PRINCIPLES OF FOOD, BEVERAGE, AND LABOR COST CONTROLS

� PART II �
FOOD CONTROL
Given the general discussion of three topics central to this text — cost, sales,
and control — there is now a foundation to support discussion of some
specific elements of food control. This part of the text addresses various
means of implementing the control process in order to guide the actions
of employees who work with food, as well as to control, measure, and judge
food costs and food sales. Our first step is to discuss each of the several
generally accepted steps in the chain of daily events that make up the
foodservice business, from initial purchase of raw materials to the sale of the
products prepared from those materials. Next, we consider techniques for
measuring food costs. Finally, we investigate ways of judging food costs in
relation to food sales and, from those judgments, to suggest approaches to
improving performance. We begin with a discussion of the application of the
c ont ro l pro c e ss to fo o d p u rc ha si n g a n d re c eivi n g .