Environmental Cost Accounting in the Hotel Industry “A Case Study”
- 10.2991/978-2-494069-83-1_62How to use a DOI?
- Environmental Cost Accounting; Activity Based Costing; Hotel Industry
The competitive environment forces the hotel to run its operations with the principles of sustainable development, especially in the area of environmental responsibility. Meeting environmental objectives requires hotels to develop and implement environmentally friendly business practices, as well as implement such tools and to assess environmental impact, where environmental accounting and reporting is highly emphasized. The research method used is case study research. This study aims to obtain information about the application of environmental cost accounting in the hospitality industry. Data analysis was carried out using the Miles and Huberman model. The results show that the environmental costs recognized by the hotel industry in the Indonesia Tourism Development Corporation (ITDC) area located in the Nusa Dua area, Bali are all environmental costs that are charged directly or indirectly in each hotel department. Environmental costs under consideration are submitted to external parties through cooperation contracts. Environmental cost control in the hotel industry uses the concept of Activity Based Costing. The size of the environmental costs are determined by the level of activity in each department.
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Cite this article
TY - CONF AU - Putu Rany Wedasuari AU - Ni Nyoman Yintayani AU - Ni Made Sudana PY - 2022 DA - 2022/12/30 TI - Environmental Cost Accounting in the Hotel Industry “A Case Study” BT - Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022) PB - Atlantis Press SP - 342 EP - 347 SN - 2352-5398 UR - https://doi.org/10.2991/978-2-494069-83-1_62 DO - 10.2991/978-2-494069-83-1_62 ID - Wedasuari2022 ER -