Paul R. Dittmer, J. Desmond Keefe

Principles of Food, Beverage, and Labor Cost Controls

• Gebundenes Buch

Produktbeschreibung

Separated into four parts including an introduction to food, beverage, and labor cost controls followed by separate sections each devoted to food, beverage, and labor, this classic text has been updated in this new Ninth Edition. In this new edition, key terms, key concepts, review questions, and spreadsheet exercises reinforce and support readers understanding. It also features increased discussion and examples of technology use in food and beverage operations, a running case study, and a separate chapter on menu analysis and engineering. This text is well suited for classroom, professional training, and on-the-job use.
Note: CD-ROM/DVD and other supplementary materials are not included as part of eBook file.

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Produktdetails

• Verlag: Wiley & Sons
• 9. Aufl.
• Seitenzahl: 656
• Erscheinungstermin: 1. September 2008
• Englisch
• Abmessung: 243mm x 190mm x 37mm
• Gewicht: 1296g
• ISBN-13: 9780471783473
• ISBN-10: 0471783471
• Artikelnr.: 25065574

Autorenporträt

Paul R. Dittmer has extensive experience in the food and beverage industry. He is a former hotel manager, food and beverage manager, and a consultant to the U.S. Small Business Administration, assisting restaurants in their operations. He taught food management and cost control for twenty-three years at Southern New Hampshire University (formerly New Hampshire College) and served as division chair and associate professor. J. Desmond Keefe III is Associate Professor in the School of Hospitality, Tourism, and Culinary Management at Southern New Hampshire University.

Inhaltsangabe

PREFACE IX PART I 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 PART II 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 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 ANDBEVERAGE 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 STANDARDPROCEDURES 200 DETERMINING PRODUCTION QUANTITIES 212 CONTROL OF PREPORTIONED ENTRÉES 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 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 PART III 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 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 PART IV 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 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 INDEX 623