GAMBARAN ANALISIS BIAYA BAHAN MAKANAN DI RUMAH SAKIT UMUM DAERAH ALIMUDDIN UMAR LAMPUNG BARAT TAHUN 2023

ABSTRACT
Organization of institutional and industrial food is an integrated program consisting of planning, procurement, storage, processing of food ingredients to serving or serving on a large scale. Food standards set specifically for the needs of sick people according to the disease. In addition, the frequency and timing of meals, types of service and food distribution are made according to hospital regulations. In serving food, the food to be served includes a complete meal for one day's needs and a snack. Cost calculation analysis needs to be carried out in determining the budget and selling rates of food produced in a food operation. Especially in hospitals, this calculation is needed in determining patient meal rates and room rates, according to the policies of each hospital
The purpose of this study is to find out the description of the analysis of food costs at Alimuddin Umar Hospital, West Lampung. The research method used in this study was a descriptive study with a sample of the head of the nutrition installation and the secretariat. Data collection techniques were carried out by interviews, observation.
The results of the research on the percentage of realization of funds from the budget funds set in January 2023 were 99%, in February 2023 100%, and in March 2023 97%. on the first day Rp. 24,025, the second day IDR 29,824, the third day IDR 25,980, the fourth day IDR 28,443, the fifth day 32,891, the sixth day 30,129, and the seventh day 31,837. with the cost of determination in the third class which has been deducted by 12.3% tax to IDR 36,834
RSUD Alimuddin Umar is advised to achieve conformity to the realization of the budget and unit costs with the determination of food costs, they should modify food ingredients that are more attractive, affordable but still nutritionally balanced, revise the menu again, or by changing the food ingredients, carry out cross subsidies and evaluate menus that are it's in the menu cycle

Keyword : Cost, Analysis, Budget, Design, Food
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