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Chapter 2 The control process. A considerable part of the previous chapter on costs and sales was devoted to explaining the meaning of those terms as they relate to the food and beverage industry. This chapter will define control, discuss the relationship of control to costs and sales, and outline how a manager institutes control in an enterprise. | Principles of Food, Beverage, and Labor Cost Controls, Ninth Edition Control: Process used by managers to direct, regulate and restrain the actions of people so that the established goals of an enterprise may be achieved Cost Control: Process used by managers to regulate costs and guard against excessive costs Standards:Rules or measures established for making comparisons and judgments Standard cost: Cost of goods and services identified, approved and accepted by management Standard procedures: Procedures that have been established as the correct methods, routines and techniques for day-to-day operations Budget: Realistic expression of management’s goals and objectives expressed in financial terms Control system: Collection of interrelated and interdependent control techniques and procedures in use in a given food and beverage operation The cost/benefit ratio is the relationship between the costs incurred in instituting and maintaining a single control or control system, and the . | Principles of Food, Beverage, and Labor Cost Controls, Ninth Edition Control: Process used by managers to direct, regulate and restrain the actions of people so that the established goals of an enterprise may be achieved Cost Control: Process used by managers to regulate costs and guard against excessive costs Standards:Rules or measures established for making comparisons and judgments Standard cost: Cost of goods and services identified, approved and accepted by management Standard procedures: Procedures that have been established as the correct methods, routines and techniques for day-to-day operations Budget: Realistic expression of management’s goals and objectives expressed in financial terms Control system: Collection of interrelated and interdependent control techniques and procedures in use in a given food and beverage operation The cost/benefit ratio is the relationship between the costs incurred in instituting and maintaining a single control or control system, and the benefits or savings derived by doing so. Benefits must always exceed costs. Before instituting any new procedures for control, management should first determine that the anticipated savings will be greater than the cost of the new procedures. - Establishing standards - Establishing procedures - Training - Setting examples - Observing and correcting employee actions - Requiring records and reports - Disciplining employees - Preparing and following budgets 1. Establish standards and standard procedures for operation. 2. Train all individuals to follow established standards and standard procedures. 3. Monitor performance and compare actual performances with established standards. 4. Take appropriate action to correct deviations from standards. Control process Flexible budget Operating budget Procedures Quality standards Quantity standards Sales control Static budget The Budget The budget, or financial plan, will detail the operational direction of your unit and your expected financial
