EVALUASI PENGENDALIAN BEVERAGE COST DI HOTEL X

Abstrak

Sektor makanan dan minuman adalah sumber pendapatan terbesar industri perhotelan. Namun, divisi ini juga menghabiskan banyak uang bagi hotel dan sangat sulit untuk mengelolanya. Penelitian ini bertujuan untuk mengevaluasi pengendalian beverage cost di Hotel X; meskipun memiliki standar untuk pengendalian biaya, seperti harga pokok bahan minuman (biaya minuman), sering terjadi perbedaan antara actual cost dan standard cost yang telah ditetapkan. Tujuan dari penelitian ini adalah untuk mengevaluasi pengendalian beverage cost di Hotel X. Studi ini menganalisis data deskriptif kualitatif. Proses observasi, dokumentasi, dan wawancara digunakan untuk mendapatkan data. Hasil penelitian menunjukkan bahwa forecasting penjualan minuman, porsi standar dan resep minuman, dan prosedur inventory minuman telah berjalan dengan baik. Namun, ada beberapa masalah dengan pembelian bahan minuman, penerimaan bahan minuman, penyimpanan bahan minuman, dan bar transfer.

The food and beverage sector is the largest source of revenue for the hotel industry. However, this division also costs a lot of money for the hotel and is very difficult to manage. This study aims to evaluate beverage cost control at Hotel X; although it has standards for cost control, such as the cost of beverage ingredients (beverage costs), there are often differences between actual costs and the standard costs that have been set. The purpose of this study is to evaluate beverage cost control at Hotel X. This study analyzes qualitative descriptive data. The process of observation, documentation, and interviews were used to obtain data. The results of the study indicate that beverage sales forecasting, standard portions and beverage recipes, and beverage inventory procedures have been running well. However, there are some problems with purchasing beverage ingredients, receiving beverage ingredients, storing beverage ingredients, and bar transfers.