IMPLEMENTATION OF RECIPE COSTING IN PRODUCTION COST CONTROL IN THE CULINARY INDUSTRY: SYSTEMATIC LITERATURE REVIEW

Abstract

Industry culinary face challenge Serious in control cost production, especially for perpetrator business that has not been apply system calculation cost in a way structured research​ This aim identify pattern implementation recipe costing in control cost production in industry culinary through approach Systematic Literature Review (SLR). Search literature conducted on the Google Scholar, Scopus, and DOAJ databases with range 2020–2025 publications, resulting in 10 articles selected who meet the requirements criteria inclusion based on PRISMA guide. Study results show that standardization portion and management inventory capable pressing cost operational up to 10–15%, while efficiency procurement material standard through track distribution direct contribute to the reduction waste by 15%. Three factor determinant success recipe costing identified, namely fluctuations price material standard, consistency control waste, and efficiency chain supply. This study also found three gap significant research, including​ lack of studies on the culinary MSME segment, not yet integration dimensions health consumers, as well as lack of study impact digitalization system recipe costing. Findings This expected become runway for perpetrator business culinary in designing system control higher costs​ effective and sustainable.