TAILIEUCHUNG - Lecture Principles of food, beverage, and labor cost controls (Ninth edition): Chapter 1 - Paul R. Dittmer, J. Desmond Keefe

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 .

• Quản trị kinh doanh
• Labor cost controls
• Food controls
• Beverage controls
• Labor controls
• Variable costs
• Fixed costs
• Cost volume profit relationships
• Cost volume profit analysis
• Total labor cost
• 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
• Food purchasing
• Receiving control
• Food storing
• Issuing control
• Yield factor