Strategi Pengendalian Biaya sebagai Alat Perencana Laba
DOI:
https://doi.org/10.36276/mws.v4i1.52Keywords:
Controlling costs, Pendapatan, biaya, laba, hotelAbstract
Controlling costs is one of the most important elements in the management of profit. Controlling costs is an act that was carried out continuously to control the costs to be able to generate revenue and profits in accordance with the intended purpose of management. Cost control is good and not always at a low cost. In general the company’s operations, management is always trying to achieve low cost, but it is not entirely correct. In some situations, increased costs may be the best action to improve profits. Management may take a few steps to cost control strategies to manage the company in achieving profits, as follow: control by increasing sales; controlling the cost of goods sold and gross profit; evaluate the operating costs and focus on the management of profit centres of activity
References
American Hotel Motel Association (1996). Uniform System of Account for the Lodging Industry. Educational Institute, New York, USA.
Conrad Lashley, (2003). Hospitality Retail Management. Butterworth – Heinemann, Burlinthon, England.
Dittmer R Paul, Keefee Desmond, 2009. Principles of Food, Beverage, and Labor Cost Controls. 9th Ed. John Wiley & Sons, New Jersey, Canada.
Hansen, Mowen, (1995). Cost Management: Accounting and Control. South Western, Ohio, USA.
Mulyadi, (1990). Akuntansi Biaya. Edisi Keempat, BPFE, Yogyakarta.
Noriega Bm Pender, De France L Agnes, (2000). Cost Control in The Hospitality Industry. Prentice Hall, New Jersey, Canada.
Raymond S Schidgall, (1986). Hospitality Industry Managerial Accounting. American Hotel Motel Association. Educational Institute, New York, USA.
Tim Knowles, (1996). Corporate Strategy for Hospitality. Longman, England
Downloads
Published
Issue
Section
License
Copyright (c) 2021 Budi Hermawan

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Media Wisata applies a Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0) to all articles published in the journal.
Under this license, readers and other users are permitted to share, copy, redistribute, remix, transform, and build upon the published work, including for commercial purposes, provided that the applicable license conditions are respected.
Copyright Ownership
Authors retain the copyright of their published work.
By submitting a manuscript to Media Wisata, authors grant the journal the right of first publication of the article.
The right of first publication is granted on the condition that the article is simultaneously made available under the Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0).
The copyright ownership of the article remains with the authors unless otherwise agreed in a separate written agreement.
Creative Commons Attribution-ShareAlike 4.0 International License
The CC BY-SA 4.0 license permits users to:
- Share — copy and redistribute the material in any medium or format; and
- Adapt — remix, transform, and build upon the material for any purpose, including commercial purposes.
These permissions are subject to the following conditions:
Attribution
Users must provide appropriate credit to the original author(s), provide a link to the applicable license, and indicate whether changes were made.
Attribution must be provided in a reasonable manner and must not suggest that the original author(s) or Media Wisata endorse the user or the use of the work.
ShareAlike
If users remix, transform, or build upon the material, the resulting contribution must be distributed under the same CC BY-SA 4.0 license.
No Additional Restrictions
Users may not apply legal terms or technological measures that legally restrict others from exercising the rights granted by the CC BY-SA 4.0 license.
The full license terms are available through the official Creative Commons website.
Author Rights
Authors retain the right to:
- use their published work for teaching, research, and other scholarly purposes;
- share and disseminate their published work through legitimate academic and professional channels;
- deposit and share the published article through institutional repositories, subject to applicable repository policies;
- use the article or substantial parts of it in future scholarly works, books, dissertations, or other academic publications, provided that the original publication in Media Wisata is appropriately acknowledged; and
- enter into separate non-exclusive agreements concerning the distribution or reuse of their work, provided that the original publication in Media Wisata is acknowledged.
Self-Archiving and Online Dissemination
Authors are permitted and encouraged to share their work online before, during, and after the submission and publication process, including through:
- institutional repositories;
- personal or institutional websites;
- academic profiles and networks; and
- other legitimate scholarly communication platforms.
When sharing a published article, authors are encouraged to provide a link to the official Media Wisata article page and acknowledge the original publication.
Third-Party Material
Authors are responsible for ensuring that all third-party materials included in their manuscripts, such as photographs, figures, tables, instruments, datasets, or other copyrighted materials, are appropriately attributed and used with the necessary permission or under a license that permits such use.
The CC BY-SA 4.0 license applied to an article does not automatically apply to third-party materials that are separately identified as being subject to different copyright or licensing conditions.
Author Responsibilities
Authors are responsible for ensuring that:
- the submitted manuscript is original;
- they have the necessary rights to submit and publish the manuscript;
- all sources and third-party materials are properly acknowledged;
- required permissions for copyrighted materials have been obtained; and
- publication of the manuscript does not infringe the rights of any third party.
Relationship with Open Access
Media Wisata provides immediate and free access to its published articles in accordance with its Open Access Policy.
The open access status of the journal and the CC BY-SA 4.0 license are intended to facilitate the lawful dissemination, reuse, and scholarly impact of published research while preserving authorship and attribution.
License Statement
Unless otherwise stated, all articles published by Media Wisata are licensed under:
Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0).
For the complete license terms, please refer to the official Creative Commons license information.
