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Chapter 1 is devoted to the basic concepts of costs and sales and their many variations and uses. After reading this chapter, you should be able to: Define the terms cost and sales; define and provide an example of the following types of costs: fixed, directly variable, semivariable, controllable, noncontrollable, unit, total, prime, historical, and planned;. | Principles of Food, Beverage, and Labor Cost Controls, Ninth Edition Revenue is the amount of dollars you take in. Expenses are the costs of the items required to operate the business. Profit is the amount of dollars that remain after all expenses have been paid. Revenue - Expenses = Profit There are four costs a Food Service Manager must concern themselves with Food costs are the costs associated with actually producing the menu items. In most cases, food costs will make up the largest or second largest expense category you must learn to manage. Beverage costs are those related to the sale of alcoholic beverages. Costs of a non-alcoholic nature are considered an expense in the Food Costs category. Alcoholic beverages accounted for in the Beverage Costs category include beer, wine, and liquor. It may also include the costs of ingredients necessary to produce these drinks, such as cherries, lemons, olives, limes, mixers like carbonated beverages and juices, and other items commonly . | Principles of Food, Beverage, and Labor Cost Controls, Ninth Edition Revenue is the amount of dollars you take in. Expenses are the costs of the items required to operate the business. Profit is the amount of dollars that remain after all expenses have been paid. Revenue - Expenses = Profit There are four costs a Food Service Manager must concern themselves with Food costs are the costs associated with actually producing the menu items. In most cases, food costs will make up the largest or second largest expense category you must learn to manage. Beverage costs are those related to the sale of alcoholic beverages. Costs of a non-alcoholic nature are considered an expense in the Food Costs category. Alcoholic beverages accounted for in the Beverage Costs category include beer, wine, and liquor. It may also include the costs of ingredients necessary to produce these drinks, such as cherries, lemons, olives, limes, mixers like carbonated beverages and juices, and other items commonly used in the production and service of alcoholic beverages. Labor costs include the cost of all employees necessary to run the business, including taxes and benefits. In most operations, labor costs are second only to food costs in total dollars spent. Overhead costs include all expenses that are neither food, beverage nor labor, such as utilities, rent, linen, etc. Good managers learn to understand, control, and manage their expenses. Numbers can be difficult to interpret due to inflation. Therefore, the industry uses percentage calculations. Percentages are the most common standard used for evaluating costs in the foodservice industry. Food Cost = Food Cost % Food Sales Beverage Cost = Beverage Cost % Beverage Sales Labor Costs = Labor Cost % Total Sales Percent (%) means “out of each hundred.” There are three (3) ways to write a percent: Common Form In its common form, the "%" sign is used to express the percentage, as in 10%. Fraction Form In fraction form, the percent is expressed as