Principles of Food, Beverage, and Labor Cost Controls

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John Wiley & Sons, Dec 3, 2008 - Business & Economics - 648 pages
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Separated into four parts including an introduction to food, beverage, and labor cost controls followed by separate sections each devoted to food, beverage, and labor, this classic text has been updated in this new Ninth Edition. In this new edition, key terms, key concepts, review questions, and spreadsheet exercises reinforce and support readers understanding. It also features increased discussion and examples of technology use in food and beverage operations, a running case study, and a separate chapter on menu analysis and engineering. This text is well suited for classroom, professional training, and on-the-job use.

Note: CD-ROM/DVD and other supplementary materials are not included as part of eBook file.

  

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No wonder so many people got it wrong in the industry, there is great confusion on this subject but depending on how the software is set up I guess the definition in this book is okay, but as far as I know any kind of food loss or beverage loss due to any circumstance or condition should be accounted for uner food loss/waste, and beverage loss/waste, a VOID should only be used for erasing transactions that did not involve a monetary loss such as food, beverage, alcohol, or merchandise.
Voiding all items that need to be corrected will produce incorrect inventory, food cost, and accounting errors. If you void items that are not available, they will be totaled as a loss, if you void a undercooked food item and mix it with other voided items you can see how this will throw off your numbers. Unless your software "POS" is programmed to seperate a VOID into different catagories such as those in which you lose monney and those in which no money is lost. Most systems ask for a reason for the VOID but totals all of them at the end of the night, which makes the totals voided useless in trying to figure out profit/loss.
 

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Contents

TO THE STUDENT
FEATURES
ACKNOWLEDGMENTS
INTRODUCTION
COST CONCEPTS
SALES CONCEPTS
COST PERCENT
INTRODUCTION
NONALCOHOLIC BEVERAGES
BEVERAGE PURCHASING
INTRODUCTION
RECEIVING
STORING
ISSUING
INTRODUCTION
OBJECTIVES OF BEVERAGE PRODUCTION CONTROL

THE CONTROL PROCESS
CONTROL SYSTEMS
COSTBENEFIT RATIO
INTRODUCTION
THE COSTVOLUMEPROFIT EQUATION
VARIABLE RATE AND CONTRIBUTION RATE
BREAKEVEN POINT
COST CONTROL AND THE COSTVOLUMEPROFIT EQUATION
INTRODUCTION
THE CONTROL PROCESSPURCHASING AND RECEIVING
DEVELOPING STANDARDS AND STANDARD PROCEDURES FOR PURCHASING
STANDING ORDERS
RECEIVING CONTROLS
ESTABLISHING STANDARD PROCEDURES FOR RECEIVING
INTRODUCTION
ESTABLISHING STANDARDS AND STANDARD PROCEDURES FOR ISSUING
FOOD AND BEVERAGE TRANSFERS
INTRODUCTION
CALCULATING STANDARD PORTION COSTS
ADVANTAGES AND DISADVANTAGES OF STANDARDIZED YIELD
RECIPE SOFTWARE
INTRODUCTION
ESTABLISHING STANDARDS AND STANDARD PROCEDURES
DETERMINING PRODUCTION QUANTITIES
CONTROL OF PREPORTIONED ENTRÉES
A WORD OF CAUTION
INTRODUCTION
MONTHLY INVENTORY
REPORTS TO MANAGEMENT
INVENTORY TURNOVER
INTRODUCTION
BOOK VERSUS ACTUAL INVENTORY COMPARISON
INTRODUCTION
DETERMINING STANDARD COST
PERIODIC COMPARISON
INTRODUCTION
MENU ENGINEERING
MENU ANALYSIS
USING 100 PERCENT OF THE AVERAGE FOR NUMBER SOLD
INTRODUCTION
OPTIMIZING THE NUMBER OF CUSTOMERS
MAXIMIZING PROFIT
CONTROLLING REVENUE
REVENUE CONTROL USING MANUAL MEANS
REVENUE CONTROL USING COMPUTERS
INTRODUCTION
CONTROL PROCESS AND PURCHASING
INTRODUCTION
THE COST APPROACH
THE LIQUID MEASURE APPROACH
THE SALES VALUE APPROACH
INVENTORY TURNOVER
INTRODUCTION
GUEST CHECKS AND CONTROL
INTRODUCTION
EMPLOYEE COMPENSATION
DETERMINANTS OF TOTAL LABOR COSTS AND LABOR COST PERCENTS
LABOR COST CONTROL
INTRODUCTION
ESTABLISHING PERFORMANCE STANDARDS AND STANDARD PROCEDURES
ORGANIZING THE ENTERPRISE
PREPARING JOB DESCRIPTIONS
SCHEDULING EMPLOYEES
PERFORMANCE STANDARDS BASED ON TEST PERIOD
STANDARD STAFFING REQUIREMENTS
STANDARD WORK HOURS
STANDARD COST
INTRODUCTION
A DEFINITION OF TRAINING
CENTRALIZED VERSUS LOCALIZED TRAINING
TRAINING MANUALS
INTRODUCTION
TAKING CORRECTIVE ACTION TO ADDRESS DISCREPANCIES BETWEEN STANDARDS AND PERFORMANCE
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About the author (2008)

Paul R. Dittmer has extensive experience in the food and beverage industry. He is a former hotel manager, food and beverage manager, and a consultant to the U.S. Small Business Administration, assisting restaurants in their operations. He taught food management and cost control for twenty-three years at Southern New Hampshire University (formerly New Hampshire College) and served as division chair and associate professor.

J. Desmond Keefe III is Associate Professor in the School of Hospitality, Tourism, and Culinary Management at Southern New Hampshire University.

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