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The Practicability of Activity – Based Costing System in Hospitality Industry

In this era of intense competition on price and quality, attention is shifting from standardization to customization of products and services. The traditional costing method has become obsolete because various costs especially overheads are incorrectly allocated to products or services. Thus, the objective of this paper is to examine the applicability of ABC in hotel industry in Nigeria using the hotels in Keffi as case study. Questionnaires were administered to Managers and Accountants of the hotels, simple percentages was used in analyzing their responses and it was found that most of the hotels in the study area do not apply ABC system in their costing. It is recommended among others that hotel operators should be educated on the need to have in place an efficient costing system to be in tune with current practices around the globe.