NINTH EDITION PRINCIPLES OF FOOD BEVERAGE AND LABOR COST

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ftoc indd viii 7 25 08 10 28 42 AM,NINTH EDITION LAST H1 HEAD i. PRINCIPLES OF FOOD,BEVERAGE AND LABOR,COST CONTROLS. Paul R Dittmer,J Desmond Keefe III,JOHN WILEY SONS INC. ffirs indd i 7 25 08 10 27 21 AM,This book is printed on acid free paper. Copyright 2009 by John Wiley Sons Inc All rights reserved. Published by John Wiley Sons Inc Hoboken New Jersey. Published simultaneously in Canada, No part of this publication may be reproduced stored in a retrieval system or transmitted in any form.
or by any means electronic mechanical photocopying recording scanning or otherwise except as. permitted under Section 107 or 108 of the 1976 United States Copyright Act without either the prior. written permission of the Publisher or authorization through payment of the appropriate per copy fee. to the Copyright Clearance Center Inc 222 Rosewood Drive Danvers MA 01923 978 750 8400 fax. 978 646 8600 or on the web at www copyright com Requests to the Publisher for permission should. be addressed to the Permissions Department John Wiley Sons Inc 111 River Street Hoboken NJ. 07030 201 748 6011 fax 201 748 6008 or online at http www wiley com go permissions. Limit of Liability Disclaimer of Warranty While the publisher and author have used their best efforts. in preparing this book they make no representations or warranties with respect to the accuracy or. completeness of the contents of this book and specifically disclaim any implied warranties of mer. chantability or fitness for a particular purpose No warranty may be created or extended by sales rep. resentatives or written sales materials The advice and strategies contained herein may not be suitable. for your situation You should consult with a professional where appropriate Neither the publisher nor. author shall be liable for any loss of profit or any other commercial damages including but not limited. to special incidental consequential or other damages. Designations used by companies to distinguish their products are often claimed as trademarks In all. instances where John Wiley Sons Inc is aware of a claim the product names appear in initial capital. or all capital letters Readers however should contact the appropriate companies for more complete. information regarding trademarks and registration, For general information on our other products and services or technical support please contact our. Customer Care Department within the United States at 800 762 2974 outside the United States at. 317 572 3993 or fax 317 572 4002, Wiley also publishes its books in a variety of electronic formats Some content that appears in print. may not be available in electronic books, For more information about Wiley products visit our Web site at http www wiley com. Library of Congress Cataloging in Publication Data. Dittmer Paul, Principles of food beverage and labor cost controls Paul R Dittmer J Desmond Keefe. III 9th ed,Includes index,ISBN 978 0 471 78347 3 cloth CD alk paper.
1 Food service Cost control I Keefe J Desmond II Title. TX911 3 C65D57 2009,647 95068 dc22,2008001373,Printed in the United States of America. 10 9 8 7 6 5 4 3 2 1,ffirs indd ii 7 25 08 10 27 24 AM. PREFACE IX,INTRODUCTION TO FOOD BEVERAGE,AND LABOR CONTROLS 1. CHAPTER 1 COST AND SALES CONCEPTS 3,INTRODUCTION 4 COST CONCEPTS 10 SALES CONCEPTS 16. THE COST TO SALES RATIO COST PERCENT 22 CHAPTER ESSENTIALS 31. KEY TERMS IN THIS CHAPTER 32 QUESTIONS AND PROBLEMS 32. EXCEL EXERCISES 35,CHAPTER 2 THE CONTROL PROCESS 39.
INTRODUCTION 40 CONTROL 40 THE CONTROL PROCESS 43,CONTROL SYSTEMS 60 COST BENEFIT RATIO 64 CHAPTER. ESSENTIALS 66 KEY TERMS IN THIS CHAPTER 66,QUESTIONS AND PROBLEMS 67 EXCEL EXERCISES 70. CHAPTER 3 COST VOLUME PROFIT RELATIONSHIPS 71, INTRODUCTION 72 THE COST VOLUME PROFIT EQUATION 75. VARIABLE RATE AND CONTRIBUTION RATE 78 BREAK EVEN, POINT 80 COST VOLUME PROFIT CALCULATIONS FOR THE GRANDVIEW. BISTRO 80 COST CONTROL AND THE COST VOLUME PROFIT EQUATION 87. CHAPTER ESSENTIALS 91 KEY TERMS IN THIS CHAPTER 91 QUESTIONS. AND PROBLEMS 91 EXCEL EXERCISES 94,FOOD CONTROL 95.
CHAPTER 4 FOOD PURCHASING AND RECEIVING CONTROL 97. INTRODUCTION 98 THE CONTROL PROCESS PURCHASING AND. RECEIVING 98 DEVELOPING STANDARDS AND STANDARD PROCEDURES. FOR PURCHASING 101 STANDING ORDERS 123 RECEIVING,CONTROLS 123 ESTABLISHING STANDARD PROCEDURES FOR. RECEIVING 125 CHAPTER ESSENTIALS 133 KEY TERMS IN THIS. CHAPTER 134 QUESTIONS AND PROBLEMS 134 EXCEL,EXERCISES 136 WEB ADDRESSES 137. ftoc indd iii 7 25 08 10 28 39 AM,iv CONTENTS,CHAPTER 5 FOOD STORING AND ISSUING CONTROL 139. INTRODUCTION 140 STORING CONTROL ESTABLISHING STANDARDS AND. STANDARD PROCEDURES FOR STORING 140 ISSUING CONTROL ESTABLISHING. STANDARDS AND STANDARD PROCEDURES FOR ISSUING 145 FOOD AND. BEVERAGE TRANSFERS 150 CHAPTER ESSENTIALS 156 KEY TERMS. IN THIS CHAPTER 156 QUESTIONS AND PROBLEMS 156 EXCEL. EXERCISES 162 WEB ADDRESS 162,CHAPTER 6 FOOD PRODUCTION CONTROL I PORTIONS 163. INTRODUCTION 164 ESTABLISHING STANDARDS AND STANDARD. PROCEDURES 164 CALCULATING STANDARD PORTION COSTS 170. ADVANTAGES AND DISADVANTAGES OF STANDARDIZED YIELD 190. USING YIELD PERCENTAGES 191 RECIPE SOFTWARE 192 CHAPTER. ESSENTIALS 193 KEY TERMS IN THIS CHAPTER 193 QUESTIONS AND. PROBLEMS 194 EXCEL EXERCISES 198 WEB ADDRESS 198, CHAPTER 7 FOOD PRODUCTION CONTROL II QUANTITIES 199.
INTRODUCTION 200 ESTABLISHING STANDARDS AND STANDARD. PROCEDURES 200 DETERMINING PRODUCTION QUANTITIES 212. CONTROL OF PREPORTIONED ENTR ES 221 A WORD OF CAUTION 223. CHAPTER ESSENTIALS 223 KEY TERMS IN THIS CHAPTER 224. QUESTIONS AND PROBLEMS 224 EXCEL EXERCISES 225 WEB. ADDRESS 225,CHAPTER 8 MONITORING FOODSERVICE OPERATIONS I. MONTHLY INVENTORY AND MONTHLY,FOOD COST 227,INTRODUCTION 228 MONTHLY INVENTORY 229 REPORTS TO. MANAGEMENT 243 INVENTORY TURNOVER 247 CHAPTER, ESSENTIALS 250 KEY TERMS IN THIS CHAPTER 250 QUESTIONS AND. PROBLEMS 251 EXCEL EXERCISES 254 WEB ADDRESS 255,CHAPTER 9 MONITORING FOODSERVICE OPERATIONS II. DAILY FOOD COST 257,INTRODUCTION 258 DETERMINING DAILY FOOD COST 258.
BOOK VERSUS ACTUAL INVENTORY COMPARISON 269 CHAPTER. ESSENTIALS 273 KEY TERMS IN THIS CHAPTER 274 QUESTIONS AND. PROBLEMS 274 EXCEL EXERCISES 278,ftoc indd iv 7 25 08 10 28 40 AM. CONTENTS v,CHAPTER 10 MONITORING FOODSERVICE OPERATIONS III. ACTUAL VERSUS STANDARD FOOD COSTS 279, INTRODUCTION 280 DETERMINING STANDARD COST 281 COMPARING. ACTUAL AND STANDARD COSTS 281 PERIODIC COMPARISON 293. CHAPTER ESSENTIALS 297 KEY TERMS IN THIS CHAPTER 297 QUESTIONS. AND PROBLEMS 297 EXCEL EXERCISES 300,CHAPTER 11 MENU ENGINEERING AND ANALYSIS 301. INTRODUCTION 302 MENU ENGINEERING 303 MENU, ANALYSIS 309 USING 100 PERCENT OF THE AVERAGE FOR NUMBER.
SOLD 314 CHAPTER ESSENTIALS 316 KEY TERMS IN THIS,CHAPTER 316 QUESTIONS AND PROBLEMS 316 EXCEL. EXERCISES 319 WEB ADDRESSES 319,CHAPTER 12 CONTROLLING FOOD SALES 321. INTRODUCTION 322 THE GOALS OF SALES CONTROL 322,OPTIMIZING THE NUMBER OF CUSTOMERS 323 MAXIMIZING. PROFIT 332 CONTROLLING REVENUE 343 REVENUE CONTROL USING. MANUAL MEANS 345 REVENUE CONTROL USING COMPUTERS 352. CHAPTER ESSENTIALS 354 KEY TERMS IN THIS CHAPTER 355 QUESTIONS. AND PROBLEMS 355 EXCEL EXERCISE 356,BEVERAGE CONTROL 357. CHAPTER 13 BEVERAGE PURCHASING CONTROL 359, INTRODUCTION 360 CONTROL PROCESS AND PURCHASING 360.
ALCOHOLIC BEVERAGES 361 NONALCOHOLIC BEVERAGES 368 BEVERAGE. PURCHASING 369 CHAPTER ESSENTIALS 383 KEY TERMS IN THIS. CHAPTER 383 QUESTIONS AND PROBLEMS 384 EXCEL,EXERCISES 385 WEB ADDRESSES 386. CHAPTER 14 BEVERAGE RECEIVING STORING AND ISSUING,CONTROL 387. INTRODUCTION 388 RECEIVING 388 STORING 392, ISSUING 399 CHAPTER ESSENTIALS 408 KEY TERMS IN THIS. CHAPTER 408 QUESTIONS AND PROBLEMS 408 EXCEL,EXERCISES 409 WEB ADDRESSES 409. ftoc indd v 7 25 08 10 28 41 AM,vi CONTENTS,CHAPTER 15 BEVERAGE PRODUCTION CONTROL 411.
INTRODUCTION 412 OBJECTIVES OF BEVERAGE PRODUCTION. CONTROL 412 ESTABLISHING STANDARDS AND STANDARD PROCEDURES FOR. PRODUCTION 413 CHAPTER ESSENTIALS 436 KEY TERMS IN THIS. CHAPTER 436 QUESTIONS AND PROBLEMS 436 EXCEL,EXERCISES 438 WEB ADDRESSES 438. CHAPTER 16 MONITORING BEVERAGE OPERATIONS 439, INTRODUCTION 440 THE COST APPROACH 440 THE LIQUID MEASURE. APPROACH 456 THE SALES VALUE APPROACH 457 INVENTORY. TURNOVER 466 CHAPTER ESSENTIALS 468 KEY TERMS IN THIS. CHAPTER 469 QUESTIONS AND PROBLEMS 469 EXCEL,EXERCISES 473 WEB ADDRESSES 474. CHAPTER 17 BEVERAGE SALES CONTROL 475,INTRODUCTION 476 THE OBJECTIVES OF BEVERAGE SALES. CONTROL 476 GUEST CHECKS AND CONTROL 486 CHAPTER, ESSENTIALS 490 KEY TERMS IN THIS CHAPTER 491 QUESTIONS AND.
PROBLEMS 491 EXCEL EXERCISE 492,LABOR CONTROL 493,CHAPTER 18 LABOR COST CONSIDERATIONS 495. INTRODUCTION 496 EMPLOYEE COMPENSATION 496 DETERMINANTS. OF TOTAL LABOR COSTS AND LABOR COST PERCENTS 499 LABOR COST. CONTROL 513 CHAPTER ESSENTIALS 515 KEY TERMS IN THIS. CHAPTER 516 QUESTIONS AND PROBLEMS 516 EXCEL EXERCISES 517. CHAPTER19 ESTABLISHING PERFORMANCE STANDARDS 519, INTRODUCTION 520 ESTABLISHING PERFORMANCE STANDARDS AND. STANDARD PROCEDURES 520 ORGANIZING THE ENTERPRISE 523. PREPARING JOB DESCRIPTIONS 526 SCHEDULING EMPLOYEES 531. PERFORMANCE STANDARDS BASED ON TEST PERIOD 547 STANDARD STAFFING. REQUIREMENTS 548 STANDARD WORK HOURS 550 STANDARD,COST 552 CHAPTER ESSENTIALS 553 KEY TERMS IN THIS. CHAPTER 553 QUESTIONS AND PROBLEMS 554 EXCEL,EXERCISES 556 WEB ADDRESSES 557. ftoc indd vi 7 25 08 10 28 41 AM,CONTENTS vii,CHAPTER 20 TRAINING STAFF 559.
INTRODUCTION 560 A DEFINITION OF TRAINING 560 THE PURPOSE. OF TRAINING 561 THE TRAINING PROGRAM 561 CENTRALIZED. VERSUS LOCALIZED TRAINING 575 TRAINING MANUALS 576 CHAPTER. ESSENTIALS 578 KEY TERMS IN THIS CHAPTER 578 QUESTIONS AND. PROBLEMS 579 EXCEL EXERCISES 580 WEB ADDRESSES 581. CHAPTER 21 MONITORING PERFORMANCE AND TAKING CORRECTIVE. ACTION 583, INTRODUCTION 584 MONITORING PERFORMANCE 584 TAKING. CORRECTIVE ACTION TO ADDRESS DISCREPANCIES BETWEEN STANDARDS AND. PERFORMANCE 594 CHAPTER ESSENTIALS 599 KEY TERMS IN THIS. CHAPTER 599 QUESTIONS AND PROBLEMS 599 WEB ADDRESS 601. EXCEL EXERCISE 601,GLOSSARY 603,ftoc indd vii 7 25 08 10 28 41 AM. ftoc indd viii 7 25 08 10 28 42 AM,TO THE STUDENT, Successful restaurant personnel including chefs restaurant managers food. and beverage controllers dining room managers and stewards have many. skills Among them is the ability to keep costs at predetermined levels They. understand that successful operations require that costs be carefully estab. lished and monitored so that profit will result After all most profitable res. taurants have only about a 10 percent profit margin on sales after taking all. costs into consideration Food beverage and labor costs generally represent. between 60 and 70 of the toal costs of a restaurant operation If these. costs are not carefully established and monitored they can gradually increase. until profit is eliminated and losses are sustained. This text has been written to provide the student with the necessary. principles to keep restaurant costs under control so that a profitable opera. tion can be sustained Putting these principles into practice will not guarantee. a profit because there are other necessary elements for a successful restau. rant But they are absolutely necessary if a profit is to be maintained Chain. operations such as Red Lobster Olive Garden Burger King and Wendy s. have learned long ago the necessity of keeping cost under control They sup. ply high quality products to their restaurants and establish procedures that. guarantee food beverage and labor costs will be kept within predetermined. bounds Independent restaurants must do the same if profits are to be real. ized Learn these principles well and you will stand a much better chance of. being successful in your chosen profession,TO THE INSTRUCTOR. This text has been developed for use in courses introducing food beverage. and labor cost controls to students preparing for careers in food and bever. age management as well as hotels and other enterprises where this knowl. edge is necessary This edition consists of 21 chapters divided into four parts. as follows, Part I offers an introduction to food beverage and labor cost controls.
defining a number of key terms and concepts and providing a foundation. for the balance of the work as well as some sense of its scope It identifies. flast indd ix 7 25 08 10 28 01 AM, working definitions for the terms cost and sales discusses the control process. in some detail and introduces the basics of cost volume profit analysis. Part II addresses the application of the four step control process to the. primary phases of foodservice operations purchasing receiving storing issu. ing and production Specific techniques and procedures for each phase are. explained and discussed in detail Three chapters are devoted to determining. costs and using them as monitoring devices in foodservice operations One. chapter deals specifically with menu analysis Another discusses food sales con. trol offering a broad definition of the term and providing detailed discussion of. several approaches to sales control, Part III discusses the application of the four step control process to. the various beverage operations purchasing receiving storing issuing and. production Here too specific techniques and procedures for each phase are. Principles of food beverage and labor cost controls Paul R Dittmer J Desmond Keefe III 9th ed p cm Includes index ISBN 978 0 471 78347 3 cloth CD alk paper 1 Food service Cost control I Keefe J Desmond II Title TX911 3 C65D57 2009 647 95068 dc22 2008001373 Printed in the United States of America 10 9 8 7 6 5 4 3 2 1 ffirs indd ii 7 25 08 10 27 24 AM CONTENTS

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