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Abstract
Abstract
Research Objective: This study aims to analyze the determination of yield tests, recipe costing, portioning, and selling prices as instruments for food cost control at The Jayakarta Yogyakarta Hotel & Spa.
Methodology: A quantitative descriptive approach was employed, with data collected through document review. The analysis focuses on four primary protein ingredients—chicken, beef striploin, dory fish, and oxtail—used in the hotel’s most popular menu items.
Findings: Butcher test results indicate a raw material yield loss (shrinkage) of 4%–15%, which significantly increases the effective cost per kilogram. All four menu items exhibit food cost percentages exceeding the ideal standard of 40%, ranging from 44.21% to 46.33%. Management’s determination of selling prices is identified as the primary factor contributing to these high food cost percentages.
Research Limitations: This study is limited to four menu items over a six-month period at a single hotel property. The findings are applicable to F&B cost control practitioners and hospitality management programs.
Research Originality: This study integrates butcher tests, portioning, recipe costing, and selling price analysis into a comprehensive food cost control framework, providing concrete numerical evidence of how raw material yield loss affects food cost variance at the menu-item level.
Abstrak
Tujuan Penelitian: Penelitian ini bertujuan menganalisis penentuan yield test, recipe costing, portioning, dan selling price sebagai instrumen pengendalian biaya makanan di The Jayakarta Yogyakarta Hotel & Spa.
Metodologi: Metode yang digunakan adalah deskriptif kuantitatif dengan teknik pengumpulan data melalui kaji dokumen. Analisis difokuskan pada empat bahan protein utama — ayam, daging sapi has luar, ikan dori, dan buntut sapi (oxtail) — yang digunakan pada menu paling populer di hotel.
Temuan: Hasil butcher test menunjukkan penyusutan bahan baku sebesar 4%–15% yang meningkatkan harga efektif per kilogram secara signifikan. Keempat menu menunjukkan persentase food cost yang melampaui standar ideal 40% bahan baku, berkisar antara 44,21% hingga 46,33%. Penetapan selling price oleh manajemen diidentifikasi sebagai faktor utama yang memengaruhi tingginya persentase food cost.
Keterbatasan Penelitian: Penelitian ini terbatas pada empat menu selama periode enam bulan di satu properti hotel. Temuan ini dapat diaplikasikan oleh praktisi pengendalian biaya F&B hotel dan program manajemen perhotelan.
Kebaruan Penelitian: Penelitian ini mengintegrasikan butcher test, portioning, recipe costing, dan analisis selling priceke dalam kerangka pengendalian biaya makanan yang komprehensif, dengan menyajikan bukti numerik konkret tentang bagaimana penyusutan bahan baku memengaruhi variance biaya makanan pada tingkat menu.
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