One of the facilities owned by Hotel SBI is the Banquet Division which produces various types of
Question:
One of the facilities owned by Hotel SBI is the Banquet Division which produces various types of cakes and pastries. During the pandemic, the Banquet Division Manager adopted a new policy to serve various orders from customers through various media, such as WhatsApp, Instagram, telephone or online motorcycle taxi applications. The order is sent to the customer by collaborating with an online motorcycle taxi. Of course, the orders received are only orders in the city where the hotel is available. Unexpectedly, the public responds well to this policy. The toppings are made directly according to the wishes of the customer and there is a choice if you order an online motorcycle taxi or IG application, and automatically appear on the digital order card. There are special personnel working on this. Thus, explain what you understand:
- There are 2 types of cost accumulation methods depending on the nature of the production process. In the case of the Banquet Division at the SBI Hotel, what is the cost accumulation method used? Explain your understanding of the method!
- Based on the description in the case, what happened from the accumulated cost method used and related to the facts in the case!