(1976) showed the possible use of traditional costing systems (job order and process costing) in the hospitality services industry. While Kunst and Lemmink highlighted the difficulties of tracing costs to activities and activities to products and customers in restaurants by 1995, which is the scope of ABC methods. Shortly thereafter the need to incorporate ABC methods into client profitability analysis emerged, this suggestion followed by Noone and Griffin in 1997 who propose that ABC is the most effective and accurate costing method for profitability analysis. customer profitability (CPA) in a hotel environment (identified categories of customers, such as high profit contributors, marginal profit contributors and loss makers). Noone and Griffin advocate using ABC as a basis for identifying the type of business rather than the product, such as sales activities rather than sales salaries, telephone costs, and so on. And the overhead costs should also be identified and then assigned to the respective market