MODEL PERHITUNGAN BIAYA MAKANAN DI HOTEL ASTON BRAGA BANDUNG
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Institusion
Politeknik Pariwisata NHI Bandung
Author
Geraldine, Patricia
Subject
HF5601 Accounting
Datestamp
2022-11-29 04:01:02
Abstract :
The research aims at controlling food costs with specific references to the hotel industry. One that affect the most of food sales is the cost of food, so it needs standardization in food costing. Therefore, it needs to be done more detailed calculations and done periodically, so that accurate calculations can be maintained and the company is getting the maximum profit. This research uses descriptive research methods with a quantitative approach, with the purpose of describing the object or the research results conducted at Aston Braga Hotel Bandung. The lack calculation of the cost control will impact the high cost of food from standard. In this research, the author will discuss one of the factors that lead to the lack of accuracy of standardizing costs, which is the amount of ingredients wasted during food processing/butchering, so that the authors will do the yield test calculation to calculate the standard of new food costs. Keywords: Cost Control, Yield Test, Food, Aston Braga Hotel Bandung
The research aims at controlling food costs with specific references to the hotel industry. One that affect the most of food sales is the cost of food, so it needs standardization in food costing. Therefore, it needs to be done more detailed calculations and done periodically, so that accurate calculations can be maintained and the company is getting the maximum profit. This research uses descriptive research methods with a quantitative approach, with the purpose of describing the object or the research results conducted at Aston Braga Hotel Bandung. The lack calculation of the cost control will impact the high cost of food from standard. In this research, the author will discuss one of the factors that lead to the lack of accuracy of standardizing costs, which is the amount of ingredients wasted during food processing/butchering, so that the authors will do the yield test calculation to calculate the standard of new food costs. Keywords: Cost Control, Yield Test, Food, Aston Braga Hotel Bandung
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