THE PURPOSE OF FOOD AND BEVERAGE COST CONTROL
1. The principal purpose of food and beverage planning and control systems is • to avoid excessive costs by reducing waste and other forms of loss to a minimum, without sacrificing the quality or quantity of the food which goes to the customer. 2. An effective control procedure will serve other purposes as well: • aid in developing popular menus
• aid in improving the quality of the product
• aid in pricing for profit
The Flow of Costs Through the Various Food and Beverage Activities 1. Basic Operating activities
• Pre-preparation (butchering, vegetable cleaning etc.) • Portioning
• Preparation (cooking, baking, salad and sandwich making, etc.) • Service
• Accounting and sales
❑ Food 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 various activities such as purchasing, receiving, storing, issuing, pre-preparation, preparation and accounting 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 most effective allocation of time is made to the planning, comparing and corrective action 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 purchase specifications, standard portion sizes, standard recipes, etc.
❑ F&B control systems should be simple and flexible.
❑ Management is responsible for cost control,...
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