Institusion
Politeknik Negeri Bali
Author
Dewi, Ni Putu Marta Pradnya
Arsana, I Made Marsa
Karma, I Gede Made
Subject
Manajemen
Datestamp
2022-09-07 15:44:54
Abstract :
Food cost control is carried out by comparing the standard food cost with the actual food cost. After comparing the two costs, it will be known whether there is a discrepancy between the standard costs and the actual costs. The Dhanya restaurant at the Golden Tulip Jineng Resort Bali Hotel sets a standard cost in 46% which applies to 5 types of best-selling foods including prawn pineapple skewer, tenderloin steak, golden tulip fish burger, king's fried rice, and gennaro pizza. The research focuses on controlling food costs, which aims to determine the causes of the difference in food costs and efforts to control food costs. Methods of data collection using interview and documentation techniques. The data analysis technique in this study used quantitative analysis techniques and qualitative descriptive analysis techniques. The causes of the difference in food costs stem from excessive purchases of food ingredients and fluctuating prices, expenditure of goods without SR and not recorded in the bin card, as well as wasteful use of food ingredients and inconsistent raw measurements. The results of this study indicate that the control of food costs at the Dhanya Restaurant at the Golden Tulip Jineng Resort Bali has not been carried out optimally and the control efforts that can be done are to improve coordination and supervision between cost control and the functions involved.