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 (Politeknik Negeri Bali)
Cokorda Gede Putra Yudistira (Politeknik Negeri Bali)
Upayana Wiguna Eka Saputra (Politeknik Negeri Bali)

Ganec Swara
Vol. 20 No. 3 (2026): September 2026

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.