ANALISIS PENGENDALIAN BIAYA OPERASIONAL PADA HOTEL ASTON INN BATU

This study aims to examine the effectiveness of cost planning and control in achieving the 2025 profit target at Hotel Aston Inn Batu. The research employs a descriptive quantitative approach using secondary data from financial reports for the years 2022 to 2024, along with primary data obtained through interviews with hotel management and direct observation. The analytical techniques used include sales forecasting, budgeting for revenue and expenses, as well as evaluation through break-even point and margin of safety analysis. The results indicate that in order to achieve the targeted profit of 35% of total sales, Hotel Aston Inn Batu must generate a minimum revenue of Rp31,483,708,371.90, with a projected net profit of Rp12,475,264,504.21. The break-even point analysis shows a break-even value of Rp12,714,680,008.01 or the equivalent of 51,629 units sold, while the margin of safety is at 60%, reflecting a financially secure position against potential sales declines. Key products such as superior room types and banquet services contribute most significantly to profit achievement, supported by efficient variable cost structures and high contribution margins.