Application of Activity Based Management to Improve Company Operational Efficiency at Top Hotel Manado

Abstract

Cost efficiency can be achieved if the costs incurred are truly necessary costs so that management can manage and prevent wastefull costs in hotel operational activities. By implementing Activity Based Management (ABM), it is expected to obtain more accurate data on activitiy costs, faciliatate the identification areas, and implement necessary changes to improve the operational efficiency management at TOP Hotel Manado to improve the hotel’s operational effiency. The research method used is qualitative research using descriptive analysis. By using the activity based management method, the hotel can save costs of Rp.78.386.604 as expected, namely for the company’s operational efficiency.