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Showing 2 articles found for "Spoilage"
Economics and Business Journal (ECBIS) (Vol. 4, No. 5, 2026)

Integration of Expected Spoilage Cost in Calculating the Cost of Goods Sold in Perishable Culinary MSMEs: A Case Study of Kang Dani's Siomay Sales in Mojokerto

Isti, Nayola, Syihabul, Alfan, Abyan, Cipta, Mirza, Nuril, Dinary, Michiko, Aulia, Darlin
Abstract: Culinary MSMEs with perishable products face challenges in managing production costs due to the presence of unsold products, which are often not included in determining the Cost of Goods Sold (COGS). This study aims to analyze… nalyze the application of the full costing method by integrating Expected Spoilage Cost into the COGS calculation at Siomay Kang Dani MSME and evaluate its impact on business profitability. The study used a descriptive quantitative approach with a single case study method. Data were obtained through interviews, direct observation, and documentation related to production costs and the number of unsold products. The results show that the conventional COGS of Rp7,665 per portion increased to Rp8,975 per portion after incorporating the Expected Spoilage Cost of Rp591,240 per month. The integration of spoilage costs results in a more realistic cost calculation because it considers losses due to leftover products. A sensitivity analysis also shows that increasing spoilage levels leads to an increase in COGS and a decrease in profit margins. This study suggests that the application of a modified COGS can help MSMEs set selling prices and manage profitability more accurately
Global Research Integration Expected Spoilage Cost Calculating Goods Sold Perishable Culinary Case Study Kang Dani Siomay Sales Mojokerto
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Journal of International Multidisciplinary Research (Vol. 2, No. 8, 2024)

Implementation of the FIFO System in the Management of Raw Material Inventory in the Kitchen at R-Gina Hotel Pemalang

Alamsyah, Sandi, Putri, Julian Andriani
Abstract: This research aims to analyze the implementation of the First In First Out (FIFO) system in managing raw material inventory in the kitchen of Hotel R-GINA Pemalang. The research method used is qualitative, focusing on direct… rect observation, in-depth interviews, and document analysis related to the inventory management process. Although the FIFO system has been widely studied in the context of manufacturing and supply chains in general, this research provides new insights into its application in a hotel kitchen operational environment. The research results show that the implementation of the FIFO system in the kitchen of Hotel R-GINA Pemalang has helped improve the efficiency of raw material usage and reduce the risk of spoilage or expiration. However, several challenges were found in its implementation, such as limited storage space and the need for staff training. The conclusion of this research emphasizes the importance of the FIFO system in raw material inventory management in the hospitality industry. The proposed recommendations include improving storage infrastructure, developing a digital recording system, and ongoing training programs for kitchen staff.
Global Research Implementation System Management Material Inventory Kitchen Gina Hotel Pemalang
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