Strategi Food Costing dan Pengendalian Expenses dalam Meningkatkan Revenue dan Profitabilitas Departemen Food and Beverage Hotel
DOI:
https://doi.org/10.62007/joumi.v4i3.1051Keywords:
Food and Beverage, Food Costing, Hotel, Operational Expenses, ProfitabilityAbstract
This study aims to analyse the implementation strategies of food costing and operational expense control in maintaining the profitability of the Food and Beverage Department at Harper Hotel Cawang Jakarta. The study employed a qualitative approach using a case study method. Data collection was conducted through in-depth interviews, observations, and documentation involving the F&B Manager, Purchasing, Cost Controller, Accounting staff, Chief Engineering, Chef de Party, and Cook. The findings revealed that the implementation of food costing strategies at Harper Hotel was carried out systematically and integrative through purchasing, forecasting, production control, waste management, menu engineering, and the digitalization of operational systems. These strategies were proven to improve the efficiency of raw material usage, reduce waste, maintain product quality consistency, and support the operational effectiveness of the Food and Beverage Department. In addition, operational expense control was implemented through utility and energy efficiency, labour cost control, purchasing supervision, equipment maintenance, operational forecasting, system digitalization, and interdepartmental coordination. Cost control was not only focused on reducing operational expenses but was also directed toward maintaining service quality, operational safety, and increasing revenue, gross operating profit (GOP), and the sustainability of hotel profitability amid the increasingly competitive hospitality industry.
References
Abdullah, O., Sufi, T., & Kumar, S. (2023). Impact of food and beverage quality and service quality towards customer satisfaction and customer retention, a study of five-star hotels. International Journal of Professional Business Review, 8(5), 1–15. https://doi.org/10.26668/businessreview/2023.v8i5.1994
Buttle, F., Bowie, D., Brookes, M., & Mariussen, A. (2016). Hospitality marketing. Routledge. https://doi.org/10.4324/9781315682549
Cardenas, M., Schivinski, B., & Brennan, L. (2024). Circular practices in the hospitality sector regarding food waste. Journal of Cleaner Production, 472, 143452. https://doi.org/10.1016/j.jclepro.2024.143452
Chaheem, O. H. A., Morsy, M. A. W., Qoura, O., & Zaki, K. M. G. (2021). The impact of yield management on the profitability of food and beverage department in five-star hotels. International Journal of Heritage, Tourism and Hospitality, 15(1), 116–126. https://doi.org/10.21608/ijhth.2021.214102
Chibili, M. N. (2019). Basic management accounting for the hospitality industry (2nd ed.). Noordhoff Uitgevers Groningen. https://doi.org/10.4324/9781003022305
Citaristi, I. (2022). Macroeconomic instability and operational costs in hospitality industry. Tourism Economics, 28(6), 1452–1468.
Dittmer, P. R., & Keefe, J. D. (2009). Principles of food, beverage, and labor cost control (9th ed.). Wiley.
Dopson, L. R., & Hayes, D. K. (2019). Food and beverage cost control. John Wiley & Sons.
Firdaus, Z. Z., & Nurkhun, A. (2025). Food cost variance analysis (case study of Novotel Karawang). Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan, 4, 388–402.
Jones, P., Hillier, D., Comfort, D., Jones, P., & Comfort, D. (2016). Sustainability in the hospitality industry: Some personal reflections on corporate challenges and research agendas. International Journal of Contemporary Hospitality Management, 28(1), 36–67. https://doi.org/10.1108/IJCHM-11-2014-0572
Legrand, W., Manage-, E., Chen, J. S., Design, W., Laeis, G. C. M., & Man-, E. (2023). Hospitality management and sustainability (4th ed.). Routledge, Taylor & Francis Group.
Májková, N., & Večeřová, M. (2025). Food waste in the hospitality and hotel industry. Prace Naukowe Uniwersytetu Ekonomicznego We Wrocławiu, 69(4), 70–78. https://doi.org/10.15611/pn.2025.4.06
Mandelbaum, R., & Grigg, A. (2025). Hotel food and beverage profitability trends. CBRE Hotels Research Report. https://www.cbre.com/insights/articles/hotel-food-and-beverage-a-bright-spot-in-2025
Marulafau, K. I., Palupiningtyas, D., & Maryani, T. (2024). Optimizing food cost management: A case study at Patra Cirebon Hotel & Convention. International Journal of Education and Life Sciences (IJELS), 2(5), 418–435. https://doi.org/10.59890/ijels.v2i5.1825
Mun, S. G., Woo, L., & Paek, S. (2019). How important is F&B operation in the hotel industry? Empirical evidence in the U.S. market. Tourism Management, 75, 156–168. https://doi.org/10.1016/j.tourman.2019.03.010
Muthohar, A., & Listyorini, H. (2025). Strategi menu engineering dalam rangka maksimalisasi profit dan menciptakan kepuasan tamu di @HOM Hotel Kudus by Horizon. COSTING: Journal of Economic, Business and Accounting, 8(3), 2719–2731. https://doi.org/10.31539/costing.v8i3.14948
Nasir, M. E., & Gunawan, I. (2025). Optimizing cost control in the hospitality sector: A comprehensive study of food and beverage management. Daengku: Journal of Humanities and Social Sciences Innovation, 5(1), 1–8. https://doi.org/10.35877/454RI.daengku3233
Natasya, F., & Lukman, H. (2024). Menetapkan harga jual makanan dengan. Jurnal Serina Abdimas, 2(4), 1799–1806. https://doi.org/10.24912/jsa.v2i4.33542
Ninemeier, J. D. (1990). Management of food and beverage operations. Education Institute of the American Hotel & Motel Association (AHLEI).
Okumus, B., Ali, M., & Ma, F. (2018). Food and gastronomy research in tourism and hospitality: A bibliometric analysis. International Journal of Hospitality Management, 73, 64–74. https://doi.org/10.1016/j.ijhm.2018.01.020
Pivac, T., Blesic, I., & Gorica, K. (2026). Hospitality and leisure industry—From customer experience to sustainability practices. In Business, management and economics. https://doi.org/10.5772/intechopen.1007991
Ruiz-Fernandez, A., Bonilla-Priego, M. J., Najera-Sanchez, J.-J., & Pelechano-Barahona, E. (2026). Mapping cost management research in the restaurant industry: A systematic review and research agenda. Tourism and Hospitality Research, 1–19. https://doi.org/10.1177/14673584261439038
Sapitri, N. M. A. C. (2024). The effect of pricing on profitability in the food and beverage department at Discovery Kartika Plaza Hotel: Pengaruh pricing terhadap profitabilitas di Food and Beverage Department di Discovery Kartika Plaza Hotel. Formosa Journal of Applied Sciences (FJAS), 3(10), 4155–4174. https://doi.org/10.55927/fjas.v3i10.11487
Sukarana, M. (2025). Integrating financial management into hotel restaurant operations. Financial Management for Hotel Restaurant Murdiani, 13(6), 5537–5546. https://doi.org/10.37641/jimkes.v13i6.4381
Vukolic, D., Gajic, T., Cabral, O., Veljovic, S., & Knezevic, S. (2026). Revolutionizing the hospitality industry: The impact of AI technologies on efficient food management and reduction of food waste. Journal of Tourism Futures, April, 1–29. https://doi.org/10.1108/JTF-02-2025-0033
Walker, J. R. (2021). Introduction to hospitality management (8th ed.). Pearson.
Widagdo, Y. M. (2025). Optimalisasi pengelolaan unit cost food dan beverage untuk profitabilitas berkelanjutan hotel berbintang di Yogyakarta. Nusantara Hasana Journal, 5(7), 47–58.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Hadhi Septanto, Haniek Listyorini
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
