Optimizing Cost Control in the Hospitality Sector: A Comprehensive Study of Food and Beverage Management
Optimalisasi Pengendalian Biaya di Sektor Perhotelan: Studi Komprehensif Manajemen Makanan dan Minuman
DOI:
https://doi.org/10.35877/454RI.daengku3233Keywords:
Cost Control, Hospitality Industry, Supplier Selection, Food and Beverage ManagementAbstract
This study investigates cost control strategies within the food and beverage sector of Aston Makassar Hotel & Convention Center, addressing the challenges posed by fluctuating raw material prices and supplier reliance. Utilizing a mixed-methods approach, data were collected through surveys of kitchen staff and in-depth interviews with the Executive Chef. The findings reveal significant cost management issues, particularly related to supplier selection and consistency in product quality, which directly affect profitability and customer satisfaction. Notably, events such as weddings led to peaks in expenditures, highlighting the need for strategic planning in resource allocation. The study concludes that effective cost control measures are essential for enhancing operational efficiency and guest experiences. By identifying specific cost drivers and implementing best practices, hotels can better navigate economic uncertainties and maintain competitive advantage in the hospitality industry. Recommendations for improving cost management strategies are presented, aiming to support sustainable growth and customer loyalty
References
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Astawa, I. P., Astawa, I. P. M., & Susyarini, N. P. W. A. (2017). Efficiency In The Purchase Of Food And Beverages In Operation Of Star Hotels In Bali. In IJASTE-International Journal of Applied Sciences in Tourism and Events (Vol. 1, Issue 1).
Awasthi, A., Nain, A., & Roy, A. (2020). A study on cost cutting & control in food & beverage service department. International Journal of Scientific and Technology Research, 9(2).
Baskoro, D. A., & Anggoro, D. A. (2022). The Influence Of Mixed Beverage Product Quality On Customer Satisfaction At D’lounge Aston Makassar Hotel. Jurnal Pendidikan Tata Boga Dan Teknologi, 3(3), 51. https://doi.org/10.24036/jptbt.v3i3.502
Chan, E. S. W., & Hsu, C. H. C. (2016). Environmental management research in hospitality. International Journal of Contemporary Hospitality Management, 28(5). https://doi.org/10.1108/IJCHM-02-2015-0076
Chatterjee, S., Ghatak, A., Nikte, R., Gupta, S., & Kumar, A. (2023). Measuring SERVQUAL dimensions and their importance for customer-satisfaction using online reviews: a text mining approach. Journal of Enterprise Information Management, 36(1). https://doi.org/10.1108/JEIM-06-2021-0252
Chi, C. G. Q., Chua, B. L., Othman, M., & Karim, S. A. (2013). Investigating the Structural Relationships Between Food Image, Food Satisfaction, Culinary Quality, and Behavioral Intentions: The Case of Malaysia. International Journal of Hospitality and Tourism Administration, 14(2). https://doi.org/10.1080/15256480.2013.782215
Chien, L. H., & Chi, S. Y. (2019). Corporate image as a mediator between service quality and customer satisfaction: difference across categorized exhibitors. Heliyon, 5(3). https://doi.org/10.1016/j.heliyon.2019.e01307
Egbunike, P., & Unamma, A. (2017). BUDGETING, BUDGETARY CONTROL AND PERFORMANCE EVALUATION: Evidence from Hospitality Firms in Nigeria. STUDIES AND SCIENTIFIC RESEARCHES. ECONOMICS EDITION, 26. https://doi.org/10.29358/sceco.v0i26.398
Goeliling, A., & Devi, N. N. (2023). Analysis of The Income Statement in The Room Department of The Harper Perintis Makassar Hotel by Aston in 2020-2022. Economics and Business Journal (ECBIS), 2(1). https://doi.org/10.47353/ecbis.v2i1.116
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Jaisinghani, D., Joshi, M., Goyal, J., & Sharma, S. (2023). Persistence of financial efficiency in indian hospitality and tourism industry: a dynamic panel Approach. Quality and Quantity, 57(2). https://doi.org/10.1007/s11135-022-01368-y
Jiang, G. X., Li, Y. Q., Zhang, S. N., & Ruan, W. Q. (2022). How to impress guests: Key factors and strategy configurations for the accommodation memories of homestay guests. Journal of Hospitality and Tourism Management, 50. https://doi.org/10.1016/j.jhtm.2022.02.017
Jokom, R., Widjaja, D. C., Kristanti, M., & Wijaya, S. (2023). Culinary and destination experiences on behavioral intentions: an insight into local Indonesian food. Journal of Foodservice Business Research. https://doi.org/10.1080/15378020.2023.2229574
Karda?-S?oma, L., Fournier, S., Dupont, J. C., Rochaix, L., Birgand, G., Zahar, J. R., Lescure, F. X., Kernéis, S., Durand-Zaleski, I., & Lucet, J. C. (2022). Cost-effectiveness of strategies to control the spread of carbapenemase-producing Enterobacterales in hospitals: a modelling study. Antimicrobial Resistance and Infection Control, 11(1). https://doi.org/10.1186/s13756-022-01149-0
Keshavarz, Y., & Jamshidi, D. (2018). Service quality evaluation and the mediating role of perceived value and customer satisfaction in customer loyalty. International Journal of Tourism Cities, 4(2). https://doi.org/10.1108/IJTC-09-2017-0044
Lexy J, M. (2019). Metodologi Penelitian Kualitatif. Bandung, Remaja Rosdakarya.
Liuden, J., Abryanto, R., Tr, S., & Par, M. (2020). The Impact of Food Operational Control Cycle Towards Food Cost Management: a Comparison Study of 3 Branches of Korbeq Restaurant by Stevan Meatshop. Conference Series, 3(1).
Made Artajaya, Made Wahyu Chikara Wijaya, & I Gusti Agung Febrianto. (2022). Analysis the Causes of High Food Costs and Food Cost Control Strategies at the Food and Beverage Product Department at the Four Points Hotel by Sheraton Bali. Pusaka?: Journal of Tourism, Hospitality, Travel and Business Event. https://doi.org/10.33649/pusaka.v4i2.173
Mahendra, H., & Sabir, M. (2020). Analisis Strategi Pengendalian Biaya Operasional di Grand Mozza Hotel Timika (Studi Kasus Standarisasi Biaya Operasional). Jurnal ULET (Utility, Earning and Tax), 4(2).
Maraouch, F. (2020). Professional profile and management competencies in the lodging industry. Journal of Human Resources in Hospitality and Tourism, 19(4). https://doi.org/10.1080/15332845.2020.1763767
Mayasari, M., Ab., A., & Renold, R. (2024). Pelayanan Akomodasi Vila di Pantai Tanjung Bayang Makassar. Journal of Hospitality Accommodation Management (JHAM), 3(2), 151–161. https://doi.org/10.52352/jham.v3i2.1500
Mondok, A. (2023). Reducing Costs and Creating Value in the Hotel Industry - Forced Good Practices. Multidiszciplináris Kihívások, Sokszín? Válaszok, 3. https://doi.org/10.33565/mksv.2023.03.06
Ndung’u, M. W., & Magaju, P. (2024). The Contribution of Food Waste Management on Hotel Sustainability in Kenya. Editon Consortium Journal of Business and Management Studies, 6(1). https://doi.org/10.51317/ecjbms.v6i1.465
Onyeocha, O. U. A.-, Anyanwu, L. A., Opoola, A., Ajoku, S. T., E, Y. F., & Maduakolam, C. C. (2015). Food costing and control?: a vital aspect of hospitality industry business. Pearl Journal of Management, Social Science and Humanities, 1(4).
Panday, R., & Nursal, M. F. (2021). The The Effect of Service Quality and Customer Satisfaction on Customer Loyalty. Jurnal Manajemen Strategi Dan Aplikasi Bisnis, 4(1). https://doi.org/10.36407/jmsab.v4i1.300
Papademetriou, C., Anastasiadou, S., & Papalexandris, S. (2023). The Effect of Sustainable Human Resource Management Practices on Customer Satisfaction, Service Quality, and Institutional Performance in Hotel Businesses. Sustainability (Switzerland), 15(10). https://doi.org/10.3390/su15108251
Pereira, M. M., & Frazzon, E. M. (2021). A data-driven approach to adaptive synchronization of demand and supply in omni-channel retail supply chains. International Journal of Information Management, 57. https://doi.org/10.1016/j.ijinfomgt.2020.102165
Porter, M. (1990). Competitive Advantage of Nations. Competitive Intelligence Review, 1(1). https://doi.org/10.1002/cir.3880010112
Shrestha, P. M. (2021). Impact of Service Quality on Customer Satisfaction and Loyalty. Management Dynamics, 24(2). https://doi.org/10.3126/md.v24i2.50041
Singh, V., Sharma, M. P., Jayapriya, K., Kiran Kumar, B., Raj, M. A., Chander, N., & Kumar, B. R. (2023). Service Quality, Customer Satisfaction And Customer Loyalty: A Comprehensive Literature Review. In Journal of Survey in Fisheries Sciences (Vol. 10, Issue 4S).
Suardana, W., Suni, M., & Ridwan, M. (2020). The Influence of Room Prices and Promotion Costs on Hotel Room Occupancy Rates in Palopo City, South Sulawesi. Jurnal Ad’ministrare, 6(2). https://doi.org/10.26858/ja.v6i2.12081
Subramaniam, N., McManus, L., & Mia, L. (2002). Enhancing hotel manager’s organisational commitment: An investigation of the impact of structure, need for achievement and participative budgeting. International Journal of Hospitality Management, 21(4). https://doi.org/10.1016/S0278-4319(02)00010-5
Sugiyono. (2020). Metode Penelitian Kuantitatif, Kualitatif, dan Kombinasi (Mixed Methods).
Sukma Suryani, A. A. I., & Crisna Wijaya, G. (2023). OPTIMIZATION OF BEVERAGE COST CONTROL IN HOTELS THE ONE LEGIAN. Abdi Dosen?: Jurnal Pengabdian Pada Masyarakat, 7(2), 510. https://doi.org/10.32832/abdidos.v7i2.1476
Valcic, S. B., & Bagaric, L. (2015). Value Creation and Value Capture in the Hospitality Industry. ToSEE – Tourism in Southern and Eastern Europe, 3.
Wijaya, C. R., & Bernardo, I. (2022). The Effect Of Product Value, Service Quality, And Customer Satisfaction On Customer Loyalty At Kedai Kopi Kenangan Mall Of Indonesia. International Journal of Economics, Business and Accounting Research (IJEBAR), 6(1). https://doi.org/10.29040/ijebar.v6i1.2957
Zhang, T., Chen, J., & Hu, B. (2019). Authenticity, Quality, and Loyalty: Local Food and Sustainable Tourism Experience. Sustainability, 11(12). https://doi.org/10.3390/su11123437
Ali, F., Hussain, K., Konar, R., & Jeon, H. M. (2017). The Effect of Technical and Functional Quality on Guests’ Perceived Hotel Service Quality and Satisfaction: A SEM-PLS Analysis. Journal of Quality Assurance in Hospitality and Tourism, 18(3). https://doi.org/10.1080/1528008X.2016.1230037
Anton Martin, C., Camarero Izquierdo, C., & Laguna-Garcia, M. (2021). Culinary tourism experiences: The effect of iconic food on tourist intentions. Tourism Management Perspectives, 40. https://doi.org/10.1016/j.tmp.2021.100911
Astawa, I. P., Astawa, I. P. M., & Susyarini, N. P. W. A. (2017). Efficiency In The Purchase Of Food And Beverages In Operation Of Star Hotels In Bali. In IJASTE-International Journal of Applied Sciences in Tourism and Events (Vol. 1, Issue 1).
Awasthi, A., Nain, A., & Roy, A. (2020). A study on cost cutting & control in food & beverage service department. International Journal of Scientific and Technology Research, 9(2).
Baskoro, D. A., & Anggoro, D. A. (2022). The Influence Of Mixed Beverage Product Quality On Customer Satisfaction At D’lounge Aston Makassar Hotel. Jurnal Pendidikan Tata Boga Dan Teknologi, 3(3), 51. https://doi.org/10.24036/jptbt.v3i3.502
Chan, E. S. W., & Hsu, C. H. C. (2016). Environmental management research in hospitality. International Journal of Contemporary Hospitality Management, 28(5). https://doi.org/10.1108/IJCHM-02-2015-0076
Chatterjee, S., Ghatak, A., Nikte, R., Gupta, S., & Kumar, A. (2023). Measuring SERVQUAL dimensions and their importance for customer-satisfaction using online reviews: a text mining approach. Journal of Enterprise Information Management, 36(1). https://doi.org/10.1108/JEIM-06-2021-0252
Chi, C. G. Q., Chua, B. L., Othman, M., & Karim, S. A. (2013). Investigating the Structural Relationships Between Food Image, Food Satisfaction, Culinary Quality, and Behavioral Intentions: The Case of Malaysia. International Journal of Hospitality and Tourism Administration, 14(2). https://doi.org/10.1080/15256480.2013.782215
Chien, L. H., & Chi, S. Y. (2019). Corporate image as a mediator between service quality and customer satisfaction: difference across categorized exhibitors. Heliyon, 5(3). https://doi.org/10.1016/j.heliyon.2019.e01307
Egbunike, P., & Unamma, A. (2017). BUDGETING, BUDGETARY CONTROL AND PERFORMANCE EVALUATION: Evidence from Hospitality Firms in Nigeria. STUDIES AND SCIENTIFIC RESEARCHES. ECONOMICS EDITION, 26. https://doi.org/10.29358/sceco.v0i26.398
Goeliling, A., & Devi, N. N. (2023). Analysis of The Income Statement in The Room Department of The Harper Perintis Makassar Hotel by Aston in 2020-2022. Economics and Business Journal (ECBIS), 2(1). https://doi.org/10.47353/ecbis.v2i1.116
Handoyo, S., Suharman, H., Ghani, E. K., & Soedarsono, S. (2023). A business strategy, operational efficiency, ownership structure, and manufacturing performance: The moderating role of market uncertainty and competition intensity and its implication on open innovation. In Journal of Open Innovation: Technology, Market, and Complexity (Vol. 9, Issue 2). https://doi.org/10.1016/j.joitmc.2023.100039
Jaisinghani, D., Joshi, M., Goyal, J., & Sharma, S. (2023). Persistence of financial efficiency in indian hospitality and tourism industry: a dynamic panel Approach. Quality and Quantity, 57(2). https://doi.org/10.1007/s11135-022-01368-y
Jiang, G. X., Li, Y. Q., Zhang, S. N., & Ruan, W. Q. (2022). How to impress guests: Key factors and strategy configurations for the accommodation memories of homestay guests. Journal of Hospitality and Tourism Management, 50. https://doi.org/10.1016/j.jhtm.2022.02.017
Jokom, R., Widjaja, D. C., Kristanti, M., & Wijaya, S. (2023). Culinary and destination experiences on behavioral intentions: an insight into local Indonesian food. Journal of Foodservice Business Research. https://doi.org/10.1080/15378020.2023.2229574
Karda?-S?oma, L., Fournier, S., Dupont, J. C., Rochaix, L., Birgand, G., Zahar, J. R., Lescure, F. X., Kernéis, S., Durand-Zaleski, I., & Lucet, J. C. (2022). Cost-effectiveness of strategies to control the spread of carbapenemase-producing Enterobacterales in hospitals: a modelling study. Antimicrobial Resistance and Infection Control, 11(1). https://doi.org/10.1186/s13756-022-01149-0
Keshavarz, Y., & Jamshidi, D. (2018). Service quality evaluation and the mediating role of perceived value and customer satisfaction in customer loyalty. International Journal of Tourism Cities, 4(2). https://doi.org/10.1108/IJTC-09-2017-0044
Lexy J, M. (2019). Metodologi Penelitian Kualitatif. Bandung, Remaja Rosdakarya.
Liuden, J., Abryanto, R., Tr, S., & Par, M. (2020). The Impact of Food Operational Control Cycle Towards Food Cost Management: a Comparison Study of 3 Branches of Korbeq Restaurant by Stevan Meatshop. Conference Series, 3(1).
Made Artajaya, Made Wahyu Chikara Wijaya, & I Gusti Agung Febrianto. (2022). Analysis the Causes of High Food Costs and Food Cost Control Strategies at the Food and Beverage Product Department at the Four Points Hotel by Sheraton Bali. Pusaka?: Journal of Tourism, Hospitality, Travel and Business Event. https://doi.org/10.33649/pusaka.v4i2.173
Mahendra, H., & Sabir, M. (2020). Analisis Strategi Pengendalian Biaya Operasional di Grand Mozza Hotel Timika (Studi Kasus Standarisasi Biaya Operasional). Jurnal ULET (Utility, Earning and Tax), 4(2).
Maraouch, F. (2020). Professional profile and management competencies in the lodging industry. Journal of Human Resources in Hospitality and Tourism, 19(4). https://doi.org/10.1080/15332845.2020.1763767
Mayasari, M., Ab., A., & Renold, R. (2024). Pelayanan Akomodasi Vila di Pantai Tanjung Bayang Makassar. Journal of Hospitality Accommodation Management (JHAM), 3(2), 151–161. https://doi.org/10.52352/jham.v3i2.1500
Mondok, A. (2023). Reducing Costs and Creating Value in the Hotel Industry - Forced Good Practices. Multidiszciplináris Kihívások, Sokszín? Válaszok, 3. https://doi.org/10.33565/mksv.2023.03.06
Ndung’u, M. W., & Magaju, P. (2024). The Contribution of Food Waste Management on Hotel Sustainability in Kenya. Editon Consortium Journal of Business and Management Studies, 6(1). https://doi.org/10.51317/ecjbms.v6i1.465
Onyeocha, O. U. A.-, Anyanwu, L. A., Opoola, A., Ajoku, S. T., E, Y. F., & Maduakolam, C. C. (2015). Food costing and control?: a vital aspect of hospitality industry business. Pearl Journal of Management, Social Science and Humanities, 1(4).
Panday, R., & Nursal, M. F. (2021). The The Effect of Service Quality and Customer Satisfaction on Customer Loyalty. Jurnal Manajemen Strategi Dan Aplikasi Bisnis, 4(1). https://doi.org/10.36407/jmsab.v4i1.300
Papademetriou, C., Anastasiadou, S., & Papalexandris, S. (2023). The Effect of Sustainable Human Resource Management Practices on Customer Satisfaction, Service Quality, and Institutional Performance in Hotel Businesses. Sustainability (Switzerland), 15(10). https://doi.org/10.3390/su15108251
Pereira, M. M., & Frazzon, E. M. (2021). A data-driven approach to adaptive synchronization of demand and supply in omni-channel retail supply chains. International Journal of Information Management, 57. https://doi.org/10.1016/j.ijinfomgt.2020.102165
Porter, M. (1990). Competitive Advantage of Nations. Competitive Intelligence Review, 1(1). https://doi.org/10.1002/cir.3880010112
Shrestha, P. M. (2021). Impact of Service Quality on Customer Satisfaction and Loyalty. Management Dynamics, 24(2). https://doi.org/10.3126/md.v24i2.50041
Singh, V., Sharma, M. P., Jayapriya, K., Kiran Kumar, B., Raj, M. A., Chander, N., & Kumar, B. R. (2023). Service Quality, Customer Satisfaction And Customer Loyalty: A Comprehensive Literature Review. In Journal of Survey in Fisheries Sciences (Vol. 10, Issue 4S).
Suardana, W., Suni, M., & Ridwan, M. (2020). The Influence of Room Prices and Promotion Costs on Hotel Room Occupancy Rates in Palopo City, South Sulawesi. Jurnal Ad’ministrare, 6(2). https://doi.org/10.26858/ja.v6i2.12081
Subramaniam, N., McManus, L., & Mia, L. (2002). Enhancing hotel manager’s organisational commitment: An investigation of the impact of structure, need for achievement and participative budgeting. International Journal of Hospitality Management, 21(4). https://doi.org/10.1016/S0278-4319(02)00010-5
Sugiyono. (2020). Metode Penelitian Kuantitatif, Kualitatif, dan Kombinasi (Mixed Methods).
Sukma Suryani, A. A. I., & Crisna Wijaya, G. (2023). OPTIMIZATION OF BEVERAGE COST CONTROL IN HOTELS THE ONE LEGIAN. Abdi Dosen?: Jurnal Pengabdian Pada Masyarakat, 7(2), 510. https://doi.org/10.32832/abdidos.v7i2.1476
Valcic, S. B., & Bagaric, L. (2015). Value Creation and Value Capture in the Hospitality Industry. ToSEE – Tourism in Southern and Eastern Europe, 3.
Wijaya, C. R., & Bernardo, I. (2022). The Effect Of Product Value, Service Quality, And Customer Satisfaction On Customer Loyalty At Kedai Kopi Kenangan Mall Of Indonesia. International Journal of Economics, Business and Accounting Research (IJEBAR), 6(1). https://doi.org/10.29040/ijebar.v6i1.2957
Zhang, T., Chen, J., & Hu, B. (2019). Authenticity, Quality, and Loyalty: Local Food and Sustainable Tourism Experience. Sustainability, 11(12). https://doi.org/10.3390/su11123437
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Published
2025-02-28
How to Cite
Nasir, M. E., & Gunawan, I. . (2025). Optimizing Cost Control in the Hospitality Sector: A Comprehensive Study of Food and Beverage Management: Optimalisasi Pengendalian Biaya di Sektor Perhotelan: Studi Komprehensif Manajemen Makanan dan Minuman. Daengku: Journal of Humanities and Social Sciences Innovation, 5(1), 1–8. https://doi.org/10.35877/454RI.daengku3233
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