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p-Index From 2021 - 2026
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This Author published in this journals
All Journal Ganec Swara
I Wayan Andre Winata
Politeknik Negeri Bali

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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 Putra Yudistira, Cokorda Gede Saputra, Upayana Wiguna Eka