Food & Beverage Cost and Control ( Class XII)

FOOD AND BEVERAGE COST AND CONTROL

                       CLASS XII

                                                                        

THEORY MARKS: 60

 1.       FOOD COST CONTROL                                

• Introduction to Control
• Definition
• Objective and Advantages of Cost Control
• Obstacle to Food and Beverage Controls
•  Limitation of Cost Control
•  Methodology and Phases of Cost Control
• Essentials of Cost Control

  2.     COST AND COSTING                                                       

         Elements of Cost:

# Food Cost

# Labour Cost

# Over Heads

  Break Even Point

3.      INTRODUCTION TO COST CONTROL CYCLE                        

• Purchasing
•  Receiving
• Storing
• Issuing
• Production Control
• Sales Control

4.       BEVERAGE CONTROL                                                     

• Beverage Sales Control

# Beverage Order Ticket (BOT)

# Beverage Cheque

# Beverage Summary Sheet

# Beverage Sales Summary Sheet

# Visitors Tabular Ledger / NCR

# Guest Weekly Book / Day Book / NCR

5.      PURCHASING                                                                 

•  Definition
• Aims of Purchasing
• Purchasing Staff
• Selection of suppliers
• Types of food purchased
• Quality Purchasing
• Standard Purchase Specification (SPS)
• Purchase Methods
• Controls in Purchasing
• Purchase Order

6.       RECEIVING                                                                       

•  Introduction
• Receiving Staff
• Equipments for receiving

• Documents provided by Suppliers

# Quotation

# Delivery Note

# Bill / Tax Invoice  

# Credit Note

• Records maintained in Receiving Department

# GRB

# Meat Tag

• Controls in Receiving
• Receiving Procedure
• Blind Receiving
• Frauds in Receiving

7.       STORAGE CONTROL                                                        

·         Aims and Objectives·         Store Room Staff·         Location and Layout·         Arrangement of Food·         Inventory Control·         Stock Levels·         Records maintained·         Stock Taking·         Controls in Storage

8.       ISSUING CONTROL                                                          

·         Indenting·         Transfer Notes

9.      PRODUCTION CONTROL                                                   

·         Standard Recipe·         Standard Portion Size

10.  SALES AND REVENUE CONTROL                                         

·                     Process for receiving payments by various modes:

a.      Cash

b.      Traveler’s Cheque

c.       Credit Card

d.      Debit Card

e.      Credit Sale (Companies)

f.      Travel Agents, etc.

·         ECR

·                     NCR   

·         POS

·         Cash Handling