Cost Control Function in Operational Cost Efficiency at Squid Restaurant By Grandin Hotel Grand Dafam Ancol Jakarta
Keywords:
Cost Control, Efficiency, Operational CostsAbstract
The Cost Control function focuses on analyzing and evaluating all costs to avoid possible deviations in operational activities. This study aims to find out the efforts, obstacles and solutions in the function of a Cost Control in operational cost efficiency, as well as to find out the causes of the difference in actual costs and standard costs. The data collection technique in this study uses observation, interview, and documentation techniques. The results of this study show that: 1) food cost control at the Grand Dafam Ancol Jakarta Hotel is not efficient because there is a difference between the actual food cost and the standard food cost, 2) the adverse difference is caused by the lack of monitoring in making food menus in accordance with the recipe standards and also less than optimal in the comparison of vendors during big days when prices rise. With the results obtained in this study, it is hoped that the Grand Dafam Ancol Jakarta Hotel will be an input into operational cost efficiency.
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