TA DIGITAL
Analisis Perencanan Laba Tahun 2013 pada Food & Beverage Departemen Patra Jasa Semarang Convention Hotel
hospitality industry isn’t only just a service industri, but also there is a mix of service and product. Food & beverage is a product sell in the hospitality business, planning short profit for the business operation of a hotel/restaurant is very vital especially in this era of increase competition. The purpose of this final project is to know the profit planning in the 2013 and to know the break even point F & B departmen in 2013.
BEP is a planning approach based on the relationship established profit between expense and revenue. Break even point can be used to determine the volume of production in which the volume of production, the company is not profit and not loss. This final project used high and low methid to separation of semi variabel cost into fix cost and variable cost , use least square methid to budget, sales and profit pla
From the counting result of profit planning with least square methode was determined that budget income in the 1st half of 2013 amount to Rp 3.143.416.283 and budget year 2013 in the second half amount to Rp 3.165.091.808. the Break even point in the 1st half of 2013 amount to Rp 7.746.011.796 and break even point int the
2nd half amount to Rp 7.838.058.651.
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