SCHOOL OF HOSPITALITY AND TOURISM

UNIVERSITAS PELITA HARAPAN

MID EXAM FOR EVEN SEMESTER
ACADEMIC YEAR 2022 / 2023

STUDENT NAME STUDENT ID

SUBJECT Cost Control LECTURER Jimmy Situmorang
DAY / DATE Friday, March 3, 2023 TIME 09.15-12.00
STUDY PROGRAM Hospitality Management EXAM TYPE Closed book (Class D)

General Guidelines:
1.Write your full name and nim on the columns specified.
2.Abide to all examination rules stipulated. Academic sanctions will be enforced for any deviations.
3.Examination papers will not be graded for students who can’t presenting valid KSM.
4.Cellular phone calculator not allowed while the examination.

1. Harap diisi kotak yang kosong dan jelaskan performa Income Statement dari Jimmy’s Lair
JIMMY'S LAIR
INCOME STATEMENT
YEAR ENDED DECEMBER 31, 2022

Sales %
Food $ 1.450.000,00
Beverage
Total Sales $ 2.125.000,00 100
Cost of Sales
Food $ 450.000,00
Beverage
Total Cost of Sales $ 650.000,00
Gross Profit $ 1.475.000,00
Controllable Expenses
Salaries and Wages $ 336.487,00
Employee Benefits $ 87.156,00
Other Controllable Expenses
Total Controllable Expenses $ 651.593,00
Income Before Occupancyancy costs
Costs, $ 823.407,00
Interest, Depreciation, and Income Taxes
Occupancy Costs $ 75.000,00
Interest $ -
Depreciation $ 15.000,00
Total $ 110.000,00
Restaurant Profit $ -

2. Mohon isi kotak yang kosong dan isi juga kotak yang berisi proyeksi dari budget untuk tahun depan. Sebagai
seorang Restoran Manajer, mohon jelaskan apa yang dimaksud dengan data yang ada.

1
 SCHOOL OF HOSPITALITY AND TOURISM
UNIVERSITAS PELITA HARAPAN
MID EXAM FOR EVEN SEMESTER
ACADEMIC YEAR 2022 / 2023
JIMMY'S LAIR
INCOME STATEMENT
YEAR ENDED DECEMBER 31, 2022
Next Year
Sales % % Change %
Food $ 1.450.000,00 10
Beverage 5
Total Sales $ 2.125.000,00 100 100
Cost of Sales
Food $ 450.000,00 7
Beverage 2
Total Cost of Sales $ 650.000,00
Gross Profit $ 1.475.000,00
Controllable Expenses
Salaries and Wages $ 336.487,00 5
Employee Benefits $ 87.156,00 3
Other Controllable Expenses
Total Controllable Expenses $ 651.593,00
Income Before Occupancyancy costs
Costs, $ 823.407,00
Interest, Depreciation, and Income Taxes
Occupancy Costs $ 75.000,00
Interest $ - 3
Depreciation $ 15.000,00
Total $ 110.000,00
Restaurant Profit $ -

3. Mohon diisi data yang masih kosong dan isi juga dari A sampai G