Akhpani, Zidni Irham (2013) ANALISIS EFEKTIFITAS PENGENDALIAN FOOD COST GUNA MENGOPTIMALKAN GROSS PROFIT NIRWANA BEACH CLUB RESTAURANT NIRWANA GARDENS RESORT BINTAN. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Sebagai organisasi yang berorientasi pada usaha untuk meraih keuntungan, pihak manajemen didituntut untuk memiliki pengendalian terhadap setiap pengeluaran sehingga keuntungan yang diraih dapat dimaksimalkan. Food and Beverage merupakan sumber pendapatan terbesar kedua pada usaha bisnis perhotelan. Namun food and beverage juga memiliki pengeluaran terbesar dan paling sukar untuk dikendalikan terutama pada bagian makanan (food cost) karena bahan baku yang digunakan besifat perishable. Oleh karena itu diperlukan penerapan food cost control process yang efektif guna mengoptimalkan keuntungan yang didapat. Penelitian ini bertujuan untuk mengetahui bagaimana tingkat efektifitas pengendalian food cost guna mengoptimalkan gross profit Nirwana Beach Club Restauran Nirwana Gardens Resort Bintan. Metode penelitian yang digunakan adalah metode deskriptif analisis, melalui studi kepustakaan, wawancara dan observasi langsung dalam memperoleh dan mengumpulkan data. Berdasarkan hasil penelitian, diketahui bahwa food cost control process yang diterapkan sudah cukup efektif karena pada penerapannya sudah menerapkan struktur alur food cost control process sesuai dengan food cost control process yang efektif. Namun masih mempunyai beberapa kendala yang harus lebih ditingkatkan lagi. Setelah dilakukan analisis tingkat efektifitas food cost berdasarkan potensi yang diraih pada bulan oktober-desember 2011 menunjukan hasil yang baik karena selisih yang dihasilkan tidak melebihi 2%. Sehingga berpengaruh baik pada peraihan gross profit, hal ini juga terlihat pada tingkat efektifitas gross profit berdasarkan potensi yang ada yaitu berada pada range 80%-100%. Kata Kunci: Pengendalian Food Cost, Gross Profit As a business-oriented organization for profit, management is required to have control over every expenditure so as to maximize the benefits achieved. Food and Beverage is the second largest source of revenue in the hospitality business. But the food and beverage also has the largest and most difficult expenses to control, especially on the food (food cost) because the raw materials used are perishable. Therefore, it required the application of food cost effective process control in order to optimize the benefits. This study aims to determine how the level of effectiveness of food cost control in order to optimize gross profit Restauran Nirwana Beach Club Nirwana Gardens Resort Bintan. The research method used is descriptive method of analysis, through library research, interviews and direct observation in obtaining and collecting data. Based on this research, it is known that food cost control process implemented effective enough because the application has implemented structural food cost control process flow according to the food cost effective process control. But still has several obstacles that must be further enhanced. After analyzing the effectiveness based on potential food cost was achieved in October-December 2011 showed good results because the resulting difference does not exceed 2%. Thus contributes to peraihan gross profit, it also looks at the effectiveness of the gross profit based on the potential that exists is to be in the range of 80% -100%. Key words: Food cost Control, Gross Profit
| Item Type: | Thesis (S1) |
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| Subjects: | Universitas Pendidikan Indonesia > Fakultas Pendidikan Ilmu Pengetahuan Sosial > Manajemen Resort & Leisure |
| Divisions: | Fakultas Pendidikan Ilmu Pengetahuan Sosial > Manajemen Resort & Leisure |
| Depositing User: | DAM STAF Editor |
| Date Deposited: | 23 Dec 2013 04:16 |
| Last Modified: | 23 Dec 2013 04:16 |
| URI: | http://repository.upi.edu/id/eprint/4431 |
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