SOAL 1

Food Cost Reconciliation

Maret 2017

Beginning Inventory
Store room Groceries 26,311,798 Inventory Turn Over :
Store Room Parishable 35,692,599
Kitchen (in operation) 2,866,861
64,871,258
Pembelian 181,605,315
Makanan Tersedia Dijual 246,476,573 Inventory Turn Over :
Closing Inventory:
Store room Groceries 24,684,450
Store Room Parishable 27,639,983
Kitchen (in operation) 2,997,024
55,321,457
Konsumsi Food Kotor 191,155,116
Penyesuaian:
Employee Meals - 4,612,165
Entertaining - 1,404,679
Spoiled, Loss, & Damage - 4,463,246
Welcome Drink - 1,399,500
Food To Bar/restaurant - 491,644
Beverage for cooking 287,732
- 12,083,502
HPP 179,071,614
Penjualan 539,906,748
Food Cost Percentage 33%
 HPP
Rata-rata Persediaan

179,071,614
60,096,358
2.98
 Beverage CostReconciliation Inventory Turn Over :
Oktober 2006

Persediaan Awal:
Genral Store 1,085,700
Kitchen Store 10,632,500 Inventory Turn Over :
Bar Store 735,300
12,453,500
Pembelian :
Genral Store 1,500,400
Kitchen Store 37,890,000
Bar Store 2,700,300
42,090,700
Beverage Tersedia Dijual 54,544,200
Persediaan Akhir:
Genral Store 2,036,400
Kitchen Store 11,087,000
Bar Store 400,300
13,523,700
Beverage Consume 41,020,500
Penyesuaian:
Employee Meals - 254,500
Entertaining - 100,200
Spoiled, Loss, & Damage - 256,200
Welcome Drink - 156,300
Beverage For Cooking - 400,150
- 1,167,350
Harga Pokok Penjualan 39,853,150
Penjualan 180,000,000
Beverage Cost Percentage 22%
 HPP
Rata-rata Persediaan

39,853,150
12,988,600
3.07
Hotel Melati

Keterangan Januari Februari Maret

Room Available 3720 3360 3410
Kamar yang terjual 2015 2100 2945
Compliment 70 140 85
Rata-rata harga kamar 355,000 340,000 347,000
Gaji Karyawan Dept Room 95,500,000 95,500,000 95,500,000
Welcome Drink 9,067,500 9,067,500 9,067,500
Linen 12,750,000 12,750,000 12,750,000
Guest Aminities Kamar 13,500,000 13,500,000 13,500,000
Reservation Fee ke operator hoteroom revenue room revenue room revenue

Komisi untuk travel agent 2,5 % dari total 2,5 % dari total 2,5 % dari total
room accopied room accopied room accopied
Biaya lain-lain 500,000 500,000 500,000
a. Occupancy Hunian Hotel Kamar yang terjual
x100%
Kamar Tersedia

Januari Febtuari Maret

Occupancy Hunian Hotel 54.17% 62.50% 86.36%
(Diluar Compliment)

Occupancy Hunian Hotel 52.28% 58.33% 83.87%

(Termasuk Compliment)

b. Tingkat Hunian Hotel 6,962

10,490
66.36%

c
Room Revenue Januari Februari
Kamar Terjual 2015 2100
Compliment 70 140
Room Revenue 1945 x 355,000 690,475,000 1960
Cost & Expenses:
Gaji Dept Room 95,500,000 95,500,000
Welcome Drink 9,067,500 9,067,500
Linen 12,750,000 12,750,000
Guest Aminties Kamar 13,500,000 13,500,000
Reservation Fee ke operator hote 17,261,875 16,660,000
Komisi untuk travel agent 48,625,000 49,000,000
Biaya Lain 500,000 500,000
197,204,375
Profit 493,270,625
 Total
Harga Kamar Februari Harga Kamar
2945
85
x 340,000 666,400,000 2860 x 347,000 992,420,000

95,500,000 286,500,000
9,067,500 27,202,500
12,750,000 38,250,000
13,500,000 40,500,000
24,810,500 58,732,375
71,500,000 169,125,000
500,000 1,500,000
196,977,500 227,628,000
469,422,500 764,792,000

- 24,075,000 -3%
-
-
-
-
- 601,875 -3%
375,000 1%
-
2,349,295,000

621,809,875
1,727,485,125
 HOTE; MAWIDO
Dik:
50 kamar
25 double 216-150 260,000
15 single 201-215 200,000

20 mei
Single Room Revenue 165,289 12 kamar 1,983,471
Service Charge 16,529 198,347
Government Tax 18,182 218,182
2,400,000
Double Room Revenue 214,876 26 kamar 5,586,777
Service Charge 21,488 558,678
Government Tax 23,636 614,545
260,000 6,760,000
 Hotel Ramayana
Laporan Laba Rugi Departemene Kamar
Untuk Tahun Yang Berakhir Tanggal

Pendapatan Kamar 40,800,000

Biaya :
Biaya Pakian Seragam 7,500,000
Biaya Bahan Pembersih 5,750,000
Biaya Laundry dan Linen 4,800,000
Biaya Reservasi 750,000
Biaya Komisi 3,000,000
Total Biaya Dep Kamar 21,800,000
Laba Bruto 19,000,000
 DESCRIPTION ACTUAL LAST YEAR BUDGET THIS MONT
DECEMBER 2006 DECEMBER 2007
Kamar di rumah Room In The House 75 75
Total Kamar Tersedia Total Room Available 2,201 2,201
Total Malam Kamar Terjual Total Room Night Sold 1,211 1,282
Total ruang diduduki Total Room Occupied 1,226 1,321
Persentase Pendudukan (%) Percentage Of Occupied (%) 56% 60%
Kedatangan Tamu: Forign Guest Arrivel :Forign 16 50
Lokal Local 1,135 1,571
Total Total 1,151 1,621
Jumlah Tamu Malam Number Of Guest Night 3,264 2,266
Rata-rata Lama Menginap Average Length of Stay 0.37 0.57
Persentase Double Occupied (%)Percentage Of Double Occupied (%)
Tarif Kamar Rata-rata (Rp) Average Room Rate (Rp) 189,454 174,686
Jumlah Penutupan F & B Number Of F&B Cover 8,732 6,310
Rata-rata F & B per Cover (Rp) Average F & B per Cover (Rp) 32,533 29,986
Total pendapatan : Total Revenue : 534,351,000 438,746,000
Kamar Rooms 232,271,000 230,760,000
makanan & Minuman Food & Beverage 284,079,000 189,213,000
Departemen Operasional lainnya Other Operated Dept. 18,001,000 18,773,000
Biaya Langsung: Direct Expenses : 269,722,000 199,040,000
Kamar Rooms 75,892,000 69,880,000
makanan & Minuman Food & Beverage 184,434,000 118,815,000
Departemen Operasional lainnya Other Operated Dept. 9,396,000 10,345,000
Pendapatan Operasional Bruto Gross Operating Income 264,629,000 239,706,000
Biaya overhead: Overhead Expenses : 161,832,000 170,676,000
Administrasi & Gener Administrative & Gener 56,033,000 58,263,000
Pemasaran Marketing 23,594,000 21,708,000
POMEC POMEC 82,205,000 90,705,000
LABA OPERASIONAL KOTOR GROSS OPERATING PROFIT 102,797,000 69,030,000
BEBAN MODAL CAPITAL EXPENSES 37,481,000 38,027,000
LABA BERSIH BERSIH NET OPERATING PROFIT 65,316,000 31,003,000
NON OPERASIONAL LABA (EX) NON OPERATING PROFIT (EX) 39,090,000 1,763,000
LABA ATAU (RUGI) SEBELUM TA PROFIT OR (LOSS) BEFORE TA 104,406,000 32,766,000
ACTUAL THIS MONTH
DECEMBER 2007
75
2,201
1,694
1,730
79%
17
1,542
1,559
3,517
0.48

193,392
10,750
33,521
712,266,427
334,567,355
360,352,728
17,346,344
327,664,161
111,976,236
211,237,587
4,450,338
384,602,266
186,300,578
59,237,947
29,526,256
97,536,375
198,301,688
75,197,057
123,104,631
- 22,893,252
100,211,379
 Standar (50) Superior (25)
Room Revenue 157,500,000 187,500,000
Net Revenue 130,165,289
Service Charge 13,016,529
Government Tax 14,318,182

Hotel IRMA
DEPARTMENTAL STATEMENT

OPERATED DEPATEMENTS Net Revenues % Cost of sales

Rooms 285,123,967 69%
Food 82,500,000 20% 45,600,000
Beverage 44,000,000 11% 28,000,000
Rentals & Other Income - 0% -
Total Operated Departements 411,623,967 100% 73,600,000

UNDRISTIBUTED OPERATING EXPENSES

Administrative & General
POMEC
Total Undistributed Operating Expenses
TOTALS
 154,958,678
15,495,868
17,045,455

% Payroll & Related Ex % Other Expesnses % Income (loss) %

0% 18,700,000 63% 13,785,000 63% 252,638,967 88%
62% 11,200,000 37% 8,205,000 37% 17,495,000 6%
38% 0% 0% 16,000,000 6%
0% - 0% - 0% - 0%
100% 29,900,000 100% 21,990,000 100% 286,133,967 100%

8,300,000 52% 4,745,000 60%

7,700,000 48% 3,215,000 40%
16,000,000 7,960,000 23,960,000
262,173,967
HOTEL IRMA
CONSOLIDATED STATEMENT OF INCOME Current Year Prior Year
Fiscal Years

REVENUE
Rooms 285,123,967
Food & Beverage 126,500,000
TOTAL OPERATING REVENUE 411,623,967
DEPARTEMENTAL EXPENSES
COST EXPENSES
Rooms 32,485,000
Food & Beverage 93,005,000
TOTAL DEPARTEMENTAL EXPENSES 125,490,000
TOTAL DEPARTEMENTAL INCOME 286,133,967
UNDISTRIBUTED OPERATING EXPENSES
Administrative and General 13,045,000
POMEC 10,915,000
TOTAL UNDISTRIBUTED EXPENSES 23,960,000
GROSS OPERATING PROFIT 262,173,967