ENHANCING CULINARY PROFITABILITY: FOOD COST CALCULATION AND CONTROL TECHNIQUES BASED ON MARGINAL SALES FOR REVENUE OPTIMIZATION

Culinary profitability is a critical determinant of success in hospitality operations, where fluctuating ingredient
costs and dynamic customer demand significantly influence financial performance. The objective of this study is to examine the role of food cost calculation and control techniques integrated with marginal sales analysis to enhance revenue optimization in food service establishments. The research adopts a quantitative approach, analyzing cost structures, contribution margins, and sales patterns to identify high-profit menu items and cost-efficient operational practices. Primary
data were collected from selected restaurants through structured questionnaires and financial records, while secondary data were obtained from industry reports and academic literature. The findings reveal that effective food cost control combined with marginal sales evaluation enables managers to make informed pricing, portioning, and menu engineering decisions. The study also highlights that optimizing high-contribution items and minimizing low-margin offerings significantly improves overall profitability. Furthermore, the integration of marginal analysis with inventory and waste control practices reduces operational inefficiencies. The research concludes that a strategic combination of cost management and marginal
sales analysis serves as a powerful tool for revenue maximization in culinary operations, offering practical implications for chefs, restaurant managers, and hospitality entrepreneurs.