As a good hotel, UMM Inn must be able to satisfy its guests, because guests? satisfaction is one of the important things to maintain the customers. Guests? satisfaction is not only affected by service quality, but also affected by hotel management capability in making relationship with its guests. Therefore, management party should take operational cost into consideration in order to prevent the loss. The expensed costs must be measured in order to not lessening the expected profit. The occurred operational cost should be suppressed to make its amount is not too high, because the high operational cost can cause high tariff determination. Therefore, it is needed accounting responsibility as the reference in conducting its operational activity to hinder inefficiency. Based on the problem above, the researcher is interested to conduct deeply review to be poured into research under the title ?Analysis of Food and Beverage costs to improve management efficiency in UMM Inn?. Where its purpose is to know the establishment of standard recipes and efficiency level of UMM Inn and its steps in improving its management efficiency on food and beverage costs.
Type of this research is descriptive research, where the research is conducted in UMM Inn. Data collecting technique is interview and the documentation data is in the form of Standard Recipes, operational cost in 2007 and 2008, revenue data in 2007 and 2008, and F & B sale report. Data analysis technique uses efficiency calculation method and determining food cost standard.
The research result reveals that the performed cost efficiency using calculation of production operational cost during 2007 is less efficient because it still above cost food standard. In 2008, it can also be said less efficient because cost food of 2008 still above the standard.
Food and beverage pricing of Umm Inn is based on the calculation of standard recipes, which is determined by counting the amount of the employed raw materials, labor costs and other costs expensed for a month. This total of production cost then multiplied with 21% in tax and service cost and established as food cost standart of 40%.


Keyword : analisis biaya foog dan beverage


analisis biaya foog dan beverage