Abstract

CISNEROS MUSTELIER, Lourdes; POZO MITJANS, Robert  and  ESPINOSA MANFUGAS, Julia. Factors that influence the cost of buffet service at a city hotel. Contad. Adm [online]. 2011, n.233, pp.55-72. ISSN 0186-1042.

This study aims to identify the main factors affecting the cost of Buffet Service at a four-star city hotel. For this purpose, we studied those families of products with greater incidence both by cost and consumption. It was found that the fresh fruit items were the ones with a greater impact both in cost and consumption, as well as a low percentage of utilization and calculated its profitability by use of the ABC classification technique. Proposals were presented of other cuts for fruits such as orange, grapefruit and pineapple which may impact in a positive way on economic savings in this type of service. Finally, from participant observation and at the discretion of experts, factors that most affect the cost of goods for sale at a buffet service were also identified.

Keywords : buffet service; performance; waste; management.