CMA Intermediate · Cost Accounting · Operating Costing - Transport, Hotel and Healthcare
In a hotel, which of the following is the most appropriate cost unit for computing the cost of room accommodation?
The usual cost unit for hotel room accommodation is the occupied room-day, because revenue and cost are tied to a room being occupied for a day. Area, bed-hours or meals do not measure the room service sold.
- ARoom-day (occupied room per day)Correct
- BSquare metre of built-up area
- CBed-hour
- DGuest meal served
Explanation
Room cost is usually measured per occupied room-day, which matches the service actually sold. Floor area or bed-hours are not the standard unit, and meals relate to the restaurant, not to room accommodation.
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