Analisis Food Cost Vs Actual Cost Menu A’la Carte Hotel Bintang Empat di Surabaya

Authors

  • Novita Puspitasari Universitas Negeri Surabaya
  • Any Sutiadiningsih Universitas Negeri Surabaya
  • Lilis Sulandari Universitas Negeri Surabaya
  • Ila Huda Puspita Dewi Universitas Negeri Surabaya

DOI:

https://doi.org/10.32487/jshp.v8i2.2186

Keywords:

biaya standar, biaya aktual, pengendalian biaya, penjualan menu a’la carte

Abstract

Terdapat perbedaan nilai standard food cost dan actual cost di Hotel ABC di kota Surabaya. Tujuan penelitian ini yaitu untuk mengetahui: 1) Perhitungan food cost di Hotel ABC; 2) Perhitungan actual cost menu a’la carte di Hotel ABC. Penelitian ini menggunakan pendekatan penelitian deskriptif kualitatif. Teknik pengumpulan data menggunakan wawancara dan studi dokumen. Instrumen wawancara menggunakan lembar panduan wawancara. Teknik analisis data menggunakan analisis deskriptif kualitatif. Penelitian menunjukan: 1) Perhitungan food cost di hotel tersebut ditetapkan 30% dengan toleransi kenaikan 10%.; 2) Perhitungan actual cost menu a’la carte di hotel tersebut didasarkan pada food sales history dan hasil forecast target penjualan. Hasil actual cost menu a’la carte Agustus adalah 35%, September 36%, Oktober 46%, November 36%, dan Desember 43%. Menu a’la carte yang memiliki food cost diatas standar adalah Tuna Sandwich, Tongseng Kambing, dan Chicken Fajitas

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Published

2024-07-28

Issue

Vol. 8 No. 2 (2024): JSHP (Jurnal Sosial Humaniora dan Pendidikan)

Section

Banking and Finance

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