Effective Food & Beverage Cost Control
TARGET GROUP: Store Keepers, Barmen/Waitresses, cooks and Supervisors.
BACKGROUND: This course is designed to enlighten participants on the importance of cost effectiveness within organizations (Hotels & Restaurants). The establishment of standards will be used to channel the organization goals of realizing profits whist reducing theft and loses.
COURSE CONTENT:
MODULE 1 - Determining Food and Beverage Standards
- Standard purchasing specifications
- Standard recipes
- Standard yields & yield determination
- Standard portion sizes
- Standard portion cost
MODULE 2 - The Menu Foundation of Control
- The menus influence
- Menu planning
- Calculating menu selling prices
- Menu evaluation
MODULE 3 - Purchasing Controls
- Purchasing objectives and procedures
- Purchasing responsibilities
- Selecting suppliers
- Purchasing the proper quality and quantities
- The purchase order system
- Security concerns in purchasing
- Reducing the cost of the purchasing function
MODULE 4 - Receiving Controls
- Receiving personnel
- Receiving procedures
- Request for credit memos
- Marking and tagging
- Security concerns in receiving
MODULE 5 - Storing, Issuing and Inventory Control Procedures
- Storeroom key control
- Product rotation
- Inventory control procedures
- Inventory record keeping systems
- Behind the bar costs
- Issuing control - general procedures
MODULE 6 - Calculating Actual Food and Beverage Costs
- Actual food and beverage monthly cost calculations
- Source of information for basic cost of sales
- Calculating inventory value
- Basic cost of sales adjustments
- Actual food cost daily calculations
- Components of daily food costs
- Sources of actual daily food cost information
- Calculating actual food cost
- Principles for calculating actual daily beverage costs
- Procedures for calculating daily beverage cost
- Average shift costs and Labor costing
MODULE 7 - Control Analysis, Corrective Action and Evaluation
- Procedures for comparison and analysis
- The comparison process
- Questions to consider during the comparison process
- Variance from standard
- Variance analysis
- Potential savings
- Identifying the problem
- Taking corrective action
- Assigning the responsibility
- Evaluating corrective action
MODULE 8 - Sales Income Control
- Standard income and guest check control systems
- Manual guest check system
- Automated guest check system
- Collecting Sales Income
- Sales income report
- Assessing standard income: Beverage operations
- Bottle sales value system
- Automated beverage systems
MODULE 9 - Preventing Theft of Sales Income
- Theft by bartenders
- Theft by cashiers
- Theft by food and beverage servers and other staff
- Theft by guests
- Employee theft from guests
- Control of cash after collection
- Revision, Reinforcement and Appraisal
ASSESSMENT: Trainees will be assessed and graded through the administration of a short exam

