Transcript Document 9655477

Matakuliah
Tahun
: V0282 - Manajemen Akuntansi Hotel
: 2009 - 2010
PERTEMUAN 7
Chapter 7
FOOD and BEVERAGE PRICING
Rosa and Gabriel own two Mexican grills in a large city in
Texas. Rosa has primary responsibility for the grill in the
suburbs and Gabriel has primary responsibility for the grill in
the downtown area. The menu items and product costs are
the same in both grills, but the market in the downtown area
demands lower menu prices than that in the suburbs. So,
Rosa has set her desire product cost percentage at 28%,
and Gabriel’s desired product cost percentages is 32% since
he can’t charge as much as Rosa. Rosa likes to use the
product cost percentage method price menu items, and
Gabriel like to use the factor method. Help both of them
determine their selling prices.
Bina Nusantara University
3
Rosa and Gabriel's Mexican Grill (Suburb-Rosa)
Desired Product Cost Percentage : 28 %
Product Cost Percentage Method
ITEM
Steak Fajitas
Chicken Fajitas
Carne Asada
Cheese Enchiladas
Beef Enchiladas
Enchiladas Verde
Chili Rellenos
Tacos
Bean Chalupas
Tortilla Soup
COST OF
ITEM
$4.50
4.00
4.25
2.00
2.50
2.00
2.75
0.30
0.25
0.30
DESIRED PRODUCT
COST PERCENTAGE
SELLING PRICE
Rosa and Gabriel's Mexican Grill (Suburb-Rosa)
Desired Product Cost Percentage : 32 %
Product Cost Percentage Method
ITEM
Steak Fajitas
Chicken Fajitas
Carne Asada
Cheese Enchiladas
Beef Enchiladas
Enchiladas Verde
Chili Rellenos
Tacos
Bean Chalupas
Tortilla Soup
COST OF DESIRED PRODUCT
ITEM
COST PERCENTAGE
$4.50
4.00
4.25
2.00
2.50
2.00
2.75
0.30
0.25
0.30
SELLING PRICE