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CHAPTER 1: INTRODUCTION TO FOOD AND BEVERAGE CONTROL SYSTEM
Transcript of CHAPTER 1: INTRODUCTION TO FOOD AND BEVERAGE CONTROL SYSTEM
business for beverages
of beverages sold,
given away, stolen
CHAPTER 1: INTRODUCTION TO
FOOD AND BEVERAGE
The expense to a business for food, incurred when food is consumed e.g.
of food sold, given away, stolen or waste.
Include all expenses that are neither food, beverage nor labor, e.g. rent, insurance, utilities, etc.
other than prime
COST PERCENTAGE CONCEPT
In food and beverage business,
is defined as the expense to a foodservice business when the goods are consumed or the services are rendered
It is the sum of
of employees necessary to run the business, which includes salaries, wages and employee benefits e.g. EPF, SOCSO, healthcare insurance, paid leave.
It is also known as payroll
a foodservice manager should concern:
At the end of this lesson, students should be able to:
identify different types of
in an operation
understand basic formulas in accomplishing various calculations
by Mohd Aliff
Fixed and Variable Costs
Controllable and Non-controllable Costs
Unit and Total Costs
that are usually unaffected by changes in sales volume e.g. rent, insurance, depreciation.
that are clearly related to business volume e.g. costs of materials
When the sales volume increase, VC will increase as well and vice versa
that can be changed in short term e.g. utilities, advertising.
that cannot normally be changed in short term e.g. rent, insurance, depreciation.
per unit e.g.
per portion of particular menu item
Sum of all
for a given period of time e.g. total
of producing chicken rice for a day
Sum of all food, beverage and labor
The greatest interest to most managers and owners
Play an important role in determining profit and the success of an establishment
It refers to the revenue generated from the exchange of products and services for value. It has two basic groups:
Total sales by category
Total sales per server
Total sales per seat
Average sales per server
Total number sold
SALES x COST %
COST % =
FOOD COST % =
BEVERAGE COST %
LABOR COST %
F & B COST %
F & B COST
OVERHEAD COST %
PROFIT % =
1. Calculate the cost percent if
a) sales, RM100,000; cost, RM43,000
b) sales, RM230,000; cost, RM87,000
2. Calculate the sales if
a) cost, RM9,000; cost percent, 33%
b) cost, RM2,377; cost percent, 25.3%
is the dollar amount you take in
are costs required to operate the business
is the amount remain after all expenses have been paid
Also known as
Profit and Loss Statement
A simplified statement that consists revenue, expenses and profit or loss
It describes the efficiency and profitability of the operation
Profit and Loss Statement
- Cost of Sales (xx)
= Gross Profit xxx
- Expenses (xx)
= Profit/ Loss xxx
Below are forecasted sales and costs of Jack's Restaurant for the upcoming year. Prepare an income statement by using the following information:
Food sales : RM35,500
Beverage sales: RM18,200
Food cost : 32% of food sales
Beverage cost : 16% of total sales