Budget Analysis as a Food and Beverage Cost Control Tool at The Westin Resort Nusa Dua Bali

Tiana Adelia, Ni Putu Dhea and Saputra, Made Dana and Nurhayanti, Ketut (2022) Budget Analysis as a Food and Beverage Cost Control Tool at The Westin Resort Nusa Dua Bali. Repositori Politeknik Negeri Bali.

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Abstract

This study aims to determine the results of budget analysis as a means of controlling food and beverage costs at The Westin Resort Nusa Dua Bali. This study uses a qualitative research type with a quantitative descriptive approach. This research also uses literature study, observation technique, interview technique and documentation technique. The analytical method of this research is to analyze the food and beverage cost budget. The analytical tool used is analysis of deviation or analysis of variance by calculating the percentage of food and beverage standard costs, the percentage of actual food and beverage standard costs and the percentage of food and beverage variance costs. The results show that the budget has not functioned properly as a cost control tool because there are still variants that are not profitable for the company. Based on the results of research at The Westin Resort Hotel Nusa Dua, it is known that food and beverage cost control is less effective because the actual variance percentage exceeds the standard food and beverage cost variance percentage. In 2020 the difference in the percentage of food and beverage costs of 1.40% and 1.28% experienced an adverse difference, while in 2021 the difference in the percentage of food and beverage costs of 0.54% and 0.62% experienced an adverse difference. So that in 2020 it exceeds the deviation tolerance limit set by management by 1% and in 2021 the percentage of the actual food & beverage cost variance experiences a difference in losses but has not exceeded the tolerance limit.

Item Type: Article
Subjects: Ilmu Ekonomi > Ilmu Ekonomi > Akuntansi
Divisions: Jurusan Akuntansi > Prodi Akuntansi Manajerial > Skripsi
Depositing User: Ni Putu Dhea Tiana Adelia
Date Deposited: 26 Sep 2022 01:50
Last Modified: 26 Sep 2022 01:50
URI: http://repository.pnb.ac.id/id/eprint/2561

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