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Cost Optimization for Profit Boost

The document discusses optimizing costs of goods sold (COGS) at an Indonesian restaurant chain called Sambal Bakar Indonesia. It finds that COGS have fluctuated above 57% due to issues like inaccurate bills of materials, price markups below standards, and high variances and waste. The proposed improvements include recalculating bills of materials, increasing product prices, and implementing variance and inventory controls. The goals are to reduce COGS to 52% and increase gross profit to 47% by controlling food costs, variances, and implementing periodic inventory audits. This is projected to increase annual profits by over $8 million. The timeline will track progress towards these COGS and profit goals.

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asesmensbi
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201 views38 pages

Cost Optimization for Profit Boost

The document discusses optimizing costs of goods sold (COGS) at an Indonesian restaurant chain called Sambal Bakar Indonesia. It finds that COGS have fluctuated above 57% due to issues like inaccurate bills of materials, price markups below standards, and high variances and waste. The proposed improvements include recalculating bills of materials, increasing product prices, and implementing variance and inventory controls. The goals are to reduce COGS to 52% and increase gross profit to 47% by controlling food costs, variances, and implementing periodic inventory audits. This is projected to increase annual profits by over $8 million. The timeline will track progress towards these COGS and profit goals.

Uploaded by

asesmensbi
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PPSX, PDF, TXT or read online on Scribd
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SAMBAL BAKAR INDONESIA

optimizing cost of goods sold


to increase net profit created: a/b/s
SAMBAL BAKAR INDONESIA

TABLE
of contents
01. Job Description

02. Problem

03. Project Improvement

04. Goals & Timeline


SAMBAL BAKAR INDONESIA

Job Desc
job
description
• Responsible for all aspects of • Make bank reconciliation
accounting
• Coordinate & preparation of
• Prepare and report sales tax, budgets & forecast
withholding tax, corp. income
tax • Calculate & ensure all assets
have been recorded properly
• Create income statement for
partners

• Collected all account receivable


and management fee
SAMBAL BAKAR INDONESIA

PROBLEM
scope of
problem
• COGS fluctuation

• Varians over 2%

• Decrease of Gross profit


cogs...
cogs
by month

72.52% 73.80%
70.15% 68.97%
66.19%
61.18%
59.47%
56.61% 57.62%
54.91%

jan feb mar apr may jun jul aug sep oct
cogs
component
• COGS 57,3% component:

- Food cost 45%

- Gas & Consumable


3.5%

- Varians & Waste


8.8%
food cost
to sales
month sales food cost %
aug 16.042 7.654 47,7%

sept 17.819 7.738 43,4%

oct 16.945 7.470 44,0%

50.807 22.862 45%


cogs by
food cost

BEVERAGES 36,8%

FOOD COST 45%

FOOD 46,6%
varians...
varians
to sales
month sales varians %
aug 16.042 1.148 7,2%

sept 17.819 1.702 9,5%

oct 16.945 1.617 9,5%

50.807 4.467 8,8%


gross profit...
gross
profit
month sales gross profit %
aug 16.042 7.147 44,6%

sept 17.819 7.488 42%

oct 16.945 6.719 40%

50.807 21.354 42%


problem
analysis
• BoM belum sesuai dengan berfungsi melakukan
actual kontrol/pengawasan terhadap
setiap mutasi/movement barang
• Mark up harga beberapa di outlet
product masih di bawah
standart • Hasil SO mandiri oleh outlet,
diragukan akurasinya
• Laporan sebelumnya masih
menggunakan metode cash • Belum adanya form sebagai
basis bukti transaksi pengeluaran
barang non sales
• Belum ada bagian yang
SAMBAL BAKAR INDONESIA

PROJECT
IMPROVEMEN T

T
how to cogs
optimizing
• BoM Recalculating

• Upping price

• Varians control & Inventory


control
bom recalculating...
varians
negative
taken by actual stock
product unit varians %
bom out
minyak kg 1.421 3.590 (2.169) (153%)

kulit pack 4.735 8.110 (3.375) (71%)

iga pack 2.718 5.263 (2.544) (94%)

kol kg 5.681 32.767 (27.115) (477%)

jeruk kg 7.603 17.401 (9.798) (129%)

es batu kg 76.456 219.505 (143.049) (187%)

telur kg 1.768 4.362 (2.594) (147%)


varians
positive
taken by actual stock
product unit varians %
bom out
teh bates kg 2.886 514 2.372 461%

beras pulen kg 31.025 18.781 12.243 65%

beras pera kg 13.728 5.778 7.950 138%

tepung terong pack 901 417 484 116%

biji selasih kg 377 66 311 468%

sagu mutiara kg 355 66 288 434%


bom esb
upping price...
upping
price
product current price cogs %
kulit 16.000 10.115 63,2%

ampela 13.000 9.212 70,9%

bebek 32.000 20.217 63,2%


upping
price
suggest
product cogs %
price
kulit 21.000 10.115 48,2%

ampela 19.000 9.212 48,5%

bebek 39.000 20.217 51,8%


upping
price
product current price cogs %
es teh 7.000 1.998 28,8%

nasi pulen 6.000 2.100 35,0%

nasi uduk 7.000 3.658 52,3%


upping
price
suggest
product cogs %
price
es teh 7.500 1.998 28,8%

nasi pulen 6.500 2.100 35,0%

nasi uduk 8.000 3.658 52,3%


upping
price
product diff. price qty sold total
kulit 5.000 40.834 204.170.000

ampela 6.000 7.513 45.076.000

bebek 7.000 26.553 185.871.000

es the manis 500 141.371 70.685.500

nasi pulen 500 211.751 105.875.500

nasi uduk 1.000 109.933 109.933.000

increase profit / month 721.611.000

/ year 8.659.332.000
varians & inventoy control...
varians &
inventory ctrl
• Membentuk team Inventory • Temuan selisih akan dibebankan
Control ke outlet terutama produk yang
sudah itemized
• Audit stock outlet periodically:
team inventory control akan • Penggunaan form sebagai barang
melakukan stock opname secara keluar non sales
berkala dan secara tiba-tiba
ketika dibutuhkan
variant &
inventory ctrl
SAMBAL BAKAR INDONESIA

Goals & timeline T


goal…

52%
57%
COGS
goal…
conclusion
description current goal ▲▼
sales 100% 100% ▬

discount 1% 1% ▬

net sales 99% 99% ▬

goals:

- cogs 57% 52% ▼

- gross profit 42% 47% ▲

- expenses 39% 39% ▬

- EBITDA 3% 8% ▲
conclusion
timeline
SAMBAL BAKAR INDONESIA

THANK
YOU!

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