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Optimalisasi Gross Profit Melalui Efektivitas Pengendalian Food and Beverage Cost di Ely’s Kitchen Bali: Optimizing Gross Profit Through the Effectiveness of Food and Beverage Cost Control at Ely's Kitchen Bali I Wayan Andre Winata; Cokorda Gede Putra Yudistira; Upayana Wiguna Eka Saputra
Ganec Swara Vol. 20 No. 3 (2026): September 2026
Publisher : Yayasan Al-Amin Qalbu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59896/gara.v20i3.760

Abstract

This research evaluates the effectiveness of food and beverage cost control and formulates strategies to optimize gross profit at Ely’s Kitchen Bali. Applying a mixed-methods case study approach, the investigator analyzed financial data from September 2024 to January 2026, supported by observations and interviews. Initial findings revealed poor cost efficiency, evidenced by an accumulated unfavorable variance of IDR 68.3 million caused by inaccurate purchasing forecasts and inconsistent portion controls. The management subsequently executed corrective actions by enforcing Standard Recipe compliance via digital scales, FIFO stock rotation, and weekly variance evaluations. These interventions successfully compressed actual costs to an ideal 33%–35% and boosted the gross profit margin beyond 64%. The success of this profit optimization fundamentally relies on disciplined inter-departmental collaboration and the utilization of historical data for management decisions.
Co-Authors A. A. Istri Yunita Pramesti Dewi AA Ayu Mirah Kencanawati Abdurrahim Abdurrahim Adisanti Bhaskara AGNES MONICA BR SEMBIRING Auwal Ahmed Ibrahim Chet Narayan Acharya Della Ayuni Fransiska Palma Desak Made Dian Nisa Paramesti Dessy Hariyanti, NK Dewa Ayu Putu Dea Novelia Drs. I Wayan Mudana,M.Si. . Eva Selviani Fatema Sharmin Gede Sedana Wibawa Yasa I Gede Iwan Suryadi I Gusti Ketut Gede I Kadek Widhi Agastya I Ketut Pasek I Ketut Pasek I Ketut Santra I KOMANG MAHAYANA PUTRA I Made Sarjana I Made Sarjana I Made Widiantara I MADE WIDIANTARA I Nyoman Kanca I Nyoman Meirejeki I Nyoman Sukayasa I Putu Budiarta I Putu Okta Priyana I Wayan Andika Saputra I Wayan Andre Winata I Wayan Basi Arjana, I Wayan Basi I Wayan Sukarta IDA BAGUS SANJAYA Ini Wayan Sumetri KADEK ENI MARHAENI KADEK MARTINADEVIE KUSUMA WARDANI Kasiani Kasiani KASIANI KASIANI Kasiani Kasiani Kasiani Kasiani KASIANI KASIANI KASIANI KASIANI KASIANI KASIANI Kasiani, Kasiani KATARINA PINGKAN KENCANAWATI, AA. AYU MIRAH Kencanawati, Anak Agung Ayu Mirah Ketut Vini Elfarosa Lily Marheni M. Agus Sutiarso Maheswari, Made Triana Majid Wajdi Marheni, Lily Maulida, Ikrima Muh. Nasihin Muhammad Ahmad Mazher Nazula Silma NI KETUT SUCIANI Ni Ketut Vini Elfarosa Ni Made Dian Revalia Sasmitha NI PUTU ASTARI KIRANA NI PUTU MIRA DWI ASTUTI NI PUTU RISHNA KUMALA SAPUTRI Ni Putu Rita Sintadevi NI PUTU SYAHDA ADENIA Ni Wayan Sumetri Nyoman Indah Kusuma Dewi Nyoman Omy Trisna Dewi RACHMA, SHANIA AULIA Rahma B Sari Ratna Dewi RESTU DWI ROSALINA Rifqi Nurfakhrurozi Rumini , Ni Luh Putu Inten Sagung Mas Suryaniadi Saputra, Upayana Wiguna Eka Sasha Reva Pramesti Silma, Nazula Tjokorda Rania Pratami Waelan Waelan