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BIAYA
( COST CONTROL )
Jayakarta Hotel
2018
DEFINISI
TUJUAN
40 %
LABOR COSTS
Wages, salaries, staff meal
staff accomodation, social benefits, etc
19 %
SALES
100 %
OVERHEADS
Rent, gas, electricity, water, insurance,
repairs
21 %
`
NET PROFIT
20 %
SALES
PROFIT
COST
DIRECTLY-
VARIABLE
SEMI
VARIABLE
FIXED
PURCHASING
RECEIVING
STORING
ISUING
PRE-PREPARATION
(BUTCHERING, VEGETABLE CLEANING, ETC
PORTIONING
PR E PARAT I O N
(COOKING, BAKING, SALAD & SANDWICH MAKING, ETC)
SERVICE
ACCOUNTING &
SALES
1. Tipe usaha.
Persyaratan :
APPROVAL APPROVAL
DEPT. YES PERSON YES
HEAD ASSIGNED
BEVERAGE PURCHASING
LIST NO NO FILE
PURCHASE
REQUEST
APPROVAL REVISED
DEPT. HEAD
YES
NO
APPROVAL
G.M.
YES
PURCHASE
ORDER
RECEIVING PURCHASING
SUPPLIER
CLERK FILE
DELIVERY
OF GOODS
RECEIVING
CHECK :
CLERK
· QUALITY
· QUANTITY
DEPT. GENERAL
CONCERN STORE
COST
CONTROLLER
ACCOUNT
PAYABLES
Pencegahan pencurian :
Book Inventory
% Perbedaan
% Perbedaan
General
Store
Other
Outlet
Inventory Inventory
Total Unit Total
of each Rupiah
items
Analyzed Analyzed
Food
Stock
Inventory
Control
Perpetual
Inventory
Card
Store Room
Reconciliation
DATE : SUPPLIER :
WEIGHT RATIO VALUE TOTAL COST OF PORTION COST
KG TO PER KG VALUE EACH FACTOR PER
ITEM TOTAL USABLE
WEIGHT KG SIZE COST KG PORT
(%)
INITIAL RAW
WEIGHT 1,900 100,00 26.500 50.350 37.022 100 GR Rp. 3.702 1,40 0,14
LESS :
REMARKS :
B. AVAILABILITY
C. MARKET DEMAND
D. NUTRITION VALUE
E. PRICING POLICY
F. STANDARD RECIPE
INTERACTIVE ANALYSIS
- MENU MIX (MM) & CONTRIBUTION MARGIN
(CM)