TAILIEUCHUNG - Lecture Principles of food, beverage, and labor cost controls (Ninth edition): Chapter 2 - Paul R. Dittmer, J. Desmond Keefe

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 .

• Quản trị kinh doanh
• Labor cost controls
• Food controls
• Beverage controls
• Labor controls
• The control process
• Cost control
• Cost volume profit relationships
• Cost volume profit analysis
• Total labor cost
• Daily food cost
• Opening inventory
• Monitoring beverage operations
• Cost percent methods
• 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