Analysis of Food Cost Control during the Covid-19 Pandemic

Abstract

Purpose: The purpose of this research is to determine control of the cost of food (food cost) at a 4-star hotel in Seminyak, Bali, and to identify the causes of differences the percentage of food cost between the actual cost and the standard cost during the Covid-19 pandemic.
 Research methods: This research used two methods of data analysis. Quantitative method is by calculating the percentage of standard cost and actual cost and then compare them. Qualitative descriptive method is by providing reviews or interpretations of data and information obtained and then comparing them with theories of inventory management including: procedures for purchasing, receiving, storing, and releasing raw materials.
 Results and discussion: The controlling food costs in January 2020 to April 2021 has not been carried out properly in terms of the price of goods, which is very unstable and this is very influential in making costs. The percentage difference between actual food cost and standard food cost at this hotel during that period partially exceeded the standard set by management. This happened because of the conditions from the Covid-19 pandemic which made the sales unstable and food cost control not optimal.
 Implication: Prevention of the difference between actual food costs and standard food costs at the hotel was carried out in several ways, including: checking the condition of raw materials, using food distributors, and controlling the use of raw materials.