Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022)

<Previous Article In Volume
Next Article In Volume>

Environmental Cost Accounting in the Hotel Industry “A Case Study”

Authors
Putu Rany Wedasuari1, *, Ni Nyoman Yintayani1, Ni Made Sudana1
1Accounting Department, Bali State of Polytechnic, Badung, Bali, Indonesia
*Corresponding author. Email: ranywedasuari@pnb.ac.id
Corresponding Author
Putu Rany Wedasuari
Available Online 30 December 2022.
DOI
10.2991/978-2-494069-83-1_62How to use a DOI?
Keywords
Environmental Cost Accounting; Activity Based Costing; Hotel Industry
Abstract

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.

Copyright
© 2022 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

<Previous Article In Volume
Next Article In Volume>
Volume Title
Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
30 December 2022
ISBN
978-2-494069-83-1
ISSN
2352-5398
DOI
10.2991/978-2-494069-83-1_62How to use a DOI?
Copyright
© 2022 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
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  -