TAILIEUCHUNG - Lecture Principles of food, beverage, and labor cost controls (Ninth edition): Chapter 18 - Paul R. Dittmer, J. Desmond Keefe

Chapter 18 - Labor cost considerations. After reading this chapter, you should be able to: Define employee compensationand list the principal types of compensation common in food and beverage operations; explain the difference between direct and indirect compensation; explain why labor costs and labor cost percentages vary from one establishment to another;. | Principles of Food, Beverage, and Labor Cost Controls, Ninth Edition Direct: salaries, wages, tips, bonuses, commissions Indirect: paid vacations, health benefits, life insurance, free meals, free living accommodations, use of employer-operated recreational facilities, discounts on accommodations at other properties within a chain Pension benefits Social Security Labor turnover rate Training Labor legislation Labor contracts Use of part-time staff Outsourcing Sales volume Location Equipment Layout Preparation Service Menu Hours of operation Weather Competent management Labor turnover rate = Number of departing employees ÷ Total number of employees on staff Break-even for staying open an additional hour = Fixed costs ÷ (1 – Variable rate) Wages: 4 dishwashers × 35 hours × $7 per hour = $980 Benefits: $980 × 20% = $196 Total labor cost: $1,176 With all full-time staff With full-time and part-time staff Wages: 2 dishwashers × 35 hours × $7 per hour = $490 Benefits: $490 × 20% = $98 .

• Quản trị kinh doanh
• Labor cost controls
• Food controls
• Beverage controls
• Labor controls
• Total labor cost
• Cost volume profit relationships
• Cost volume profit analysis
• Daily food cost
• Opening inventory
• Monitoring beverage operations
• Cost percent methods
• The control process
• Cost control
• Monthly inventory
• Monthly food cost
• Food production control
• Sales forecasting
• Standard food costs
• Actual figures
• Menu engineering
• Menu engineering worksheet calculations
• Controlling food sales
• Sales control
• Beverage purchasing control
• Alcoholic beverages
• Beverage receiving
• Beverage storing
• Beverage production control
• Straight drinks
• Beverage sales control
• Dram shop laws
• Establishing performance standards
• EmpLoyee performance
• Training staff
• Training methods
• Monitoring performance
• Taking corrective action
• Variable costs
• Fixed costs
• Food purchasing
• Receiving control
• Food storing
• Issuing control
• Yield factor