A model proposal for determining the strategic cost method in hospitality companies

The aim of this study is to effective cost management, which is one of the most important pillars of the strategic management approach which is necessary to respond to business stakeholders more accurately, appropriately and on time required to respond correctly application in an accommodation business and comparing the results with cost data were calculated by traditional methods guidance to researchers and practitioners by comparing them with cost data. To achieve this purpose: First of all, the criteria that a cost system should have been determined and a decision hierarchy based on these criteria was established. The opinions of the experts were consulted in determining the criteria priorities and the relative frequencies of the criteria were determined by using the Analytical Hierarchy Process method and the Expert Choice program. As a second step, TOPSIS method was used to select the appropriate strategic cost method taking into account the weights of each criterion. According to the results of the TOPSIS method, it is seen that the most appropriate cost method to be used among the strategic cost methods for accommodation businesses is Time Driven Activity Based Costing. In the conclusion ''Tıme Drıven Actıvıty Based Costıng'' method has been applied in an accommodation business operating in Antalya province and the business is using to compared with the traditional actual costing method. As a result of the work, unit costs are 212,4731 TL/bed according to the traditional actual costing method of the enterprise. According to the cost data presented free of idle capacity of the enterprise, i.e. according to the '' Time Driven Activity Based Costing'' method, the unit cost was calculated as 139,266 TL/bed. Keywords: Hospitality Businesses, Strategic Cost Methods, AHP, TOPSIS, Tıme Drıven Actıvıty Based Costıng