Analysis of Food & Beverage Cost Control at Cattamaran Beach Club

Purnami, Ni Made and Yintayani, Ni Nyoman and Sugiarta, I Komang (2022) Analysis of Food & Beverage Cost Control at Cattamaran Beach Club. Politeknik Negeri Bali.

	Text (Artikel) RAMA_62301_1815644004_artikel.pdf - Accepted Version Available under License Creative Commons Attribution Non-commercial Share Alike. Download (474kB)
	Text (Surat Pernyataan Bebes Plagiarisme) RAMA_62301_1815644004_pernyataan.pdf - Supplemental Material Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)

Abstract

This study focuses on controlling food & beverage costs at Cattamaran Beach Club. Sales of food and beverages are very large sales, so it is very necessary to examine the control of food and beverage costs, because there is a difference between standard costs and actual costs. This study aims to determine the cause of the difference between standard costs and actual costs and how to control food and beverage costs at Cattamaran Beach Club. The types of data used in this research are quantitative and qualitative data. Sources of data used are primary data and secondary data. The data collection procedure was carried out by means of interviews, documentation and observation. The analytical technique used is descriptive quantitative and qualitative descriptive analysis techniques. The results of this study indicate that there is an undesirable difference in both quantity and price. This is due to differences in the use of raw materials and the difference between the actual standard purchase price. In general, the controls carried out are in accordance with procedures, but are inconsistent and there are several procedures that are not yet optimal in their implementation. Keywords: cost, food and beverage cost control, control activiy, difference analysis

Actions (login required)

View Item