istan blogger: DEPARTMENT OF COST CONTROL HOTEL

COST CONTROL DEPARTMENT

FUNGSI COST CONTROL SANGAT PENTING DALAM DUNIA INDUSTRI PERHOTELAN

ISTAN HARRO HS

PRAKTISI PERHOTELAN

DAFTAR ISI

KATA PENGANTAR………………………………………………….. i

DAFTAR ISI………………………………………… ii

DAFTAR TABEL.

BAB 1. THE RECORDING OF FOOD SALE,COVER AND AVERAGE CHECKS

1.1 Food Sale…………1

1.2 Cover……………….. 1

1.3 Average Checks……………….. 1

1.4 Preparetion of the Inventory Food Control Record……… 2

1.4.1 The Food Purchase…………………………….. 3

1.4.2 Cost and Pricing Foods…………………………... 3

1.4.3 Food Storeroom Inventory………………………. 3

1.4.4 Food Issued from the Storeroom………………….... 3

1.5 Preparetion of the Kitchen Cost Record…………………………… 5

1.6 The Purpose of the Daily Food Sale Report……………………..7

BAB 2. FOOD COST

2.1 Analysis of Portion Sizes and Recipes……………………. 8

2.2 Standard Menu Item……………………………. 9

2.3 Sales and Cost Analysis………………….10

2.4 Recording of the Potential Food Cost……………10

BAB 3 TAKING INVENTORY

3.1 The Taking Recording and Balancing the Monthly Physical Inventory..12

3.2 Bin Card……………………………….12

3.3 Physical Food Inventory……………………………13

3.4 The Beverage Storeroom Inventory…………………………13

3.5 Bin Card………………………………………………………………14

3.6 Physical Beverage Inventory……………………………14

BAB 4 FOOD CONTROLLER

4.1 Job Disc Food Controller…………………………..15

4.2 Daily Food and Beverage Report…………………………………..18

4.3 Food Inventory Control Record……………………………19

4.4 Food Storeroom Requisition………………………………………..20

4.5 Meat Tag…………………………………..23

4.6 Kitchen Cost Record…………………………24

4.6.1 Storeroom Issue

4.6.2 Beverage Transfer

4.6.3 Inter Kitchen Transfer

4.6.4 Total Available

4.6.5 Credit to Cost

4.6.6 Total Gross Kitchen Cost

4.6.7 Net Cost

4.6.8 Food Cost %

4.7 Inter Kitchen Transfer………………………………………………………24

4.8 Recipe Form Food Standard……………………………….26

4.9 Standard Menu Item…………………………………………………..27 4.10 Revenue and Cost Food Report……………………………….28

4.11 Recipe Standard……………………………….28

iii

4.12 Reconciliation of Food Cost……………………………….31

4.13 Inventory Turn Over Report……………………………….31

BAB 5 BEVERAGE CONTROLLER

5.1 Beverage Storeroom Requisition……………………………….50

5.2 Beverage Inventory Control Record……………………………….52

5.3 Recipe Beverage Standard Form……………………………….54

5.4 Inter Bar Transfer……………………………….56

5.5 Form Storeroom Beverage Inventory……………………………….57

5.6 Beverage Cost and Revenue Report……………………………….58

5.7 Storeroom Inventory Variance Report……………………………….60

5.8 Beverage Inventory Turn Over Report …………………………….62

5.9 Reconciliation of Beverage Cost ………………………….63

5.10Latihan Soal……………………………….65

Balai Putaka…………………………………………………………89

Daftar Pustaka

Hyatt International manual Food & Beverage Control ( 1978 )

Hyatt Bumi Surabaya ( 1979 )

Hyatt Regency Surabaya manual Cost Audit ( Review 1990 )

Harro Manual Cost Control ( 1997 )

DAFTAR TABEL

Bab 1.

1.4 Food Inventory Control Record ……………………………….2

1.4.3 Taking Food Inventory……………………………….3

1.4.4 Food Storeroom Requisition……………………………….4

1.6.1 Daily Food & Beverage Cost Report……………………………….7

Bab 3.

3.2 Bin Card Food……………………………….12

3.3 Food Physical Inventory……………………………….13

3.5 Bin Card Beverage……………………………….14

3.6 Beverage Closing Physical Inventory……………………………….15

Bab 4.

4.2 Daily Food & Beverage Report FBC 1…………………………….15

4.3 Food Inventory Control Record FBC 2………………………….18

4.4 Food Storeroom Requisition FBC 3……………………………….20

4.5 Meat Tag FBC 4……………………………….22

4.6 Kitchen Cost Record FBC 5……………………………….23

4.7 Inter Kitchen Transfer FBC 6……………………………….25

4.8 Recipe Food Standard Form FBC 7……………………………….26

4.9 Standard Menu FBC 8……………………………….27

4.10 Daily Food Sale & Cost Report……………………………….28

4.11 Recipe Food Standard……………………………….29

4.12 Reconciliation of Food Cost FBC 30……………………………….31

4.13 Food Inventory Turn Over Report FBC 32…………………32

4.14 Latihan Soal………………………………………………..33

Bab 5.

5.2 Beverage Storeroom Requisition FBC ……… 51

5.3 Beverage Inventory Control Record FBC 2…………..55

5.4 Recipe Beverage Standard Form FBC 3…….56

5.5 Inter Bar Transfer FBC 4…………57

5.6 Beverage Cost & Sale Report FBC 5………….59

5.7 Storeroom Inventory Variance Report FBC7…………….60

5.8 Beverage Inventory Turn Over Report FBC 8…………62

5.9 Reconciliation of Beverage Cost FBC…………….64

5.10 Latihan Soal……………………………………….………65

A PENGANTAR

SYUKUR ALHAMDULILLAAH ATAS KURNIA ALLAH TELAH TERSUSUN BUKU DEPARTMENT COST CONTROL MANAGEMENT HOTEL UNTUK DAPAT MEMBANTU MAHASISIWA DALAM HAL MENGETAHUI ,ARTI COST CONTROL SYSTEM MANAGEMENT HOTEL SETELAH SELESAI MENGIKUTI PENDIDIKAN PARA LULUSAN DAPAT MENGAMBIL MANFAAT TENTANG FUNGSI DARI PADA PENTINGNYA COST CONTROL MANAGEMENT DALAM HAL PENGENDALIAN BIAYA HOTEL.MASIH BANYAK KEKURANGANNYA MOHON KRITIK SERTA SARAN BAGI PARA PEMBACA DAN PRAKTISI PERHOTELAN MAUPUN MANAGEMENT SEMOGA BUKU INI DAPAT LEBIH SEMPURNA ,ATAS PERHATIAN DAN KERJA SAMANYA KAMI UCAPKAN TERIMA BANYAK.

WASSALAM,

PENYUSUN.

ISTAN HARRO HS

PRAKTISI PERHOTELAN

TINJAUAN UMUM:

PENTINGNYA FUNGSI COST CONTROL

Tujuan Instruksional.

Cost Control Department bagian dari Struktur Organisasi Accounting Department yang meliputi tentang system management Hotel mengenai cara kerja dan tugas Cost Control berdasarkan peraturan yang telah diatur dalam Hotel Association of new York Inc USA Year 1977 ,dengan istilah System Financial for operation Hotel on basic Uniform System of Accounts for Hotel ,1977 (USAH)

Buku ini membahas materi ,system,prosedur berkaitan dengan Cost untuk masing-masinh Department yang bersangkutan ,masalah Cost/biaya terutama Department Food & Beverage dan Department kitchen ,dalam hal ini Cost Control merupakan tugas ganda untuk melaporkan hasil penjualan makanan dan minuman dengan biaya pengeluaran/Food & Beverage Cost untuk periode akhir bulan /laporan harian hasil penjualan dan biaya hasil penjualan/pengambilan barang di Storeroom /Food Cost per hari untuk masing2 Outlet Kitchen.Dalam Operasiomal Hotel masalah Cost/biaya merupakan hal sangat penting untuk dibuat laporan Food sale dan Food Cost setiap harinya dalam rangka membantu Department Food & Beverage untuk mengatasi naik – turunnya masalah Cost di department Kitchen

1. Menjelaskan prinsip dasar pengaruh tentang fungsi naik turun Cost

2.Merencanakan persediaan barang yang diproduksi dalam mempertimbangkan faktor efektivitas ,kuantitatip,mutu barang 3.Memproduksi barang yang sesuai dengan jumlah Occupancy Room ,berdasarkan Function/Event order dan persedian stock barang yang harus diproduksi vi

4.Melakukan pengawasan terhadap penerimaan barang mentah yang akan diproses menjadi persediaan makanan jangan sampai melebihi menu yang sudah ada

5.Menjelaskan perkembangan food cost terhadap akibat pengambilan barang yang besar mengakibatkan pengaruh naiknya food cost

Buku ini akan membahas materi yang terkait dengan masalah arti pentingnya Cost persediaan barang ,recipe masing – masing item menu ,cara persediaan barang di Storeroom ,system pengambilan barang di Storeroom ,formula pembelian barang harus sesuai dengan prosedur yang telah di-atur oleh Management.

Buku ini diharapkan dapat bermanfaat bagi pembaca maupun bagi mahasiswa agar dapat menerapkan pengetahuaanya dalam menjalankan tugasnya secara efective ,cemat ,aseptabel, proposional dan bagaimana Job Description Food Controller,Beverage Controller,Inventory Controller dalam struktural Cost Control Department .

Food Controller mengawasi dan mengontrol food store dalam hal penerimaan barang makanan,pemgambilan barang ,membantu Department Food & Beverage /Department Kitchen untuk mengatasi masalah food cost,membuat laporan hasil penjualan /Food Sale,Food Purchase, Food Storeroom Inventory Food Storeroom Requisition,Reconciliation of Food Cost.

Beverage Controller mengontrol dan membuat rincian pengambilan barang minuman berdasarkan Form Beverage Storeroom Requisition,Bar Inventory Control Record,Closing Inventory,Reconciliation of Beverage Cost.

Inventory Controller melakukan inventory setiap akhir bulan di General Store bersama dengan petugas Storekeeper ,membuat laporan General Store Issue. vii

Tugas Beverage Storekeeper :

Menerima barang Minuman dari Receiving sesuai dengan Beverage List ,PO

Mengecheck minuman dan mencatat di Bin card barang yang masuk maupun yang keluar.

Membuat Order minuman atau Beverage List untuk diajukan ke Cost Control Dept dan disetujui oleh F & B Manager untuk diorderkan ke Depart Purchasing

Mengadakan Inventory setiap akhir bulan bersama-sama dengan Beverage Controller

Menjalin hubungan dengan Department yang memerlukan barang dan kerjasama yang baik antar Karyawan dan juga menjaga kebersihan tempat bekerja.

Tugas Food Storekeeper:

Mengadakan Inventory Food setiap Akhir bulan bersama dengan Food Controller

Mengecheck Barang yang diterima dari Receiving sesuai dengan PO dan Market List dan Groceries List

Barang yang masuk dan barang yang keluar di Posting di Bin Card Every Day

Membuat Market List, Grocceries List dan Beverage List setiap Minggu

Membuat laporan Slow moving Item dan Barang yang spoilage /rusak

viii

COST CONTROL / COST AUDIT DEPARTMENT

Pengertian :

**Cost Control adalah bagian dari salah satu Accounting Department dalam suatu Organisasi Hotel.

** Mempunyai tugas ganda :

· Menyiapkan dan membuat laporan keuangan untuk Accounting department.

· Membantu Chef’s dan Food & Beverage Manager dalam mengatasi masalah Cost terhadap operasional Food & Beverage department. **

ORGANIZATION CHART COST CONTROL

COST CONTROLLER

FOOD BEVERAGE INVENTORY

CONTROLLER CONTROLLER CONTROLLER

RECEIVING

GRL STORE

ENGIN STORE

F & B

STORE

CARA PEMBELIAN BARANG DAN PENYIMPANAN

Requisition Purchase Request Purchase Order

Purchasing

Storeroom

Vendor

Department

Receiving

Report

Cost

Control

Receiving Section

Goods Good and Invoice

BAB 1 :

The Recording of Food Sales,Cover and Average Checks

Food Sales merupakan pendapatan hasil penjualan Food selama operation berlangsung dan berapa jumlah Cover / jumlah para tamu dapat dicross check dalam laporan Cashier Restaurant .Dalam hal perhitungan Average Check dengan membandingkan hasil Food Sales dengan Total Cover:

Food Sales : Cover = Average Check

1.1. Food Sales:

Hasil penjualan makanan yang dibuat oleh F&B Cashier berdasarkan guest bill/guest check selama periode operation setiap harinya.

1.2.Food Cover:

Jumlah tamu yang makan/reserved berdasarkan Captain Order yang dibuat oleh Waiter dan diserahkan kepada Cashier untuk direkap oleh Cashier.

1.3.Average Checks:

Harga rata-rata permenu dari jumlah pendapatan makanan dibagi drngan total tamu yang makan/Food Cover

1.4.Preparation of the Inventory Control Record

Dalam Inventory Food petugas Food Controller harus menyiapkan journal penerimaan Food Purchase setiap hari dalam Inventory Control Record

dan berapa barang yang diterima Storeroom berdasarkan Invoice atas

Bab 1hal 1

pembelian Food items, berapa total pembelian Food tersebut setiap hari

dan barang yang keluar dari Store atau barang yang di request, berapa jumlah pengeluaran setiap harinya .Dengan system Inventory Control yang akurat dapat menjegahkan terjadi keborosan atas On hand Barang/Stock Barang di Storeroom.

Tabel 1.4

Contoh : Form lajur Inventory Control Record

Food Inventory Control Record

Month : _________________________

Date	Opening Inventory	Purchase	Total Available	Total Fd Issue	Closing Inventory
01/07	500.000	200.000	700.000	300.000	400.000
02/07	400.000	100.000	500.000	500.000	100.000
03/07	100.000	400.000	500.000	300.000	200.000










31/07					200.000

Sumber data : Hyatt Bumi Surabaya 1980 Bab 1.hal 2

Untuk membuat laporan Food Closing Inventory petugas Food Controller harus menyiapkan data – data sebagai berikut :

1.4.1. The Food Purchases total amount per month

Berdasarkan perhitungan jumlah pembelian Direct Issue List,Market List,Groceries List per bulan periode .

1.4.2. Cost and Pricing Foods

Harga pembelian per –unit barang berdasarkan invoice/nota pembelian persedian barang.

1.4.3. Taking Inventory Food Storeroom

Food Controller bersama-sama Food Storekeeper melakukan Pengambilan persediaan stock barang /Closing Inventory setiap akhir bulan di Food Store

1.4.4 Food Issued from The Storeroom

Transaksi barang dari food store ke kitchen outlet dengan mengunakan Form pengambilan barang / Food Storeroom Requisition Form yang telah disetujui oleh Executive Chef .

Bab 1.hal 3

Tabel 1.4.3

Contoh : Taking Food Inventory :

Food Evaluation Report :

Month of :______________

No :	Description	Qty	Price	Amount
1	Aspragarus	30	15.000	450.000
2	Tea Sariwangi	10	4.000	40.000
3	Flour Cakra	5	40.000	200.000
4	Rice Bandung	10	50.000	500.000
5	Mie Kim Ling	10	8.000	80.000
6	Tomato Catch	10	8.000	80.000
7	Sugar Sachet	5	30.000	150.000
8	Raw Sugar	5	50.000	250.000
9	Red Sugar	5	4.000	20.000
10	Kecap ABC	20	7.000	140.000



	Total

Sumber data : Hyatt Bumi Surabaya 1980

Bab 1.hal 4

Tabel 1.4.4 NO :

Department : Date :

Food Storeroom Requisition

Qty	Description	Unit	Price	Amount
1	Raw Sugar	Bag	50.000	50.000
2	Rice Bdg	Pack	40.000	80.000
3	Tea Swg	Pack	4.000	12.000
4	Asparagus	Can	15.000	60.000
5	Tomato Catc	Btl	8.000	40.000








	Total			242.000

Contoh : Food Issue

Request By : _______________ Filled By :____________

Dept Head : _______________ Received By:__________

FSR distributed as follow:

Original to Cost Control.Food Controller

Copy 1 to Kitchen

Copy 2 File by Food Storekeeper

Bab 1.hal 5

1.5. Preparation of the Kitchen Cost Record

Setiap pengambilan barang merupakan biaya untuk Department Kitchen,secara otomatis adalah Cost yang dibebankan terhadap Kitchen .

Sebagai Executive Chef yang bertanggung jawab mengenai biaya /cost /naik /turunnya masalah cost dalam Department Kitchen juga harus mengetahui arti dan fungsi pentingnya Cost yang merupakan beban dan tanggung jawabnya untuk melakukan operation dan kelanjaran Department Kitchen dalam hal meningkatan hasil produknya dengan memperhatikan Cost yang Optimum sebagai mengurangi biaya yang over akan mengakibatkan Cost tinggi ,misalnya mengurangi pengambilan barang yang tidak perlu agar tidak terbebani Cost untuk Kitchen dan juga menyegah barang yang rusak dan tidak dapat digunakan untuk menghasikan produk.

Jadi secara singkat Executive Chef bertanggung jawab operation Kitchen juga sebagai ahli dalam perhitungan /estimated food cost

Untuk Prepared Kitchen Cost antara lain adalah sebagai berikut :

1.Menghitung semua pemgambilan barang /Food Requisition per day to day

2.Recapitulation Food Cost per Month

3.Recapitulation transfer food to Mixing ( Beverage Items )

4.Over Request must be return to Storeroom

5.Record stock on hand in Kitchen

1.6.The Purpose of the Daily Food Sale Report

Food Controller membuat laporan harian Revenue /income/pendapatan dalam istilah “ Daily Food Sales Report “ dan dapat diketahui berapa Percentage Food Cost ,apakan melebihi Forecast atau dibawah yang sudah

ditargetkan setiap bulan berapa percentage Food Cost,misalnya untuk bulan ini Food

Costnya 37,8 % ,dengan adanya ketentuan tersebut.

Bab 1.hal 6

Food Controller dapat mengendalikan pengambilan barang yang akan di request oleh Kitchen agar Food Cost tidak terlalu tinggi dan selalu communication dengan Executive Chef agar akhir bulan dapat stabil dan seimbang dengan Forecast.

Tabel 1.6.1

Contoh : Daily Food Sales Report

DAILY FOOD & BEVERAGE COST REPORT

OUTLETS	FOOD COST					BEVERAGE COST
OUTLETS	TO DAY %		MTH TO DATE %		TO DAY %		MTD %

BARITO TR	71175	36,50%	71175	36,50%	4900	24,50%	4900	24,50%


KELAYAN REST	53940	37,50%	53940	37,50%	11880	21,60%	11880	21,60%


BANQUET	1177300	38,60%	1177300	38,60%	41000	20,50%	41000	20,50%


COFFEE SHOP	256770	31,70%	256770	31,70%	30305	20,90%	30305	20,90%


ROOM SERVICE	120960	33,60%	120960	33,60%	7720	19,30%	7720	19,30%


TOTAL FOOD SALES	1680145	36,80%	1680145	36,80%	95805	20,80%	95805	20,80%

Rumus Food Cost Percentage : Total Fd Cost : Total Sale = ……….%

Cost Control

Bab 1.hal 7

BAB 2

Food Cost

2.1.Analysis of Portion Sizes and Recipes

Portion Sizes and Recipe merupakan standard pembuatan Menu bermacam –macam kategori makanan yang harus di-Costing untuk mendapatkan berapa Costnya tiap-tiap menu agar dapat menentukan harga jual/Selling Price per Menu atas dasar Standard Recipe yang dibuat oleh Executive Chef.Dengan adanya Recipe Food Controller dapat meanalisa dan mengecheck terjadinya Cost yang tinggi dengan memperbandingkan beberapa Menu dengan Standard Recipe maupun Portion Sizes menu tersebut.

2.2 Standard Menu Item

· Department Kitchen bagian dari pada pengelolaan produk makanan yang harus mempunyai Standard Menu yang akan menunjang kelancaran operation Food & Beverage Department dengan hasil produknya yang berkualitas dan biaya yang optimum serta mutu yang terjamin dengan Standard menunya.Standard Menu adalah ukuran pokok untuk Department Kitchen dalam hal menghasilkan Produk makanan dimana dapat menekan Cost yang tinggi dan menjamin mutu yang baik.

· Seorang kepala Kitchen/Executive Chef dapat mengatur atas biaya untuk pengelolaan makanan dengan menjalankan Standard Menu agar dapat menekan terjadinya pemakaian barang yang tidak semestinya diperlukan.

Bab 2.hal 8

· Karena tugas food Controller dari Department Cost Control akan melakukan controlling setiap menu yang digunakan melalui Standard Recipe akan dapat diketahui apakah akan mengakibatkan terjadinya kenaikkan Cost atau sebaliknya

2.3.Sales and Cost Analysis

Food Sales merupakan hasil penjualan produk makanan yang dapat diketahui dari laporan Cashier dan manager Restaurant yang akan membuat yang akan dianalysis oleh Department Cost Control melalui tugas Food Controller yang akan membuat laporan penjualan makanan yang telah dianalisa dan dapat diketahui Menu item mana yang fast moving/Slow moving yang harus dilaporkan kepada Food & Beverage Manager,Executive Chef agar Department bersangkutan dapat menganalisa menu tersebut dengan Cost Analysis yang sebanding dengan Forecast yang telah ditentukan dengan otomatis biaya atas Menu tersebut dapat ditekan pemakaian barangnya.

Dengan melakukan Analysis setiap bulan dengan sendirinya menu mana yang paling banyak terjual akan dapat diketahui secara actual.

Dari Cost Analysis akan langsung diketahui berdasarkan laporan Food Controller menu mana cost yang tinggi dan mana yang rendah agar Department Kitchen dan Food & Beverage Manager melakukan evaluasi terhadap menu yang sekiranya tidak menguntungkan untuk diganti dengan menu lain yang akan meningkatkan penjualan yang signifikan dari pada mempertahankan menu yang kurang laku.Basic of Sale and cost analysis merupakan dasar penentuan menu sebagai pedoman apakan masih bisa dipakai atau diganti dengan menu yang lainnya.

Bab 2.hal 9

2.4.Recording of the Potential Food Cost

Berdasarkan analysis menu dapat diketahui total Potential food cost selama per month untuk pemakai bahan – bahan yang diperlukan oleh Department Kitchen yang akan diperbandingkan dengan Actual food cost apakah tidak melebihi Forecast ,apabila Actual food cost lebih tinggi dari pada Potential food cost dengan sendirinya cost actual percentagenya akan diatas Forecast

2.5.Latihan Soal

2.1

Food Requisition for Laras Rest.

Depart : Laras Rest. Date : 01/04/07

Qty Items Price per Kg Amount

3 Kg King Prawn 100.000

5 Kg Chicken Broiler 24.000

10 Kg Prawn 80.000

6 Kg Sirloin Local 65.000

10 Kg Cacap 30.000

10 Kg Rice 7.000

3 Kg Duck Local 25.000

2 Kg Miwon 20.000

3 Kg Mie Kimling 15.000

Revenue Laras Rest 6.700.000

Food Requisition

Depart : Java Rest Date : 01/04/07

Qty Items Price per Kg Amount

5 Kg White Cabbage 5.000

Bab 2 hal 10

10 Kg Onion Bombay 20.000

5 Kg Red Chilly 15.000

5 Kg Hot Chilly 8.000

5 Kg Tenderloin Aust 100.000

8 Kg Spring Onion 8.000

15 Kg Carrot 5.000

8 Kg Garlic 6.000

Revenue Java Rest 3.050.000

Make the Daily Revenue and Cost Report

Total Food Revenue & Food Cost Percentage

Outlets Revenue Cost Food Cost %

.............................. ................... ............ .................%

Bab 2 hal 11

BAB 3:

Taking Inventory

3.1. The Taking Recording and Balancing , the Monthly Physical Inventory

Food Controller / Cost Control Department setiap bulan mengadakan Taking Physical Inventory di Storeroom bersama-sama dengan petugas Storekeeper melakukan pencatatan sisa barang yang ada di Storeroom dengan mencocokkan on hand barang yang ada di Bin Card dengan memberikan tanda Inventory di Bin Card sesuai on hand barang dan disign oleh Food Controller.

3.2. Bin Card

Setiap masing-masing item barang terdata di kartu persediaan barang untuk mempermudah petugas storekeeper melakukan control persediaan barang.

Tabel 3.2

Contoh : Physical Food Inventory di Bin Card

Storeroom Bin Card

Name of Items :---------------

Name of Suppl :---------------

Date Descriptions In Out Balance Remark

3/05 Tea Sariwangi 24 - 24 GL001

5/05 Tea Sariwangi 36 24 36 GL/FR001

31/05 Physical /Closing Inventory 36 Sign Fd Ctl

Bab 3.hal 12

3.3. Physical Food Inventory.

Melakukan pencatatan sisa persediaan barang pada akhir bulan di food store dengan memperbandingkan catatan sisa barang yang ada di Bin Card/kartu persediaan

Contoh : Closing / Physical Inventory

Tabel 3.3

Food Physical Inventory

				Closing	Inventory
No	Description	Unit	Qty	Price	Amount
1	Tea sariwangi	Pack	10	4.000	40.000
2	Asparagus	Can	10	15.000	150.000
3
4
5
6
7
	Total

3.4 The Beverage Storeroom Inventory

Beverage Controller melakukan inventory bersama dengan beverage storekeeper mencatat sisa barang beverage pada persediaan akhir yang ada di beverage storeroom dibandingkan yang tercatat di bin card .beverage controller sign di bin card.

Bab 3.hal 13

Tabel 3.5

Bin Card

Name of Items :---------------

Name of Suppl :---------------

Date Descriptions In Out Balance Remark

3/05 Coca Cola 24 - 24 BL001

5/05 Coca Cola 36 24 36 BL/BR001

31/05 Closing Inventory 36 Sign Bv Ctl

Tabel 3.6

Contoh : Closing / Physical Inventory

Beverage Physical Inventory

				Closing	Inventory
No	Description	Unit	Qty	Price	Amount
1	Coca Cola	Bottle	20	1.500	30.000
2	Sprite	Can	10	5.000	50.000
3
4
5
6
	Total

Bab 3.hal 14

BAB 4

Food Controller

4.1. Job

COST CONTROL DEPARTMENT

FUNGSI COST CONTROL SANGAT PENTING DALAM DUNIA INDUSTRI PERHOTELAN

ISTAN HARRO HS

PRAKTISI PERHOTELAN

DAFTAR ISI

KATA PENGANTAR………………………………………………….. i

DAFTAR ISI………………………………………… ii

DAFTAR TABEL.

BAB 1. THE RECORDING OF FOOD SALE,COVER AND AVERAGE CHECKS

1.1 Food Sale…………1

1.2 Cover……………….. 1

1.3 Average Checks……………….. 1

1.4 Preparetion of the Inventory Food Control Record……… 2

1.4.1 The Food Purchase…………………………….. 3

1.4.2 Cost and Pricing Foods…………………………... 3

1.4.3 Food Storeroom Inventory………………………. 3

1.4.4 Food Issued from the Storeroom………………….... 3

1.5 Preparetion of the Kitchen Cost Record…………………………… 5

1.6 The Purpose of the Daily Food Sale Report……………………..7

BAB 2. FOOD COST

2.1 Analysis of Portion Sizes and Recipes……………………. 8

2.2 Standard Menu Item……………………………. 9

2.3 Sales and Cost Analysis………………….10

2.4 Recording of the Potential Food Cost……………10

BAB 3 TAKING INVENTORY

3.1 The Taking Recording and Balancing the Monthly Physical Inventory..12

3.2 Bin Card……………………………….12

3.3 Physical Food Inventory……………………………13

3.4 The Beverage Storeroom Inventory…………………………13

3.5 Bin Card………………………………………………………………14

3.6 Physical Beverage Inventory……………………………14

BAB 4 FOOD CONTROLLER

4.1 Job Disc Food Controller…………………………..15

4.2 Daily Food and Beverage Report…………………………………..18

4.3 Food Inventory Control Record……………………………19

4.4 Food Storeroom Requisition………………………………………..20

4.5 Meat Tag…………………………………..23

4.6 Kitchen Cost Record…………………………24

4.6.1 Storeroom Issue

4.6.2 Beverage Transfer

4.6.3 Inter Kitchen Transfer

4.6.4 Total Available

4.6.5 Credit to Cost

4.6.6 Total Gross Kitchen Cost

4.6.7 Net Cost

4.6.8 Food Cost %

4.7 Inter Kitchen Transfer………………………………………………………24

4.8 Recipe Form Food Standard……………………………….26

4.9 Standard Menu Item…………………………………………………..27 4.10 Revenue and Cost Food Report……………………………….28

4.11 Recipe Standard……………………………….28

iii

4.12 Reconciliation of Food Cost……………………………….31

4.13 Inventory Turn Over Report……………………………….31

BAB 5 BEVERAGE CONTROLLER

5.1 Beverage Storeroom Requisition……………………………….50

5.2 Beverage Inventory Control Record……………………………….52

5.3 Recipe Beverage Standard Form……………………………….54

5.4 Inter Bar Transfer……………………………….56

5.5 Form Storeroom Beverage Inventory……………………………….57

5.6 Beverage Cost and Revenue Report……………………………….58

5.7 Storeroom Inventory Variance Report……………………………….60

5.8 Beverage Inventory Turn Over Report …………………………….62

5.9 Reconciliation of Beverage Cost ………………………….63

5.10Latihan Soal……………………………….65

Balai Putaka…………………………………………………………89

Daftar Pustaka

Hyatt International manual Food & Beverage Control ( 1978 )

Hyatt Bumi Surabaya ( 1979 )

Hyatt Regency Surabaya manual Cost Audit ( Review 1990 )

Harro Manual Cost Control ( 1997 )

DAFTAR TABEL

Bab 1.

1.4 Food Inventory Control Record ……………………………….2

1.4.3 Taking Food Inventory……………………………….3

1.4.4 Food Storeroom Requisition……………………………….4

1.6.1 Daily Food & Beverage Cost Report……………………………….7

Bab 3.

3.2 Bin Card Food……………………………….12

3.3 Food Physical Inventory……………………………….13

3.5 Bin Card Beverage……………………………….14

3.6 Beverage Closing Physical Inventory……………………………….15

Bab 4.

4.2 Daily Food & Beverage Report FBC 1…………………………….15

4.3 Food Inventory Control Record FBC 2………………………….18

4.4 Food Storeroom Requisition FBC 3……………………………….20

4.5 Meat Tag FBC 4……………………………….22

4.6 Kitchen Cost Record FBC 5……………………………….23

4.7 Inter Kitchen Transfer FBC 6……………………………….25

4.8 Recipe Food Standard Form FBC 7……………………………….26

4.9 Standard Menu FBC 8……………………………….27

4.10 Daily Food Sale & Cost Report……………………………….28

4.11 Recipe Food Standard……………………………….29

4.12 Reconciliation of Food Cost FBC 30……………………………….31

4.13 Food Inventory Turn Over Report FBC 32…………………32

4.14 Latihan Soal………………………………………………..33

Bab 5.

5.2 Beverage Storeroom Requisition FBC ……… 51

5.3 Beverage Inventory Control Record FBC 2…………..55

5.4 Recipe Beverage Standard Form FBC 3…….56

5.5 Inter Bar Transfer FBC 4…………57

5.6 Beverage Cost & Sale Report FBC 5………….59

5.7 Storeroom Inventory Variance Report FBC7…………….60

5.8 Beverage Inventory Turn Over Report FBC 8…………62

5.9 Reconciliation of Beverage Cost FBC…………….64

5.10 Latihan Soal……………………………………….………65

KATA PENGANTAR

WASSALAM,

PENYUSUN.

ISTAN HARRO HS

PRAKTISI PERHOTELAN

TINJAUAN UMUM:

PENTINGNYA FUNGSI COST CONTROL

Tujuan Instruksional.

1. Menjelaskan prinsip dasar pengaruh tentang fungsi naik turun Cost

4.Melakukan pengawasan terhadap penerimaan barang mentah yang akan diproses menjadi persediaan makanan jangan sampai melebihi menu yang sudah ada

5.Menjelaskan perkembangan food cost terhadap akibat pengambilan barang yang besar mengakibatkan pengaruh naiknya food cost

Inventory Controller melakukan inventory setiap akhir bulan di General Store bersama dengan petugas Storekeeper ,membuat laporan General Store Issue. vii

Tugas Beverage Storekeeper :

Menerima barang Minuman dari Receiving sesuai dengan Beverage List ,PO

Mengecheck minuman dan mencatat di Bin card barang yang masuk maupun yang keluar.

Membuat Order minuman atau Beverage List untuk diajukan ke Cost Control Dept dan disetujui oleh F & B Manager untuk diorderkan ke Depart Purchasing

Mengadakan Inventory setiap akhir bulan bersama-sama dengan Beverage Controller

Menjalin hubungan dengan Department yang memerlukan barang dan kerjasama yang baik antar Karyawan dan juga menjaga kebersihan tempat bekerja.

Tugas Food Storekeeper:

Mengadakan Inventory Food setiap Akhir bulan bersama dengan Food Controller

Mengecheck Barang yang diterima dari Receiving sesuai dengan PO dan Market List dan Groceries List

Barang yang masuk dan barang yang keluar di Posting di Bin Card Every Day

Membuat Market List, Grocceries List dan Beverage List setiap Minggu

Membuat laporan Slow moving Item dan Barang yang spoilage /rusak

viii

COST CONTROL / COST AUDIT DEPARTMENT

Pengertian :

**Cost Control adalah bagian dari salah satu Accounting Department dalam suatu Organisasi Hotel.

** Mempunyai tugas ganda :

· Menyiapkan dan membuat laporan keuangan untuk Accounting department.

· Membantu Chef’s dan Food & Beverage Manager dalam mengatasi masalah Cost terhadap operasional Food & Beverage department. **

ORGANIZATION CHART COST CONTROL

COST CONTROLLER

FOOD BEVERAGE INVENTORY

CONTROLLER CONTROLLER CONTROLLER

RECEIVING

GRL STORE

ENGIN STORE

F & B

STORE

CARA PEMBELIAN BARANG DAN PENYIMPANAN

Requisition Purchase Request Purchase Order

Purchasing

Storeroom

Vendor

Department

Receiving

Report

Cost

Control

Receiving Section

Goods Good and Invoice

BAB 1 :

The Recording of Food Sales,Cover and Average Checks

Food Sales : Cover = Average Check

1.1. Food Sales:

Hasil penjualan makanan yang dibuat oleh F&B Cashier berdasarkan guest bill/guest check selama periode operation setiap harinya.

1.2.Food Cover:

Jumlah tamu yang makan/reserved berdasarkan Captain Order yang dibuat oleh Waiter dan diserahkan kepada Cashier untuk direkap oleh Cashier.

1.3.Average Checks:

Harga rata-rata permenu dari jumlah pendapatan makanan dibagi drngan total tamu yang makan/Food Cover

1.4.Preparation of the Inventory Control Record

Dalam Inventory Food petugas Food Controller harus menyiapkan journal penerimaan Food Purchase setiap hari dalam Inventory Control Record

dan berapa barang yang diterima Storeroom berdasarkan Invoice atas

Bab 1hal 1

pembelian Food items, berapa total pembelian Food tersebut setiap hari

Tabel 1.4

Contoh : Form lajur Inventory Control Record

Food Inventory Control Record

Month : _________________________

Date	Opening Inventory	Purchase	Total Available	Total Fd Issue	Closing Inventory
01/07	500.000	200.000	700.000	300.000	400.000
02/07	400.000	100.000	500.000	500.000	100.000
03/07	100.000	400.000	500.000	300.000	200.000










31/07					200.000

Sumber data : Hyatt Bumi Surabaya 1980 Bab 1.hal 2

Untuk membuat laporan Food Closing Inventory petugas Food Controller harus menyiapkan data – data sebagai berikut :

1.4.1. The Food Purchases total amount per month

Berdasarkan perhitungan jumlah pembelian Direct Issue List,Market List,Groceries List per bulan periode .

1.4.2. Cost and Pricing Foods

Harga pembelian per –unit barang berdasarkan invoice/nota pembelian persedian barang.

1.4.3. Taking Inventory Food Storeroom

Food Controller bersama-sama Food Storekeeper melakukan Pengambilan persediaan stock barang /Closing Inventory setiap akhir bulan di Food Store

1.4.4 Food Issued from The Storeroom

Transaksi barang dari food store ke kitchen outlet dengan mengunakan Form pengambilan barang / Food Storeroom Requisition Form yang telah disetujui oleh Executive Chef .

Bab 1.hal 3

Tabel 1.4.3

Contoh : Taking Food Inventory :

Food Evaluation Report :

Month of :______________

No :	Description	Qty	Price	Amount
1	Aspragarus	30	15.000	450.000
2	Tea Sariwangi	10	4.000	40.000
3	Flour Cakra	5	40.000	200.000
4	Rice Bandung	10	50.000	500.000
5	Mie Kim Ling	10	8.000	80.000
6	Tomato Catch	10	8.000	80.000
7	Sugar Sachet	5	30.000	150.000
8	Raw Sugar	5	50.000	250.000
9	Red Sugar	5	4.000	20.000
10	Kecap ABC	20	7.000	140.000



	Total

Sumber data : Hyatt Bumi Surabaya 1980

Bab 1.hal 4

Tabel 1.4.4 NO :

Department : Date :

Food Storeroom Requisition

Qty	Description	Unit	Price	Amount
1	Raw Sugar	Bag	50.000	50.000
2	Rice Bdg	Pack	40.000	80.000
3	Tea Swg	Pack	4.000	12.000
4	Asparagus	Can	15.000	60.000
5	Tomato Catc	Btl	8.000	40.000








	Total			242.000

Contoh : Food Issue

Request By : _______________ Filled By :____________

Dept Head : _______________ Received By:__________

FSR distributed as follow:

Original to Cost Control.Food Controller

Copy 1 to Kitchen

Copy 2 File by Food Storekeeper

Bab 1.hal 5

1.5. Preparation of the Kitchen Cost Record

Setiap pengambilan barang merupakan biaya untuk Department Kitchen,secara otomatis adalah Cost yang dibebankan terhadap Kitchen .

Jadi secara singkat Executive Chef bertanggung jawab operation Kitchen juga sebagai ahli dalam perhitungan /estimated food cost

Untuk Prepared Kitchen Cost antara lain adalah sebagai berikut :

1.Menghitung semua pemgambilan barang /Food Requisition per day to day

2.Recapitulation Food Cost per Month

3.Recapitulation transfer food to Mixing ( Beverage Items )

4.Over Request must be return to Storeroom

5.Record stock on hand in Kitchen

1.6.The Purpose of the Daily Food Sale Report

ditargetkan setiap bulan berapa percentage Food Cost,misalnya untuk bulan ini Food

Costnya 37,8 % ,dengan adanya ketentuan tersebut.

Bab 1.hal 6

Tabel 1.6.1

Contoh : Daily Food Sales Report

DAILY FOOD & BEVERAGE COST REPORT

OUTLETS	FOOD COST					BEVERAGE COST
OUTLETS	TO DAY %		MTH TO DATE %		TO DAY %		MTD %

BARITO TR	71175	36,50%	71175	36,50%	4900	24,50%	4900	24,50%


KELAYAN REST	53940	37,50%	53940	37,50%	11880	21,60%	11880	21,60%


BANQUET	1177300	38,60%	1177300	38,60%	41000	20,50%	41000	20,50%


COFFEE SHOP	256770	31,70%	256770	31,70%	30305	20,90%	30305	20,90%


ROOM SERVICE	120960	33,60%	120960	33,60%	7720	19,30%	7720	19,30%


TOTAL FOOD SALES	1680145	36,80%	1680145	36,80%	95805	20,80%	95805	20,80%

Rumus Food Cost Percentage : Total Fd Cost : Total Sale = ……….%

Cost Control

Bab 1.hal 7

BAB 2

Food Cost

2.1.Analysis of Portion Sizes and Recipes

2.2 Standard Menu Item

Bab 2.hal 8

2.3.Sales and Cost Analysis

Dengan melakukan Analysis setiap bulan dengan sendirinya menu mana yang paling banyak terjual akan dapat diketahui secara actual.

Bab 2.hal 9

2.4.Recording of the Potential Food Cost

2.5.Latihan Soal

2.1

Food Requisition for Laras Rest.

Depart : Laras Rest. Date : 01/04/07

Qty Items Price per Kg Amount

3 Kg King Prawn 100.000

5 Kg Chicken Broiler 24.000

10 Kg Prawn 80.000

6 Kg Sirloin Local 65.000

10 Kg Cacap 30.000

10 Kg Rice 7.000

3 Kg Duck Local 25.000

2 Kg Miwon 20.000

3 Kg Mie Kimling 15.000

Revenue Laras Rest 6.700.000

Food Requisition

Depart : Java Rest Date : 01/04/07

Qty Items Price per Kg Amount

5 Kg White Cabbage 5.000

Bab 2 hal 10

10 Kg Onion Bombay 20.000

5 Kg Red Chilly 15.000

5 Kg Hot Chilly 8.000

5 Kg Tenderloin Aust 100.000

8 Kg Spring Onion 8.000

15 Kg Carrot 5.000

8 Kg Garlic 6.000

Revenue Java Rest 3.050.000

Make the Daily Revenue and Cost Report

Total Food Revenue & Food Cost Percentage

Outlets Revenue Cost Food Cost %

.............................. ................... ............ .................%

Bab 2 hal 11

BAB 3:

Taking Inventory

3.1. The Taking Recording and Balancing , the Monthly Physical Inventory

3.2. Bin Card

Setiap masing-masing item barang terdata di kartu persediaan barang untuk mempermudah petugas storekeeper melakukan control persediaan barang.

Tabel 3.2

Contoh : Physical Food Inventory di Bin Card

Storeroom Bin Card

Name of Items :---------------

Name of Suppl :---------------

Date Descriptions In Out Balance Remark

3/05 Tea Sariwangi 24 - 24 GL001

5/05 Tea Sariwangi 36 24 36 GL/FR001

31/05 Physical /Closing Inventory 36 Sign Fd Ctl

Bab 3.hal 12

3.3. Physical Food Inventory.

Melakukan pencatatan sisa persediaan barang pada akhir bulan di food store dengan memperbandingkan catatan sisa barang yang ada di Bin Card/kartu persediaan

Contoh : Closing / Physical Inventory

Tabel 3.3

Food Physical Inventory

				Closing	Inventory
No	Description	Unit	Qty	Price	Amount
1	Tea sariwangi	Pack	10	4.000	40.000
2	Asparagus	Can	10	15.000	150.000
3
4
5
6
7
	Total

3.4 The Beverage Storeroom Inventory

Bab 3.hal 13

Tabel 3.5

Bin Card

Name of Items :---------------

Name of Suppl :---------------

Date Descriptions In Out Balance Remark

3/05 Coca Cola 24 - 24 BL001

5/05 Coca Cola 36 24 36 BL/BR001

31/05 Closing Inventory 36 Sign Bv Ctl

Tabel 3.6

Contoh : Closing / Physical Inventory

Beverage Physical Inventory

				Closing	Inventory
No	Description	Unit	Qty	Price	Amount
1	Coca Cola	Bottle	20	1.500	30.000
2	Sprite	Can	10	5.000	50.000
3
4
5
6
	Total

Bab 3.hal 14

BAB 4

Food Controller

4.1. Job

4.1. Job Description:

FBC 01	*	Mengecck dan memposting penerimaan Food yang tercantum didalam “ Daily Receiving Food Record " kedalam Cardex.
FBC 02	*	Mengecheck dan menjumlahkan barang-barang yang telah diisuekan oleh Storeroom yang tercantum di-Food Storeroom Requisition.
FBC 03	*	Memasukkan data kedalam Book Inventory Control Record,semua data pembelian Food dan pengeluaran selama satu bulan.
FBC 04	*	Membuat daftar harga pembelian Food,Quantity ,nama Supplier yang akan dicantumkan di Bin-Card dan diserahkan ke Store Supervisor.
FBC 05	*	Mengawasi dan bertanggung jawab terhadap Food Store mengenai penerimaan barang dan pengeluaran barang.
FBC 06	*	Membuat laporan harian keuangan mengenai pendapatan dan biaya pengeluaran untuk Dsepartment Food and Beverage,dengan memberi tembusan ke Chef’s dan ke Finance Controller .( ‘ DAILY REVENUE AND COST REPORT ‘ ) .
FBC 07	*	Mengcosting Recipe yang dibuat oleh Chef’s untuk menentukan harga jual ( Menu Price ) .
FBC 08	*	Setiap bulan mengadakan Food Inventory di Storeroom.
FBC 09	*	Membuat Reconciliation Of Food Cost.

Bab 4 hal 15

Melakukan controlling terhadap food storeroom setiap requisition dari kitchen merupakan alat bukti pengambilan barang yang mana harus diposting dimasing-masing

Bin card sesuai item yang diorder .food controller akan membuat laparan cost harian /daily food cost report berdasark form food storeroom requisition masing-masing outletsdibandingkan dengan income /revenue outlets yang bersangkutan .

Melakukan pengecheckan terhadap laporan receiving record setiap hari apakan sesuai dengan dengan market list atau purchase order dan laporan receiving record setelah dicheck harus diserahkan ke account payable .

Melukakan inventory control setiap bulan di food storeroom bersama-sama dengan food storekeeper.

Membuat laporan reconciliantion of food cost ,berapa percentage food cost apakan sesuai dengan forecast atau over / high cost .

Contolling terhadap food storekeeper , supervisor receiving dan purchasing department khusus items food/makanan.

Bab 4 hal 16

Tabel 4.2.

FBC - 1 Daily Food and Beverage Cashier Report

Name of Cashier :

Outlets :

Date :

Shift :

No bill	Food	Bev	Sub Ttl	Service	Tax	Other	Credit Card	Charge	Amount

















					Total

Signature

( Name of Cashier )

Setelah operation selesai petugas Cashier membuat Laporan Daily Cashier untuk diserahkan Accounting Office dengan dicheck ulang bagian Administrasi Keuangan /Income Audit.

Bab 4.hal 17

Daily Revenue and Cost F & B Report for Date :..............

Date		Outlets	No Cover	Average Check	Food Revenue	Food Cost	Cost %	Bev Revenue

















	Total

Distributed To GM,F&B Mgr,Exe Chef,Dir of Finance

Bab 4.hal 18

Tabel 4.3.

FBC – 2 Food Inventory Control Record

Date	Opening Inventory	Purchase	Direct Purchase	Total Available	Kitchen Issue	Closing Inventory	Remark
01/07































31/07

Bab 4.hal 19

4.4.Food Storeroom Requisition

Form pengambilan barang di food store oleh kitchen staff setelah diketahui dan sign Executive Chef baru barang dapat keluar dari storeroom .

Issuing

Setiap pengambilan barang di storeroom harus menggunakan form food storeroom requisition yang telah disetujui oleh Executive Chef .Barang yang sudah di issue sign storekeeper,kitchen staff sebagai penerima barang.

Food Storing and Issuing

Process Food Issue

Food Requisition Form sign by : Executive Chef

Requested Sign by Sous Chef , Filled Sign by Food Storekeeper, Received Sign by Staff Kitchen

Food Requisition Form Distributed :

Original To Food Contoller.

Copy 1 To Kitchen Depart

Copy 2 File by Storeroom

Bab 4.hal 20

Tabel 4.4.

Food Storeroom Requisition

No 0001

Department : Date :

No	Description	Unit	Qty	Price	Amount


















	Total

Requested by :………………… Filled by :………………

Depart Head :………………… Received by :………………

Order barang food ke Storeroom harus mengisi form Food Requisition yang disetujui dan di sign oleh Executive Chef .

Bab 4.hal 21

Food Storeroom

Food store adalah gudang menyimpan barang-barang makanan yang terdiri dari :

Dry Good

Beras,asparagus can,tepung,kopi,garam,mie instan,lechy can,tomato saus,kecap botol.

Freezer

Vegetable & Fruit

Deep Freezer

Meat & Fish

Department Kitchen order barang makanan ke food store terlebih dulu mengisi form food storeroom requisition yang sudah disetujui oleh Executive Chef ,baru barang dikeluarkan oleh storekeeper sesuai dengan permintaan barang ,penerima barang tanda tangan ,storekeeper tanda tangan

Food store & issuing

Process Food Issue

Kitchen staff

Fd Req

Food Store

Food Req

To Food controller

Requested sign by Saos chef

Received sign by kitchen Staff

Sign by Executive Chef

Issue sign by Food Storekeeper

Up date Bin Card

Food Storeroom Requisition Form sign by : Executive Chef

Requested Sign by Saos chef , Filled Sign by Food Storekeeper, Received Sign by Kitchen Staff .

Bab 4 hal 22

Food Storeroom Requisition Form Distributed :

Original To Food Contoller.

Copy 1 To Kitchen

Copy 2 File by Food Storeroom

4.5.Meat Tag

Meat Tag adalah kartu persediaan khusus untuk Ikan dan daging penganti bin card

KEGUNAAN MEAT TAG ANTARA LAIN SEBAGAI BERIKUT:

1. Meat tag diisi oleh Receiving Clerk sesuai dengan Date Receiving dan jenis Meatnya.

2. Bagian atas Meat Tag dilampirkan di meatnya.

Bagian bawah Meat Tag dilampirkan bersama-sama dengan daily receiving report dan diserahkan ke Cost Contol Office.

Tabel 4.5.

MEAT – TAG

Type Cut ____________________________

Weight__________ Unit Cost_____________

Total Value___________________________

Dealer_______________________________

Date Received_________________________

No.001

_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _

MEAT – TAG

Type Cut ____________________________

Weight__________ Unit Cost_____________

Total Value___________________________

Dealer_______________________________

Date Received_________________________

No.001

Bab 4.hal 23

4.6. FBC – 5 Kitchen Cost Record

Pengambilan barang di Storeroon untuk menghasilkan produk makanan merupakan tanggung jawab Department Kitchen atas reciko biaya /cost yang menghasilkan produk tersebut,dengan istilah Kitchen Cost yang merupakan cost yang harus ditanggung oleh Department Kitchen.

Kitchen Cost Record :

4.6.1. Storeroom Issues

Barang yang keluar dari Food Store berdasarkan Food Storeroom Requisition

4.6.2. Beverage Transfer

Transfer minuman untuk campuran produk makanan mengakibatkan food cost mengalami perubahan.

4.6.3. Inter Kitchen Transfer

Transfer makanan antar outlet kitchen ,mengakibatkan naik-turunnya food cost salah satu kitchen restaurant.

4.6.4. Total Available.

Gross of food cost consumed

4.6.5. Credit to cost.

Pengambilan barang makanan diluar food cost,misal manager apartment.fruit basket ,promosi,entertainment,mengurangi food cost.

4.6.6.Total gross kitchen cost

4.6.7. Net Cost

Opening Inventory ,add Total Purchases,Less Closing Inventory,less Credit, Food Cost of Sold

Bab 4.hal 24

4.6.8.Food Cost %

Food Cost

Perbandingan hasil penjualan makanan dengan biaya penjualan makanan

Food Cost : Cost of Food Sold : Food Sale x 100 %

Food Cost antara 34 - 37 %

Beverage Cost

Cost of Beverage Sold : Beverage Sale x 100 %

Beverage Cost antara 24 - 26 %

Bab 4.hal 25

4.7.FBC – 6 Inter Kitchen Transfer

Inter Kitchen Transfer alat bukti untuk Credit to cost setiap Kitchen outlets yang mentransfer makanannya ke Kitchen Outlets lainnya ,secara otomatis beban biaya yang ditanggung oleh Kitchen tersebut akan mengurangi costnya.

Inter Kitchen Transfer terdiri dari beberapa unsur antara lain :

1.Transfer untuk Employee Kitchen

2. Employee Relation

3. Manager Apartment

4. Antar Kitchen Outlets

5. Officer Check

6. Entertainment Check

7. Fruit Basket

Tabel 4.7.

Form Inter Kitchen Transfer

Kitchen : To Outlets/Kitchen :

No	Description	Portion	Unit	Remark

Bab 4.hal 26

4.8. FBC – 7 Recipe Form Food Standard

Food Standard Recipe adalah form untuk menentukan standard menu dengan mutu yang berkualitas dan terjamin untuk menentukan berapa cost setiap menu untuk dapat menentukan harga jual / selling price setiap item makanan yang diproduk .

Recipe = Cost untuk menentukan harga jual/selling price

Tabel 4.8.

Recipe Food Standard Form

Recipe of …………………….

Outlets………………………..

Meal Priod …………………..

Description	Qty	Unit price	Variance








	Total

Cost per Portion =

Plus/Minus 10-15 % =

Total Cost =

Bab 4.hal 27

1.9. FBC – 8 Standard Menu Item.

Menu yang telah disetujui oleh Management untuk produk makanan yang menjadi standard menu hotel,berdasarkan recipe masing-masing item.

4.10. Revenue and Cost Report.

Food Controller membuat laporan pendapatan makanan setiap periode bulan ini dengan berapa % Actual food cost

4.11. Recipe Standard.

Tiap-tiap menu harus ada standard recipenya yang telah disetujui oleh Executive Chef/Assistant Executive Chef .

Tabel 4.9.

Standard Menu Item Sheet

Dining Room : Menu : Ala Carte Dinner

Name of item : Minute Steak

Composition	Cost 1	Cost 2	Cost 3	Cost 4
Item	Date:	Date:	Date:	Date:
Minute Steak 12 Oz
½ Grilled Tomato
One Bake Potato
Sour Cream
Chives

Total Cost .......

Sales Price .......

Food Cost Percentage ......%

Bab 4.hal 28

Tabel 4.10.

Contoh : Laporan Revenue and Cost Report

Daily Food Sales & Cost Report

Outlets	Cover	Revenue	Average	Cost	%
Kecapi	30	300.000	10000	80.000	26.7
Coffee S	20	200.000	10000	50.000	25
Arumanis	10	100.000	10000	40.000	40
Japan Rest	40	400.000	10000	90.000	22.5
Banquet	100	1.000.000	10000	200.000	20



Total Rev	200	2.000.000	10.000	420.000	21

Food Controller membuat laporan Daily Report dengan tembusan ke Executive Chef dan Food & Beverage Manager untuk evaluasi cost agar Department Kitchen dapat mengatur kegunaan cost secara teratur dan teranalysis hasil pendapatan dan biaya yang dikeluarkan secara optimum.

Bab 4.hal 29

Tabel 4.11.

Example : Recipe

Recipe Food Standard

Recipe of International Buffet

Outlet :_________________________________

Pax : 7 Person

Meal Priod :__________________________

Descriptions	Qty	Cost	Variance
Potatoes Salad	0.15	7.500	1.125
Thai Beef Salad	0.15	18.000	2.700
Mixed Veg Salad w/P	0.15	4.250	638
Hot and Sour Soup	0.15	9.500	1.425
Roasted Chicken w/M	0.15	27.500	4.125
Steamed Rice	0.15	1.500	300
Fried Snapper	0.15	8.500	1.275
Fried Noodle	0.15	22.500	3.375
Sub Total
Cost per person
Plus/Minus
Total Cost
Selling Price
Cost Percentage			__________%
Total Cost : Selling P	____%

Bab 4.hal 30

4.12. Reconciliation of Food Cost Report

Food Controller setiap ahkir bulan menyusun laporan Revenue &Food Cost untuk laporan ke Department Food & Beverage dan Department Kitchen ,setelah perhitungan sisa persediaan barang atau closing inventory yang ada di Food Store,food issue storeroom,opening inventory plus added total food purchases,beverage for cooking,total entertainment berdasarkan daily kitchen cost record,food to bar mengurangi food cost ,other credits employee officer meal,credit to cost,net food cost of sold .

Opening inventory add purchases less closing inventory less credits = net cost of food sold.

4.13. Food Inventory Turn Over Report

Pengambilan barang di food store untuk operation selama periode bulan ini dapat diketahui naik-turun Turn Over Inventory.

Department kitchen harus mempunya planning estmated cost agar cost pada akhir bulan tidak melebihi forecast yang sudah ditentukan ,kelebihan order barang mengakibatkan food cost naik,stock barang tidak boleh melampui par stock .

Bab 4.hal 31

Tabel 4.12

Contoh : Laporan Monthly Food Cost

§ FBC – 8 Reconciliation of Food Cost

Reconciliation of Food Cost

Month of ...........................

Beginning/Opening Inventory

Storeroom :...............................

Kitchen :...............................

Sub Total :...............................

Add:Food Purchase :...............................

Beverage to Food :...............................

Ending/Closing Inventory

Storeroom :...............................

Kitchen :...............................

Sub Total :...............................

Cost of Sales :...............................

Credit to Cost

Manager Apartment :...............................

Promotion/Entertaintment :...............................

Food to Beverage :...............................

Fruit Basket :...............................

Miscelleneous :...............................

Employee Relation :...............................

Sub total Credit to Cost :...............................

Employee Meal :...............................

Sub total Food Cost of Consumed :...............................

Actual Cost of Food Sold :...............................

Actual Food Revenue :...............................

Percentage of Food Cost :...............................%

FBC 30

Bab 4.hal 32

Tabel. 4.13.

Contoh : Turn Over Food Inventory

Food Inventory Turn Over Report

Month of___________________________________________

Food Inventory Amount

Opening Storeroom Inventory 60.000.000

Closing Storeroom Inventory 54.859.500

Total Storeroom Inventory 114.859.500

Average Monthly Storeroom Inventory 57.429.750 Total Storeroom Issues 14.205.000

Rate of Turn Over Inventory 3.5 This month 2.5

Last month 3.0

This month last year 2.7

Rumus : Turn Over Inventory

Total Issue : Average Monthly Inventory

Total Inventory dibagi dua = Average Monthly inventory

FBC 32

Bab 4.hal 33

4.14. Latihan Soal

4.1.

FOOD INVENTORY CONTROL RECORD

Opening Inventory 01/ 10 / 05 80000000

Requisition for Coffee Shop Date 01 / 10 / 05

QTY DESCRIPTION UNIT PRICE AMOUNT

15 Sirloin Aus 80000 1200000

35 Tenderloin 70000 2450000

20 Veal Loin 95000 1900000

15 Lamb Loin 45000 675000

Total 6225000

Requisition for Coffee Shop Date 01 / 10 / 05

QTY DESCRIPTION UNIT PRICE AMOUNT

20 Chicken B 13000 260000

15 Fillet Snapper 15000 225000

15 Rice Super 3500 52500

10 Sugar 2600 26000

Total 563500

Requisition for Barito Rest Date 01 / 10 / 05

QTY DESCRIPTION UNIT PRICE AMOUNT

15 Snapper Red 15000 225000

15 Cabbage 3500 52500

10 Chilly Hot 3500 35000

5 Carrot 2500 12500

Total 325000

Requisition for Kalayan Rest Date 01 / 10 / 05

QTY DESCRIPTION UNIT PRICE AMOUNT

10 Local Tenderloin 28000 280000

15 Local Lamb 25000 375000

10 Paprika 15000 150000

Total 805000

Bab 4.hal 34

*FOOD INVENTORY CONTROL RECORD*

OPENING INVENTORY				80000000

Requisition for Barito Rest				Date: 01/10/05

	Qty	I t e m		Unit Price	Amount
	15	Sirloin Aus		80000	1200000
	35	Tenderloin		70000	2450000
	20	Veal Loin		95000	1900000
	15	Lamb Rack		45000	675000
			Total		6225000

Requisition for Kelayan Rest				Date: 01/10/05

	Qty	I t e m		Unit Price	Amount
	15	Snapper red		15000	225000
	15	Cabbage		3500	52500
	10	Chilly Hot		3500	35000
	5	Carrot		2500	12500
			Total		325000

Requisition for Coffee Shop				Date: 01/10/05

	Qty	I t e m		Unit Price	Amount
	10	Local Tenderloin		28000	280000
	15	Local lamb		25000	375000
	10	Paprika		15000	150000
			Total		805000

Requisition for Gratis				Date: 01/10/05

	Qty	I t e m		Unit Price	Amount
	5	Emping		24000	120000
	10	Peanut Egg		5000	50000
			Total		170000

Bab 4.hal 35

Requisition for Employee Kitchen				Date : 01/10/05

	Qty	I t e m		Unit Price	Amount
	20	Local Tenderloin		28000	560000
	15	Chicken Broiler		13000	195000
	20	Rice Super		3500	70000
			Total		825000

Requisition for Coffee Shop				Date : 02/10/05

	Qty	I t e m		Unit Price	Amount
	20	Chicken B		13000	260000
	15	Fillet Snapper		15000	225000
	15	Rice Super		3500	52500
	10	Sugar		2600	26000
			Total		563500

Requisition for Kelayan Rest				Date : 02/10/05

	Qty	I t e m		Unit Price	Amount
	5	Milk Ultra		5900	29500
	10	Egg Whole		9300	93000
	10	Sirloin		80000	800000
			Total		922500

Requisition for Fruit Basket				Date : 02/10/05

	Qty	I t e m		Unit Price	Amount
	20	Apple Import		15000	300000
	15	Tangerine		12000	180000
	10	Sawo		5000	50000
			Total		530000

Requisition for Mgr Apart				Date : 02/10/05

	Qty	I t e m		Unit Price	Amount
	5	Milk Plain		5900	29500
	2	Cheese Cheddar		35000	70000
			Total		99500

Bab 4.hal 36

Purchases for storeroom				Date: 02/10/05

	Qty	I t e m		Unit Price	Amount
	40	Rice Super		3500	140000
	50	Sugar		2600	130000
	50	Sirloin Aus		80000	4000000
			Total		4270000

Requisition for Pool Side Rest				Date: 03/10/05

	Qty	I t e m		Unit Price	Amount
	10	Carrot		2500	25000
	15	Red Snapper		15000	225000
	20	Local Prawn		30000	600000
			Total		850000

Requisition for Barito Rest				Date : 03/10/05

	Qty	I t e m		Unit Price	Amount
	15	Udang Kuilin		25000	375000
	10	Crab Clean		17000	170000
	10	Oxtail		18000	180000
			Total		725000

Requisition for Kelayan Rest				Date : 03/10/05

	Qty	I t e m		Unit Price	Amount
	15	Veal Loin		90000	1350000
	10	Rice Super		3500	35000
	10	Sugar		2600	26000
			Total		1411000

Purchases for Storeroom				Date : 03/10/05

	Qty	I t e m		Unit Price	Amount
	35	Tenderloin Aus		70000	2450000
	25	Sirloin Aus		80000	2000000
	60	Flour Cakra		3500	210000
			Total		4660000

Bab 4.hal 37

Requisition for Cooking Flaming					Date : 03/10/05

	Qty		I t e m		Unit Price	Amount
	3		Red Burgundy		100000	300000
	2		White Wine		75000	150000
				Total		450000

Requisition for Gratis					Date : 03/10/05

		Qty	I t e m		Unit Price	Amount
		5	Peanut Egg		5000	25000
		6	Emping		24000	144000
				Total		169000

Requisition for Pool side Rest					Date : 04/10/05

		Qty	I t e m		Unit Price	Amount
		15	Carrot		2500	37500
		20	Red Snapper		15000	300000
		25	Local Prawn		30000	750000
				Total		1087500

Requisition for Barito Rest					Date : 04/10/05

		Qty	I t e m		Unit Price	Amount
		17	Udang Kuilin		25000	425000
		13	Crab Clean		17000	221000
		15	Oxtail		18000	270000
				Total		916000

Requisition for Kelayan Rest					Date : 04/10/05

		Qty	I t e m		Unit Price	Amount
		18	Veal Loin		90000	1620000
		20	Rice Super		3500	70000
		15	Sugar		2600	39000
				Total		1729000

Bab 4.hal 38

Purchases for Storeroom								Date : 04/10/05

				Qty		I t e m		Unit Price	Amount
				40		Tenderloin Aus		70000	2800000
				28		Sirloin Aus		80000	2240000
				60		Flour Cakra		3500	210000
							Total		5250000

Requisition for Gratis								Date : 04/10/05

			Qty			I t e m		Unit Price	Amount
			8			Peanut Egg		5000	40000
			7			Emping		24000	168000
							Total		208000

Requisition for Cooking Flaming								Date : 04/10/05

			Qty			I t e m		Unit Price	Amount
			1			Red Burgundy		100000	100000
			1			White Wine		75000	75000
							Total		175000
	Requisition for Barito Rest							Date : 05/10/05

				Qty		I t e m		Unit Price	Amount
				15		Chicken B		13000	195000
				10		Fillet Snapper		15000	150000
				10		Rice Super		3500	35000
				10		Sugar		2600	26000
							Total		406000
	.
	Requisition for Pool Side Rest							Date : 05/10/05
		Qty				I t e m		Unit Price	Amount
		6				Milk Ultra		5900	35400
		7				Egg Whole		9300	65100
		8				Sirloin Aus		80000	640000
							Total		740500
	Bab 4 hal 389Requisition for Fruit Basket							Date : 05/10/00

				Qty		I t e m		Unit Price	Amount
				15		Apple Import		15000	225000
				20		Tangerine		12000	240000
				15		Sawo		5000	75000
								Total	540000


	Requisition for Mgr Apartment							Date : 05/10/05
		Qty				I t e m		Unit Price	Amount
		10				Milk Plain		5900	59000
		3				Cheese Cheddar		35000	105000
								Total	164000

									9
	Purchases for Storeroom							Date : 05/10/05

		Qty			I t e m			Unit Price	Amount
		50			Rice Super			3500	175000
		80			Sugar			2600	208000
		70			Sirloin Aus			80000	5600000
							Total		5983000

Make the Closing Food Inventory Control Record date 01/10-05/10/05

.Bab 4.hal 40

4. 2

Food requisition

Outlet : Dining Room Rest

Date

Items

Qty

Price

Amount

Qty

Price

01-Sep

Tenderloin

80.000

2 kg

110.000

Sirloin

90.000

20 Kg

50.000

White Cabbage

5.000

5 Kg

70.000

Tomatoes

8.000

5 Kg

5.000

Garlic

6.000

5 Kg

15.000

Onion B

10.000

1 Kg

15.000

Outlet : Green Park Rest

Date

Items

Qty

Price

Qty

Price

01-Sep

Tenderloin

80.000

3 Kg

110.000

Sirloin

90.000

10 Kg

50.000

White Cabbage

5.000

3 Kg

70.000

Tomatoes

8.000

3 Kg

5.000

Garlic

6.000

3 Kg

15.000

Purchase

Date

Items

Qty

Price

Qty

Price

01-Sep

Asparagus

18.000

6 Kg

15.000

Coffee A

10.000

2 Kg

18.000

Mie kiml

10.000

5 Kg

8.000

Sugar W

7.000

5 Kg

9.000

Rice S

100

7.000

5 Kg

8.000

Mgr Apartment

.Bab 4.hal 41

Employee Relation

Date

Items

Qty

Price

Date

Items

Qty

Price

01-Sep

Milk Fresh

20.000

01-Sep

Apple Red

5 Kg

22.000

Choc Milk

15.000

Papaya

5 Kg

5.000

Food Requisition

Outlet : Green Park Rest

Outlets : L A Rest

Date

Items

Qty

Price

Date

Items

Qty

Price

02-Sep

Tenderloin Local

50.000

02-Sep

Sugar W

5 Kg

7.000

Sirloin Local

55.000

Rice S

25 Kg

7.000

Purchase

Fruit Basket

Date

Items

Qty

Price

Date

Items

Qty

Price

02-Sep

Asparagus

18.000

02-Sep

Tangerine

8 Kg

15.000

Coffee A

10.000

Apple Imp

5 Kg

18.000

Mie kiml

8.000

Salak

5 Kg

10.000

Sugar W

7.000

Star Fr

6 Kg

9.000

Rice S

7.000

Sawo

7 Kg

8.000

Kitchen Staff

Outlets : Rose Rest

Date

Items

Qty

Price

Date

Items

Qty

Price

02-Sep

Rice S

7.000

02-Sep

Asparagus

18.000

Sugar W

7.000

Mie kiml

8000

Chicken B

18.000

Rice S

7000

Purchase

Bab 4.hal 42

Fruit Basket

Date

Items

Qty

Price

Date

Items

Qty

Price

03-Sep

Asparagus

18.000

03-Sep

Tangerine

8 Kg

15.000

Coffee A

10.000

Apple Imp

6 Kg

22.000

Mie kiml

8.000

Salak

5 Kg

10.000

Sugar W

7.000

Star Fr

5 Kg

9.000

Rice S

100

7.000

Sawo

2 Kg

8.000

Kitchen Staff

Outlets : L A Rest

Date

Items

Qty

Price

Date

Items

Qty

Price

03-Sep

Rice S

7.000

03-Sep

Coffee A

10.000

Sugar W

7.000

Sugar W

7.000

Chicken B

18.000

Bab 4.hal 43

Outlets : L A Rest
Date	Items	Qty	Price
01-Sep	Lamb R	2 kg	110.000
	Oxtail	20 Kg	50.000
	Veal Loin	5 Kg	70.000
	Papaya	5 Kg	5.000
	Bombay	5 Kg	15.000
	Merica P	1 Kg	15.000

Outlets : Rose Rest
Date	Items	Qty	Price
01-Sep	Lamb R	3 Kg	110.000
	Oxtail	10 Kg	50.000
	Veal Loin	3 Kg	70.000
	Papaya	3 Kg	5.000
	Bombay	3 Kg	15.000

Fruit Basket
Date	Items	Qty	Price
01-Sep	Tangerine	6 Kg	15.000
	Apple Imp	2 Kg	18.000
	Salak	5 Kg	8.000
	Star Fr	5 Kg	9.000
	Sawo	5 Kg	8.000

Employee Relation
Date	Items	Qty	Price
01-Sep	Apple Red	5 Kg	22.000
	Papaya	5 Kg	5.000
			Bab 4 hal 44

Outlets : L A Rest
Date	Items	Qty	Price
02-Sep	Sugar W	5 Kg	7.000
	Rice S	25 Kg	7.000

Fruit Basket
Date	Items	Qty	Price
02-Sep	Tangerine	8 Kg	15.000
	Apple Imp	5 Kg	18.000
	Salak	5 Kg	10.000
	Star Fr	6 Kg	9.000
	Sawo	7 Kg	8.000

Outlets : Rose Rest
Date	Items	Qty	Price
02-Sep	Asparagus	16	18.000
	Mie kiml	2	8.000
	Rice S	5	7.000

Fruit Basket
Date	Items	Qty	Price
03-Sep	Tangerine	8 Kg	15.000
	Apple Imp	6 Kg	22.000
	Salak	5 Kg	10.000
	Star Fr	5 Kg	9.000
	Sawo	2 Kg	8.000

Outlets : L A Rest			Bab 4.hal 45
Date	Items	Qty	Price
03-Sep	Coffee A	2	10.000
	Sugar W	5	7.000

Make the Food Inventory Control Record

and Closing Inventory for Month of Sept,01-03'2007

Bab 4.hal 46

4.3. Grand Hotel Suma Inter setiap akhir bulan melakukan Inventory untuk mendata biaya yang diperlukan
dalam Operation Department Food & Beverage , berapa Saldo Akhir/Ending Inventory yang masih ada
dalam persedian akhir bulan .Data 2 tersebut antara lain sebagai berikut.
Opening Inventory/Beginning Inv
per December 01-2006
	Description	Qty	Unit	Price	Amount
1-Dec	Fruit Cocktail	24	Can	14000
	Leche Can	24	Can	16000
	Miwon	10	Pack	15000
	Coffee Arabic	30	Pack	30000
	Corn Style	48	Can	15000
	Tea Sariwangi	10	Bag	25000
	Bay Leave	5	Btl	5000
	Spaghetti B	20	Pack	6000
	Salad Oil	5	Tin	35000
	Sugar White	3	Bag	50000
	Rice S	5	Bag	60000
	Asparagus	24	Can	15000
	Mie Kimling	20	Pack	8000
	Salt Cooking	10	Pack	2000
	Bimoli Oil	5	Tin	25000
	Peanut Bar	10	Pack	1500
	Flour Cakra	5	Bag	25000
	Flour Kunci	5	Bag	20000
	Sugar Sachet	10	Bag	15000
	Chocalate Block	5	Pack	30000
Purchase					Purchase
Date	Item	Qty	Price		Date	Item	Qty	Price
2-Dec	Coffee Arabic	10	33000		10-Dec	Asparagus	24	18000
3-Dec	Tea Sariwangi	10	26000			Fruit Cockt	10	15000
	Spaghetti B	10	8000			Leche Can	10	17000
5-Dec	Asparagus	24	16000		20-Dec	Asparagus	48	17000
	Salt Cooking	10	3000			Rice S	20	55000
	Flour Cakra	5	27000			Mie Kimling	10	9000
	Salad Oil	5	36000

Issuing / Requisition				Issuing. / Requisition
Date		Item	Qty	Price	Date Item		Qty
7-Dec	Corn Style	12			2-Dec	Asparagus	10
	Asparagus	12				Tea Swg	5
	Sugar Sachet	5				Spaghetti B	5
								Bab 4 hal 47
11-Dec	Asparagus	12			3-Dec	Coffee A	10
	Fruit Cocktail	10			4-Dec	Tea Swg	5
	Lechee Can	5				Spaghetti B	5
22-Dec	Asparagus	12			6-Dec	Asparagus	Bab 12
	Rice Super	10				Flour C	5
	Mie Kimling	5				Salad Oil	5
26-Dec	Coffee A	10				Salt Cook	5
	Asparagus	12			24-Dec	Asparagus	12
						Coffee A	5

Buatkan Laporan Recapituliation of Food Closing Inventory
Month of December 31 .2006
Based on Average Price

Bab 4.hal 48

BAB 5

Beverage Controller

Beverage Controller bagian Cost Control yang membidangi pengawasan dalam hal operation beverage ,mengecheck beverage purchase ,posting journal entry ,pengambilan barang di store beverage berdasarkan storeroom issue yang dikeluarkan oleh beverage storekeeper sesuai dengan beverage storeroom requisition yang telah diketahui oleh Bar Manager atau Food & Beverage Manager.Baru barang beverage dapat diberikan kepada bar staff yang mengambil barang yang sudah tanda tangan.Posting ke lajur Bar Book Inventory atau beverage inventory control record setiap barang beverage diisue dari beverage store oleh beverage storekeeper.Beverage Control melakukan taking Inventory di beverage store setiap akhir bulan dengan petugas store ,Pada awal bulan dengan petugas bar melakukan pengambilan Closing Inventory di masing-masing Bar Outlets. Mengadakan spot check di Store beverage dan Bar outlets.

Beverage Storekeeper:

mengadakan Inventory Beverage setiap Akhir bulan bersama dengan Beverage Controller

Mengecheck Barang yang diterima dari Receiving sesuai dengan PO dan Beverage List

Barang yang masuk dan barang yang keluar diPosting di Bin Card Every Day

Membuat Beverage List setiap Minggu sesuai dengan Par Stock yang ditentukan untuk setiap Items .

Membuat laporan Slow moving Item dan Barang yang spoilage /rusak

Bab 5.hal 49

5.1. Beverage Storeroom Requisition

Pengambilan barang di beverage storeroom harus mengunakan form beverage storeroom requisition yang dibuat oleh bar staff dan diketahui oleh Bar Manager atau atas persetujuan Food & Beverage Manager,baru barang dapat diisue oleh beverage storekeeper sesuai dengan yang tertera di Form Beverage Storeroom Requisition ,dengan kata sandi “ NO REQUEST NO ISSUE “

Beverage Store and Issuing :

Process Beverage Issue

Bar staff

Bev Req

Bev Store

Bev Req

To bev controller

Requested sign by bar supervisor

Received sign by bar Staff

Sign by F & B Manager

Issue sign bt Bev Storekeeper

Up date Bin Card

Beverage Storeroom Requisition Form sign by : F & B Manager

Requested Sign by Bar Super , Filled Sign by Beverage Storekeeper, Received Sign by Bar Staff .

Beverage Storeroom Requisition Form Distributed :

Original To Beverage Contoller.

Copy 1 To Bar Outlets

Copy 2 File by Beverage Storeroom

Bab 5.hal 50

Tabel 5.1.

CONTOH : BEVERAGE ISSUE

BEVERAGE STOREROOM REQUISITION

DEPARTMENT :---------------- NO:0001

Date	Description	Qty	Unit	Price	Amount
01/05	Coca Cola	3	Crate	25.000	75.000
	L. Beer	2	Crate	100.000	200.000
	Red Label	1	Btl	165.000	165.000
	Smirnoff Vk	1	Btl	200.000	200.000






	Total				640.000

Requested by:................... Filled by:................

Dept Head by:.................. Received by:..........

Distributed :

Original to Cost Control Depart

Copy 1 to Bar Outlets

Copy 2 File by Storekeeper

Bab 5.hal 51

5.2. Beverage Inventory Control Record.

Beverage Control membuat journal entry ke Bar Book Inventory setiap pengambilan barang/beverage issue di – beverage store atau barang keluar dicatat di beverage inventory control record.

Beverage Storekeeper akan memasukkan data ke bin card berdasarkan beverage issue barang telah keluar atau out dan barang in apabila menerima dari receiving berdasarkan beverage purchases/invoice,diposting di bin card.

Beverage Storeroom terdiri beberapa jenis item

- Whiskey

- Vodka

- Gin

- Aperitif

- Liqueur

- Cognac

- Wine

- Beer & Soft Drink

Whiskey item

Red label

Black label

Jack daniel

J & B Rare

Vodka item

Smirnoff

Bacardi Light

Bab 5 hal 52

Gin item

Gordon gin

Aperitif item

Martini dry

Martini rosso

Campari bitter

Liqueur item

Bennedient dom

Kahlua coffee

Creme de menthe white

Creme de banana

Crene de Cacoa Brown

Tia Maria

Peter Herring

Grand Manier

Cognac/Brandy

Hennessy VSOP

Hennessy X O

Remy Martin

Bab 5 hal 53

Wine item

Red Wine

White Wine

Rose Wine

Rose & White Wine simpan diserving dalam Freezer

Soft drink & Beer

Beverage Standard

Whiskey 1.25 oz per jig

Gin 1.25 oz per jig

Vodka 1.25 oz per jig

Tequilla 1.25 oz per jig

Aperitif 2. oz per jig

Liqueur 1. oz per jig

Cognac 1. oz per jig

Wine 5-6. oz per slot

5.3. FBC-3 Recipe beverage standard form

Setiap pembuatan beverage berdasarkan formula standar beverage sesuai dengan ingredient yang sudah dibakukan

Misal:

Red label ditentukan di recipe 0.5 oz

Black label 0.5 oz

Bacardi light 1.5 oz

Bab 5 hal 54

Tabel 5.3.

Contoh:

Recipe Beverage Standard Form

Recipe : x-file Outlet:

No Person : Date :

No	Description	Qty	Unit	Price	Amount
1	Gin	0.75	Oz	4.231	3.172
2	Vodka	0.75	Oz	3.686	2.764
3	Barcardi L	0.75	Oz	4.359	3.269
4	Remy Martin	0.75	Oz	11.875	8.905
5	Apricot Br	0.75	Oz	4.968	3.726
6	CDM White	0.75	Oz	4.969	3.720
	Sub Total				25.565
	P/M	10	%		2.556
	Cost of sold				28.121
	Selling Price				70.000
	Cost percentage				40 %

Recipe merupakan label untuk menentukan selling price dalan menjaga standard naik-turunnya beverage cost.Bar manager akan memgubah harga jual bila ada kenaikan harga atas recosting recipe yang diposting oleh cost control.

Bab 5 hal 55

5.4. FBC-4 INTER BAR TRANSFER

Bar transfer salah satu transaksi antar bar outlet dengan bar lain atau kitchen untuk memenuhi kekurangan item salah satu bar dengan mengunakan inter bar transfer .

Original to beverage controller / cost control department

Copy 1 bar concerned

Copy 2 bar outlet

Inter bar transfer sign by F & B Manager

Tabel 5.4.

Inter Bar Transfer

OUTLET : TO BAR OUTLET/KITCHEN

Date	Items	Qty	Unit	Price	Amount	Remark






			Total

Bar Outlet F&B Manager

( ) ( )

Bab 5 hal 56

5.5. FBC – 5 STOREROOM BEVERAGE INVENTORY

Data stock on hand yang ada di beverage store pada akhir bulan ini yang dicatat di storeroom beverage inventory untuk perhitungan closing inventory,beverage issue, beverage purchases ,gross beverage cost of consumed.Beverage Controller dapat menyiapkan hasil penjualan beverage akhir bulan ini dengan adanya inventory taking di beverage store.

Tabel 5.5.

FORM STOREROOM BEVERAGE INVRNTORY

CLOSING BEVERAGE INVENTORY REPORT

MONTH OF ;............................................. CLOSING

Date	Description	Qty	Unit	Price	Amount






				Total

FBC

Bab 5 hal 57

5.6. Beverage Cost And Revenue Report

Beverage Cost.biaya hasil penjualan actual minuman setelah /less credit to beverage cost sold .net cost of beverage sold.

Revenue hasil penjualan actual minuman setelah dikurangi /less to credit of sale,officer checks,entertaintment checks.Hasil laporan pendapatan restuarant dan biaya pengeluaran pada bulan ini dibuat oleh cost control untuk laporan bulanan dengan tembusan ke Department Food & Beverage , Kitchen Department,Accounting Department ,General Manager

Beverage Cost

Open invenrory

Added Purchases

Less Closing inventory

Less to credit

Net cost of Beverage sold

Beverage Revenue

Less Entertaintment check

Less Officer check/house use

Net Beverage Sales

Bab 5 hal 58

Tabel 5.6.

Beverage Cost and Sales Report

Month of_______________________________________

	Cost	Revenue	Cost %
Bar 1	50.000	200.000

Bar 2	40.000	150.000

Bar 3	30.000	100.000

Bar 4	20.000	80.000

Total	140.000	530.000

Cost of Sold x 100 % = ____________%

Sales

Bab 5 hal 59

5.7. Storeroom Inventory Variance Report

Perhitungan tiap2 item sisa barang persediaan beverage yang direcap dalam laporan closing inventory beverage storeroom periode bulan ini,yang akan melengkapi laporan dalan beverage cost .

Tabel 5.7 FBC – 7 Storeroom Inventory VarianceReport

Beverage Evaluation Report.

Month of _________________________ Storeroom

No	Description	Qty	Unit	Price	Variance













			Total Inv

FBC

Bab 5 hal 60

Beverage Evaluation Report

Month of ______________________________ Bar Outlets

No	Description	Qty	Unit	Price	Variance


















			Total Inv

FBC

Hasil laporan beverage closing inventory di masing-masing bar periode bulan ini,setelah beverage controller melakukan taking inventory dengan supervisor /bar manager.

Bab 5 hal 61

5.8. Beverage Inventory Turn Over Report

Beverage Turn Over Report perbandingan beverage consumed dengan dibagi dua dari total opening plus total closing inventory beverage.

Tabel 5.8. FBC – 8 Beverage Inventory Turn Over Report

Form Turn Over Inventory

Beverage Inventory Turn Over Report

Month of ___________________________________________

Amount

Opening Storeroom Inventory :__________

Plus Closing Storeroom Inventory :__________

Total Storeroom Inventory :__________

Average Monthly Storeroom Inventory :__________

Total Storeroom Issues :__________

Rate of Inventory Turnover

This Month :__________

Par Turnover :__________

Last Month :__________

This Month Last Year :__________

FBC

Bab 5 hal 62

5.9. FBC – 9 Reconciliation of Beverage Cost

Laporan akhir bulan beverage cost yang dibuat oleh Food & Beverage Controller setelah hasil semua transaksi beverage diproses selama periode bulan ini ,antara lain total beverage purchases,plus Storeroom,bar outlet plus food to bar .less closing inventory,less credit to cost , manager apartment,beverage to food ,entertaintment,wine basket,employee relation,employee meal,officer check,net of beverage cost sold.

Beverage cost hasil final dari transaksi penjualan minuman di bar outlets selama operation berjalan dibandingkan dengan beverage cost of sold menghasilkan beverage cost actual percentage................%.

Beverage cost of consumed X 100 % = Beverage Cost

Beverage revenue

Mengadakan Inventory Beverage setiap Akhir bulan bersama dengan Beverage Controller

Mengecheck Barang yang diterima dari Receiving sesuai dengan PO dan Beverage List

Barang yang masuk dan barang yang keluar Bin Cardnya di up date setiap hari.

Membuat Beverage List setiap Minggu sesuai dengan Par Stock yang ditentukan untuk setiap Items .

Membuat laporan Slow moving Item dan Barang yang spoilage /rusak.

Beverage Controller mengadakan spot check distoreroom dan bar outlets.

Bab 5 hal 63

Tabel 5.9.

Contoh : Monthly Beverage Cost Rreport

Reconciliation of Beverage Cost

Month of __________________________________

Opening Inventory

Storeroom :_______________

Bar Outlet :_______________

Sub Total :_______________

Plus: Bev Purchase :_______________

Food to Bar :_______________

Sub Total :_______________

Less

Closing Inventory

Storeroom :_______________

Bar Outlet :_______________

Sub Total :_______________

Gross Cost of Bev Available :_______________

Less Credit to Cost

Manager Apartment :..............................

Promotion/Entertaintment :..............................

Beverage to Food :..............................

Wine Basket :..............................

Miscelleneous :..............................

Employee Relation :..............................

Sub total Credit to Cost :..............................

Less

Employee Meal :..............................

Office Check :..............................

Actual Cost of Bev Sold :..............................

Actual Beverage Revenue :..............................

Percentage of Beverage Cost :..............................%

FBC 30

Bab 5 hal 64

5.10. Latihan soal

5.1.

Make the Recapitulation of Closing Inventory for Beverage month of May 2006

Based on Average Price

Opening Inventory

Purchase

Date

Qty

Item

Price

Amount

Date

Qty

Item

Price

01-Mei

Gordon Gin

150.000

02-Mei

Gordon Gin

160.000

Smirnoff

160.000

02-Mei

Smirnoff

165.000

05-Mei

Gordon Gin

163.000

Bacardi Light

140.000

04-Mei

Smirnoff

168.000

Chives Regal

500.000

05-Mei

Chives Regal

560.000

Black Label

600.000

07-Mei

Black Label

630.000

Peter Herring

300.000

09-Mei

Peter Herring

350.000

Campari Bitter

200.000

14-Mei

Campari Bitter

240.000

20-Mei

Gordon Gin

155.000

22-Mei

Smirnoff

150.000

Hennessy VSOP

800.000

27-Mei

Hennessy VSOP

750.000

Total

Issue

Date

Qty

Item

Price

02-Mei

Gordon Gin

03-Mei

Smirnoff

07-Mei

Gordon Gin

10-Mei

Gordon Gin

12-Mei

Smirnoff

Bab 5 hal 65

12-Mei

Chives Regal

15-Mei

Chives Regal

16-Mei

Black Label

16-Mei

Peter Herring

18-Mei

Gordon Gin

18-Mei

Campari Bitter

22-Mei

Gordon Gin

25-Mei

Smirnoff

31-Mei

Hennessy VSOP

31-Mei

Peter Herring

Beginning Inventory

Purchase

On Hand

Issue

Closing

Bab 5 hal 66

5.2

Make the Recapitulation for beverage Cost and closing inventory.

As such:

Opening Inventory

Date 01/06 Qty Items Cost Amount

12 Jack D 200.000

12 Red L 150.000

10 Black L 250.000

10 Gordon 200.000

10 Vodka 200.000

10 Tia Maria 300.000

12 Remy 400.000

Purchases

03/06 12 Jack D 200.000

12 Red L 150.000

04/06 12 Black L 250.000

10 Vodka 200.000

07/06 10 Gordon 200.000

10/06 10 Tia Maria 300.000

20/06 10 Remy 400.000

Issuing

04/06 15 Jack D ……….

05/06 8 Red L ……….

06/06 5 Black L ……….

07/06 5 Vodka ……….

15/06 10 Tia Maria ……….

29/06 10 Remy ……….

Date 4/06 issuing two bottles for Manager Apartment

Date 15/06 issuing four bottles for Entertainment room

The total beverage revenue is 48.000.000

Bab 5 hal 67

5.3

Make Ending beverage inventory like this

Beginning inventories

Items Qty Price Amount

Chardonnay 8 250.000

Mateusz Rose 5 300.000

De Anjou 5 150.000

Rose Wine 4 500.000

Red Wine 2 400.000

White Wine 5 200.000

Champagne 3 500.000

Purchases

Chardonnay 3 250.000

Mateusz Rose 2 300.000

De Anjou 3 150.000

Rose Wine 2 500.000

Red Wine 1 400.000

White Wine 5 200.000

Champagne 3 500.000

Issuing

Chardonnay 1 250.000

Mateusz Rose 2 300.000

De Anjou 2 150.000

Rose Wine 1 500.000

Red Wine 1 400.000

White Wine 5 200.000

Champagne 3 500.000

Bab 5 hal 68

5.4

Make the Recapitulation of Ending Inventory for Beverage month of December 2008
Based on Average Price and Reconciliation of Beverage Cost month of December 2008
Opening / Beginning Inventory
Date	Qty	Item	Price Amount
01-Des	12	Red Label	110.000

	12	Gordon Gin	105.000

	12	Smirnoff	105.000

	8	Chives Regal	300.000
	3	Black Label	300.000
	2	Myers Rum	105.000

	4	Campari Bitter	130.000


	2	Hennessy VSOP	400.000

Purchase
Date	Qty	Item	Price
02-Des	3	Red Label	110.000

02-Des	2	Gordon Gin	115.000
04-Des	6	Red Label	115.000
03-Des	2	Smirnoff	110.000

04-Des	2	Chives Regal	Bab 5 hal 69 280.000
06-Des	3	Black Label	300.000
06-Des	2	Myers Rum	110.000
07-Des	6	Red label	115.000
07-Des	3	Campari Bitter	150.000
07-Des	2	Gordon Gin	115.000
08-Des	2	Smirnoff	110.000
08-Des	2	Hennessy VSOP	350.000

	Order/Requisition/Issue
Date	Qty	Item	Price
02-Des	4	Red Label
03-Des	6	Gordon Gin
05-Des	3	Red Label
05-Des	4	Gordon Gin
06-Des	6	Smirnoff
07-Des	3	Chives Regal
07-Des	2	Chives Regal
07-Des	2	Black Label
07-Des	2	Myers Rum
07-Des	2	Red Label
07-Des	2	Campari Bitter
08-Des	2	Red Label
08-Des	2	Smirnoff
09-Des	2	Hennessy VSOP
10-Des	4	Gordon Gin

Bab 5 hal 70

Bar Outlet Opening	2.500.000
Beverage Revenue	28.000.000
Manager Apartment	50.000
Employee Relation	100.000
Entertainment	600.000

Bar Outlet Closing		2.000.000
Food to bar		300.000
Beverage	for Cooking	200.000
Promotion		350.000
Spoilage		50.000

Beginning Inventory Purchases On hand Issue Ending Inventory.

Bab 5 hal 71

5.5

Make the Cost percentage per Outlets such as:
Outlet Revenue:	Amount	Direct Purchase
Sarkies Rest	3.000.000	Indigo Rest	300.000
Indigo Rest	2.500.000	Kecapi Lounge	200.000
Tavern Rest	4.000.000	Banquet	5.000.000
Bima Rest	1.500.000	Sarkies Rest	500.000
Kecapi Lounge	1.000.000	Tavern Rest	1.500.000
Hugo's Rest	5.000.000
Banquet	25.000.000
Total Rev

Food Storeroom Requisition		Kitchen Transfer
Indigo Rest	700.000	Banquet to Sarkies	500.000
Kecapi Lounge	100.000	Banquet to Hugo’s	300.000
Banquet	6.000.000	Tavern to Sarkies	200.000
Sarkies Rest	700.000	Banquet to Bima	50.000
Hugo's Rest	2.600.000	Hugo's to Kecapi L	50.000
Bima Rest	650.000
Tavern Rest	500.000

Maked the Reconciliation Food Cost Report ....................................................................%

Outlets Revenue Purchase Request Transfer Cost %

Sarkies

Indigo

Tavern B

Bima

Kecapi L

Hugo’s R

Bab 5 hal 72

5.6

Recipe : Lobster

Outlet : Hugo's Restaurant

Meal Period : December 2007

Qty

Description

Price

Total Cost

450Gr

Lobster

200.000

per kg

300Gr

Sawi Daging

8.000

per kg

6 Gr

Salt

2.500

per kg

8 Gr

Miwon

30.000

per kg

6 Gr

Sugar

6.000

per kg

10 Gr

Shallot

10.000

per kg

6 Gr

Chicken

28.000

per kg

10 Gr

Taissi

18.000

per kg

Total

Plus - Minus

15%

Total Cost

Berapa Selling Price ,,,,,,,,,,,,,,,,,,,,,,,,,,,, bila Cost 38,7 %

Bab 5 hal 73

Recipe No : 001
Recipe for : Fried Noodle W/ Shrimp

Qty		Price per KG	Cost

150	Gr	35.000
70	Gr	7.000
1	Kg	4.000
4	Gr	18.000
10	Gr	7.000
20	Gr	14.000
50	Gr	1.500
5	Gr	2.500
5	Gr	3.500
10	Gr	6.000
10	Gr	4.000
200	Gr	5.000

	Plus /Minus		15%

	Bila Cost 36,6 % Berapa Selling Price

Recipe No : 002				Bab 5 hal 74
Recipe for : Fried Rice W / Ikan Asin

Qty		Price per KG	Cost
100	Gr	50.000
200	Gr	7.000
80	Gr	6.000
30	Gr	5.000
10	Gr	2.000
15	Gr	18.000

	Plus/Minus		15%

	Selling Price			25.000
	Cost percentage …………………%

Recipr for : Gurami Fish
Qty		Price per KG	Cost
250	Gr	25.000
100	Gr	8.000
15	Gr	1.100
8	Gr	6.000
7	Gr	18.000
6	Gr	5.000
5	Gr	6.000

	Plus/Minus		15%
	Berapa Selling Price bila Cost 37,6 %

Bab 5 hal 75

5.7	Food Requisition for Chinese Rest
1	Depart : Chinese Rest				Date	15/11 2007
	Qty		Price per kg		Amount
	4	Kg	150.000
	4	Kg	15.000
	16	Kg	90.000
	5	Kg	25.000
	7	Kg	16.000
	11	Kg	5.000
	6	Kg	18.000
	3	Kg	25.000
	2	Kg	22.000

		Revenue Chinese Rest				6.700.000
	Food Requisition			Date	15/11 2007
2	Depart : Larasati Rest
	Qty		Price per kg		Amount
	6	Kg	4.500
	12	Kg	16.000
	5	Kg	6.000
	5	Kg	4.000
	6	Kg	90.000
	9	Kg	7.000
	30	Kg	5.000
	15	Kg	8.000

		Revenue Larasati Rest				3.050.000

3	Food Requisition					Bab 5 hal 76
	Depart Dining Room			Date	15/11 2007
	Qty		Price per kg		Amount
	15	Kg	6.000
	20	KG	10.000
	8	Kg	45.000
	25	Kg	6.000
	8	Kg	135.000

		Revenue Dining R				5.250.000

	Make Daily Food Revenue And Cost Report Date 15/11 2007
	Total Food Revenue & Food Cost Percentage

Outlets Revenue Cost Food Cost %

Bab 5 hal 77

5.8 Food requisition
Outlet : Dining Room Rest
Date	Items	Qty	Price	Amount
01-Jan	Tenderloin	10	80.000	0
	Sirloin	5	70.000	0
	White Cabbage	3	3.000	0
	Tomatoes	3	6.000	0
	Garlic	3	8.000	0
	Onion B	2	10.000	0

Outlet : Surabaya Rest
Date	Items		Price
01-Jan	Tenderloin	5	80.000	0
	Sirloin	5	70.000	0
	White Cabbage	5	3.000	0
	Tomatoes	6	6.000	0
	Garlic	3	8.000	0

Purchase
Date	Items		Price
01-Jan	Asparagus	24	16.000	0
	Coffee A	5	8.000	0
	Mie kiml	10	8.000	Bab 5 hal 78 0
	Sugar W	20	7.000	0
	Rice S	100	6.000	0

Mgr Apartment
Date	Items		Price
01-Jan	Milk Fresh	3	13.000	0
	Choc Milk	2	10.000	0

Food Requisition
Outlet : Surabaya Rest
Date	Items		Price
02-Jan	Tenderloin Local	5	27.000	0
	Sirloin Local	9	30.000	0

Purchase
Date	Items		Price
02-Jan	Asparagus	24	16.000	0
	Coffee A	10	8.000	0
	Mie kimling	5	8.000	0
	Sugar W	20	7.000	0
	Rice S	50	6.000	0

Kitchen Staff				Bab 5 hal 79
Date	Items		Price
02-Jan	Rice S	10	6.000	0
	Sugar W	5	7.000	0
	Chicken B	10	15.000	0

Outlets : Bima Rest
Date	Items	Qty	Price
01-Jan	Lamb R	2 kg	90.000
	Oxtail	20 Kg	35.000
	Veal Loin	5 Kg	60.000
	Papaya	5 Kg	2.000
	Bombay	5 Kg	10.000
	Merica P	1 Kg	9.000

Outlets : Arjuna Rest
Date	Items	Qty	Price
01-Jan	Lamb R	3 Kg	90.000
	Oxtail	10 Kg	35.000
	Veal Loin	3 Kg	60.000
	Papaya	3 Kg	2.000
	Bombay	3 Kg	10.000

Fruit Basket
Date	Items	Qty	Price
01-Jan	Tangerine	5 Kg	12.000
	Apple Imp	3 Kg	18.000
	Salak	10 Kg	8.000
	Star Fr	5 Kg	9.000
	Sawo	5 Kg	8.000
			Bab 5 hal 80
Employee Relation
Date	Items	Qty	Price
01-Jan	Apple Red	5 Kg	18.000
	Papaya	5 Kg	6.000


Outlets : Bima Rest
Date	Items	Qty	Price
02-Jan	Sugar W	5 Kg	8.000
	Rice S	50 Kg	2.000

Fruit Basket
Date	Items	Qty	Price
02-Jan	Tangerine	8 Kg	12.000
	Apple Imp	5 Kg	18.000
	Salak	5 Kg	10.000
	Star Fr	6 Kg	9.000
	Sawo	7 Kg	8.000

Amount

Purchase
Date	Items		Price
03-Jan	Asparagus	36	16.000	0
	Coffee A	5	8.000	0
	Mie kiml	5	8.000	0
	Sugar W	40	7.000	0
	Rice S	100	6.000	0

Kitchen Staff				Bab 5 hal 81
Date	Items		Price
03-Jan	Rice S	10	6.000	0
	Sugar W	5	7.000	0
	Chicken B	15	15.000	0

Fruit Basket
Date	Items	Qty	Price
03-Jan	Tangerine	10 Kg	12.000
	Apple Imp	8 Kg	18.000
	Salak	6 Kg	10.000
	Star Fr	4 Kg	9.000
	Sawo	3 Kg	8.000

Laporan Food Inventory Control Record and Closing Inventory
Revenue All Outlets 45.000.000
Reconciliation of Food Cost Report		Food Cost = …………..%
Month of January 31 . 2007

Bab 5 hal 82

5.9.Opening / Beginning Inventory
Date	Qty	Item	Price	Amount
01-Des	10	Red Burgundy	115.000	1.150.000
	10	Beefeater Gin	90.000	900.000
	9	Chardonnay	100.000	900.000
	12	Grand Marnier	120.000	1.440.000
	7	Remy Martin	300.000	2.100.000
	5	Cuvee Blanc	120.000	600.000
	8	Rose Wine	75.000	600.000
	6	Peter Herring	100.000	600.000
	7	White Burgundy	100.000	700.000
	10	Apricot Brandy	80.000	800.000

		Total		9.790.000
	Order/Beverage Requisition
Date	Qty	Item	Price
02-Des	3	Red Burgundy	115.000	345.000
04-Des	4	Chardonnay	105.000	420.000
05-Des	4	Cuvee Blanc	120.000	480.000
08-Des	2	Beefeater Gin	96.667	193.333
09-Des	8	Grand Marnier	125.000	1.000.000
16-Des	5	Red Burgundy	117.222	586.110
17-Des	5	Cuvee Blanc	120.000	600.000
	2	Beefeater Gin	96.667	193.333
	5	Grand Marnier	125.000	625.000
20-Des	5	White Burgundy	100.000	500.000
25-Des	2	Peter Herring	100.000	200.000
27-Des	8	Apricot Brandy	80.000	640.000
29-Des	2	Red Burgundy	118.413	236.826
31-Des	4	Rose Wine	75.000	300.000
				Bab 5 hal 83
		Total		6.319.603
		Purchase
Date	Qty	Item	Price	Amount
02-Des	5	Beefeater Gin	110.000	550.000
03-Des	3	Chardonnay	120.000	360.000
05-Des	6	Grand Marnier	135.000	810.000
10-Des	3	Remy Martin	330.000	990.000
15-Des	2	Red Burgundy	125.000	250.000
17-Des	5	Cuvee Blanc	120.000	600.000
18-Des	2	Beefeater Gin	100.000	200.000
20-Des	3	Grand Marnier	130.000	390.000
21-Des	2	White Burgundy	110.000	220.000
28-Des	3	Red Burgundy	120.000	360.000
30-Des	3	Cuvee Blanc	125.000	375.000
				5.105.000
Closing
Date	Qty	Item	Price	Amount
02-Dec	7	Red Burgundy	115000	805.000
03-Dec	15	Beefeater Gin	96.666,7	1.450.000
04-Dec	8	Chardonnay	105000	840.000
05-Dec	18	Grand Marnier	125000	2.250.000
	1	Cuvee Blanc	120000	120.000
08-Dec	13	Beefeater Gin	96666,7	1.256.667
09-Dec	10	Grand Marnier	125000	Bab 5 hal 84 1.250.000
10-Dec	10	Remy martin	309000	3.090.000
15-Dec	9	Red Burgundy	117.222,22	1.055.000
16-Dec	4	Red Burgundy	117222	468.888
17-Dec	6	Cuvee Blanc	120000	720.000
	11	Beefeater Gin	96.666,7	1.063.334
18-Dec	1	Cuvee Blanc	120000	120.000
	13	Beefeater Gin	97.179,50	1.263.333,5
	5	Grand Marnier	125000	625000
20-Dec	8	Grand Marnier	126.875	1.015.000
	2	White Burgundy	100.000	200.000
21-Dec	4	White Burgundy	105000	420.000
25-Dec	4	Peter Herring	100000	400000
27-Dec	2	Apricot Brandy	80000	160.000
28-Dec	7	Red Burgundy	118.412,57	828887,99
29-Dec	5	Red Burgundy	118412,6	592.063
30-Dec	4	Cuvee Blanc	123750	495000
31-Dec	4	Rose Wine	75.000	300.000


		Total Closing		592065

Bab 5 hal 85

Beginning Inventory

Bar Outlet Opening		3.500.000
Beverage Revenue		20.000.000
Manager Apartment		75.000
Employee Relation		150.000
Entertainment		800.000

Bar Outlet Closing		3.000.000
Food to bar		500.000
Beverage	for Cooking	300.000
Promotion		250.000
Spoilage		100.000

Make the Recapitulation of Ending Inventory for Beverage month of December 2007

Based on Average Price and Reconciliation of Beverage Cost month of December 07

Bab 5 hal 86

Reconciliation of Beverage Cost Report month of December 2007
	Open Inv
	Storeroom	9.790.000
	Bar Outlet	3.500.000
	Sub Total	13.290.000
Add	Beverage Purchase	5.105.000
	Food to Bar	500.000
	Total on Hand	18.895.000
	Closing Inv
	Storeroom	8.575.396
	Bar Outlet	3.000.000
	Sub Total	11.575.396
	Gross Cost Cons	7.319.604
Credit to Cost Available
	Mgr Apartment
	Employee Relation	150.000
	Entertainment	800.000
	Promotion	250.000
	Spoilage	100.000
	Bev for Cooking	300.000
Total Credit to Bev Cost		1.600.000
Net Bev Cost of Sold		5.719.604
Bev Revenue		20.000.000
Actual Beverage Cost		28,60%

Bab 5 hal 87

5.10.

Closing Inventory based on average price for December 2008

Opening Inventories

Dec 01 Qty Items Price Amount

12 Red Label 125.000 1.500.000

10 Black Label 200.000 2.000.000

10 Smirnoff 150.000 1.500.000

10 Gordon Gin 125.000 1.250.000

10 Peter Herring 300.000 3.000.000

Total 9.250.000

Purchases

Dec 02 10 RED Label 150.000 1.500.000

5 Black Label 220.000 1.100.000

Dec 03 5 Smirnoff 160.000 800.000

5 Gordon Gin 130.000 650.000

Dec 05 5 Peter Herring 320.000 1.600.000

Total 5.850.000

Issuing

Dec 03 5 RED Label 136.364 681.818

Dec 05 6 Black Label 206.667 1.240.000

Dec 07 5 Smirnoff 153.333 766.667

Dec 08 4 Gordon Gin 126.667 506.667

Dec 10 7 Peter Herring 306.667 2.146.667

Total 5.341.818

Closing Inventories

Dec 31 ... RED Label ............ ...............

... Black Label ............ ...............

... Smirnoff ............ ...............

... Gordon Gin ............ ...............

... Peter Herring ............ ...............

Bab 5 hal 88

Balai Pustaka :

Raymonds Sechmidgall Ph D., CPA,James W,Damitio Ph.D,CMA,

Hospitality Industry Financial Accounting Second Edition.

Educational Institute American Hotel Motel Association

Reference

Harro,Hyatt Bumi Surabaya.Food & Beverage Control ,Year 1980

Hyatt International Manual Food & Beverage Control.Year 1979

Hyatt Regency Surabaya Manual Cost Auditor, Year 1990

Harro, Manual Cost Control, Year 1997

istan blogger

Saturday, January 15, 2022

DEPARTMENT OF COST CONTROL HOTEL

Membuat Market List, Grocceries List dan Beverage List setiap Minggu

COST CONTROL / COST AUDIT DEPARTMENT

ORGANIZATION CHART COST CONTROL

Membuat Market List, Grocceries List dan Beverage List setiap Minggu

COST CONTROL / COST AUDIT DEPARTMENT

ORGANIZATION CHART COST CONTROL

MEAT – TAG

Membuat Beverage List setiap Minggu sesuai dengan Par Stock yang ditentukan untuk setiap Items .

Membuat Beverage List setiap Minggu sesuai dengan Par Stock yang ditentukan untuk setiap Items .

No comments:

Post a Comment

cost control department by harro

HOTEL ACCOUNTING MANAGEMENT

Report Abuse

Labels