted under descriptive research design. Findings from survey questionnaire of 44 manufacturing SMEs indicate that process costing method is widely used and complexity in production process is main difficulty faced by SMEs in product costing. Descriptive analysis indicates that SMEs mainly use product costing information to make pricing decisions of products, profitability calculation and in decision making for new products. SMEs prefer to employ conventional tools like planning and control, budgeting and strategic planning for decision making purposes. Limited sample size under descriptive analysis restricts applicability and generalizability. Our study makes novel contribution in the domain of cost management practices in SMEs since majority of literature is available on cost management practices adopted by only large corporates within Pakistan.