PERANCANGAN USULAN HARGA JUAL BARU UNTUK MENU-MENU PADA PAYANGKA RESTO 77 DENGAN BERBASIS ESTIMASI BIAYA

• Main Author: Louis, Jason
• Format: Final Project
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/79350
• Institution: Institut Teknologi Bandung

This research aims to design a proposal for new selling prices for the menus offered by Payangka Resto 77. The formulation of these new prices is motivated by the restaurant's declining profits despite increased sales, which has made it challenging to achieve the profit targets set by the restaurant management. This decrease in profit is due to rising restaurant costs without a corresponding increase in menu prices. The restaurant management has been unable to raise prices as they lack detailed knowledge of the specific costs associated with each menu item, preventing them from determining prices that could increase profits without burdening customers. Therefore, this research focuses on designing new price proposals based on cost estimation. It utilizes menu engineering methods for direct costs, such as food costs, and Time-Driven Activity-Based Costing (TDABC) for indirect costs. Direct costs in this study refer to the cost of food ingredients, while indirect costs encompass other expenses that cannot be directly traced to a specific menu, such as employee salaries, utility expenses, etc. The estimated costs, combined with the targeted profit margin for each menu item, yield proposed new selling prices for the restaurant's menus. This is aimed at ensuring that Payangka Resto 77 achieves at least Rp15,000,000 in profit per month. The proposed price increases for the menus vary, ranging from Rp1,000.00 to Rp4,000.00. These proposals are validated by comparing the new prices and the profitability of similar restaurants. The validation results indicate that the proposed new prices are still relatively more affordable compared to similar restaurants, thus potentially increasing the restaurant's profits without burdening customers.