PENERAPAN PERHITUNGAN FOOD COST, TARGET PENJUALAN DAN REALISASI,  ACTUAL COST MENU  A’LA CARTE DI HOTEL MERCURE SURABAYA GRAND MIRAMA

APPLICATION OF FOOD COST CALCULATION, SALES TARGET AND REALIZATION, ACTUAL COST A'LA CARTE MENU AT MERCURE HOTEL  SURABAYA GRAND MIRAMA

Tujuan penelitian ini untuk mengetahui: 1) Perhitungan food cost di Hotel Mercure Surabaya Grand Mirama; 2) Penetapan target dan realisasi penjualan menu a’la carte; 3) Perhitungan actual cost menu a’la carte di Hotel Mercure Surabaya Grand Mirama. Penelitian ini menggunakan pendekatan penelitian deskriptif kualitatif. Teknik pengumpulan data dengan  wawancara dan studi dokumen. Teknik analisis data dengan analisis deskriptif kualitatif. Hasil penelitian menunjukan: 1) Perhitungan food cost dihitung dari rata-rata actual cost seluruh menu untuk makanan yang terjual pada periode sebelumnya. ; 2) Target penjualan ditetapkan berdasarkan forecast penjualan metode regresi dan dibuat target budgeting yang dibagi pada masing-masing outlet;  3) Perhitungan actual cost menu a’la carte didasarkan pada  food sales history dan hasil forecast target penjualan. Hasil actual cost menu a’la carte  Agustus adalah 35%, September 36%, Oktober 46%, November 36%, dan Desember 43%. Menu a’la carte yang memiliki food cost diatas 30% +10%(Toleransi kenaikan) adalah Tuna Sandwich, Tongseng Kambing, dan Chicken Fajitas.

Kata Kunci : Biaya standar,  biaya aktual, penjualan menu a’la carte

The purpose of this research is to find out: 1) Calculation of food costs at the Mercure Surabaya Grand Mirama Hotel; 2) Determining sales targets and realizing sales of a'la carte menus; 3) Calculation of the actual cost of the a'la carte menu at the Mercure Surabaya Grand Mirama Hotel. This research uses a qualitative descriptive research approach. Data collection techniques using interviews and document study. Data analysis technique using qualitative descriptive analysis. The research results show: 1) The calculation of food cost is calculated from the average actual cost of the entire menu for food sold in the previous period 2) Sales targets are determined based on sales estimates using the regression method and budgeting targets are created which are divided into each outlet; 3) Calculation of actual costs for a'la carte menus based on food sales history and estimated sales targets. The actual results for August a'la carte menu costs were 35%, September 36%, October 46%, November 36%, and December 43%. A'la carte menus that have food costs above 30% + 10% (tolerance for increases) are Tuna Sandwich, Tongseng Kambing, and Chicken Fajitas.

Keywords: Standard costs, actual costs, a'la carte menu sales history