<![CDATA[This study aims to analyse the implementation strategies of food costing and operational expense control in maintaining the profitability of the Food and Beverage Department at Harper Hotel Cawang Jakarta. The study employed a qualitative approach using a case study method. Data collection was conducted through in-depth interviews, observations, and documentation involving the F&B Manager, Purchasing, Cost Controller, Accounting staff, Chief Engineering, Chef de Party, and Cook. The findings revealed that the implementation of food costing strategies at Harper Hotel was carried out systematically and integrative through purchasing, forecasting, production control, waste management, menu engineering, and the digitalization of operational systems. These strategies were proven to improve the efficiency of raw material usage, reduce waste, maintain product quality consistency, and support the operational effectiveness of the Food and Beverage Department. In addition, operational expense control was implemented through utility and energy efficiency, labour cost control, purchasing supervision, equipment maintenance, operational forecasting, system digitalization, and interdepartmental coordination. Cost control was not only focused on reducing operational expenses but was also directed toward maintaining service quality, operational safety, and increasing revenue, gross operating profit (GOP), and the sustainability of hotel profitability amid the increasingly competitive hospitality industry.]]>
Copyrights © 2026
