The Purpose of Food and Beverage Cost Control

THE PURPOSE OF FOOD AND BEVERAGE COST CONTROL 1. The hint purpose of food and beverage planning and swan systems is to avoid overweening constitutes by reducing waste and other forms of loss to a minimum, without sacrificing the quality or criterion of the food which goes to the customer. 2. An effective interpret act will serve other purposes as well aid in developing popular menus aid in improving the quality of the intersection point aid in pricing for profit The Flow of greets done the Various aliment and Beverage Activities 1.Basic Operating activities Purchasing Receiving Storing bare Pre-preparation (butchering, vegetable cleaning etcetera ) Portioning Preparation (cooking, baking, salad and sandwich making, etc. ) usefulness Ac depending and sales Study Highlights1 ? feed and Beverage costs in the majority of restaurant operations represent the largest single expenditure of the revenue. ? Food and beverage costs are influenced by the way the variou s activities such as purchasing, receiving, storing, issuing, pre-preparation, preparation and ac work outing are performed. Food and beverage control procedures should serve as effective tools of management to aid in the control of costs. They should be designed in such a way that the virtually effective allocation of time is made to the planning, comparing and corrective activeness phases of control, with the emphasis on planning. ? F&B control systems must be effectively used by management before they can be a valuable aid in the control of costs. ? F&B control systems are supported by various types of standards established by management e. g. , standard barter for specifications, standard portion sizes, standard recipes, etc. F&B control systems should be simple and flexible. ? Management is trustworthy for cost control, and should make use of every tool and technique at its disposal in order to keep costs in barrier with what they should be. ? In large, complex F&B operati ons, management is given cost control assistance in the form of staff specialists such as a food and beverage control office. ? In small F&B operations, the manager and his operating staff must alone take note the necessary planning and control procedures as part of their day-to-day responsibilities. quaternary Basic Operating Procedures 1.Food Purchasing, Receiving, Storing and Issuing The primary objective of for each one of the basic operating procedures should be kept in mind during this field of view Purchasing to obtain the best quality of intersection based on established specifications, at the best possible price. Receiving to obtain the quality and quantity of merchandise ordered and at the quoted price. Storing to maintain adequate stocks of merchandise on hand, and to avoid loss through theft or spoilage. Issuing to get a line proper authorization for the merchandise to be released and to properly account for each days issue. . Standard Purchase Specification A leverage specification is a concise description of the quality, size, and weight or count factors desired for a particular item Management establishes standard purchase specifications based upon a thorough study of the menu needs and their merchandising and pricing policies The purchasing agent, the purveyors of the company, and the companys receiving clerk should each restrain a set of the established specifications ? Purchasing 1. There are 3 basic requisites for effective purchasing a. a qualified and honest buyer . a sound set of standard purchase specifications c. effective buy methods and procedures. 2. Standard purchase specifications are concise descriptions of the quality, size, and weight or count factors desired for a particular item. 3. Copies of the purchase specifications should be in the detainment of a. the purchasing agent, b. the companys purveyors c. the companys receiving clerk. 4. Constant critical review and military rating procedures are necessary in or der to insure the invariable adherence to established policies and procedures. ? Receiving 1.The personnel responsible for receiving should know all aspects of the merchandise they are called upon to evaluate and receive. 2. Food merchandise should be checked from the stall of quality, quantity, specification, and price. 3. All merchandise accepted should be supported by an invoice, and the inside information of the invoice summarized on a daily receiving sheet. 4. Constant follow-up and evaluation checks are necessary to insure proper performance of the receiving procedures. 1. Definition of footing 1. Cost of Food Consumed 2. Cost of Food Sold 3. Month-end Actual Cost of Food Consumed 4. Daily Actual Food Cost 5. Standard Food Cost 2. Basic Formula for Calculating Actual Food be Opening inventory + purchases = cost of merchandise operable Merchandise available closing inventory = cost of food consumed Food consumed + or charges or credits = cost of food sold The Clo sing Inventory of the afoot(predicate) month becomes the opening inventory of the following month. Care and accuracy should be the rule in determining inventory value pic Paper wide-awake by Murage Macharia Lecturer, Mombasa Technical Training Institute P. O. BOX 81220 Mombasa 80100 Mobile +254 726 604 340 +254 750 604340