Abstract
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.© 2018, Facultad de Contaduría y Administración, Universidad Nacional Autónoma de México. All rights reserved. Publication of the article implies full assignment of property rights (copyright) in Journal of Contaduría y Administración. The publication mreserves the right to total or partial reproduction of the work in other print, electronic or any other alternative means, but always recognizing its responsibility.
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