Implementasi Menu Engineering Sebagai Strategi Pengendalian Biaya

Abstract

menu Engineering is a tool to measure the ability of a menu guets' wishes and to determine the contribution of profits derived by an enterprise from the sale of foods that can help increase sales target. menu engineering is the application menu that can assist management decision-making with regard to pricing, Based on Shape and level of index popularity,and contribution margin of each-each menu, then the menu can be classified into four types namely stars (popular and Profitable), Plow Horses (Popular but nut Popular). By implementing a periodic basis the Engineering Menucontrol raw material cost of food can be maintained that ultimately the company can avoid losses and management can know for certain menu items which provide maximum benefit and satisfy the desires and needs of consumers.