PRINCIPLES OF FOOD, BEVERAGE, AND LABOR COST CONTROLS

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310 � CHAPTER 11 MENU ENGINEERING <strong>AND</strong> ANALYSIS sales) or (2) its profitability can somehow be increased to an acceptable level. This will require that the item be changed in some way. One way of changing an item from a dog to a puzzle is to increase contribution margin per unit, which may be done by increasing sales price. The Menu Engineering Worksheet in Figure 11.1 shows the following: Stars : Strip Steak, Tournedos Rossini, and Steak Diane. Plowhorses : Ginger Shrimp, Tea - Smoked Salmon, Pan - Seared Chicken, Chicken Albufera, Trout Grenobloise, Shrimp a la Marseille, Fruits de Mer, and Catch of the Day. Puzzles : Roasted Duck Breast, Parmesan Veal Steak, Loin of Pork, and Lamb Chops Dogs : Ve get a r i a n Bu r r ito However, all stars, plowhorses, puzzles, and dogs are not the same. Some stars are truly outstanding, with very high volume and very high contribution margins. Examples of this are Strip Steak and Tournedos Rossini. Tea - Smoked Salmon, on the other hand, has very high volume, but its contribution margin is $13.45, very close to the average of $13.68. If its price were raised $0.25, it would be in the star category. Duck Breast, by contrast, is classified as a puzzle, yet its contribution margin is $14.10. If its price were just $0.42 lower, it would be in the dog category. Graphic Representation of Stars, Plowhorses, Puzzles, and Dogs It is possible to better visualize the differences in the items by plotting them on a chart, as we have done in Figure 11.2 . The numbers sold are shown on the vertical line at the left of the chart, and the contribution margins are shown on the horizontal line at the bottom of the chart. The horizontal line going across the chart at the 115 number, which is 70 percent of the average MM, represents 4.375 percent, the cutoff point that determines whether an item is classified as high or low for volume. All items shown above the 4.375 percent line are classified as high, and all items shown below the 4.375 percent line are classified as low. The vertical line in the center of the chart represents the cutoff point that determines whether an item is classified as high or low for contribution margin. All items shown to the left of the line are classified as low, and all items to the right of the line are classified as high. We have placed each item in its approximate position on the chart so that a visual picture of all items can be shown.
FIGURE 11.2 Graphic Representation of Stars, Plowhorses, Puzzles, and Dogs Number Sold 260 250 240 230 220 210 200 190 180 170 160 150 140 130 120 110 100 90 80 70 60 50 40 30 20 10 0 4.375% PLOWHORSES DOGS $8 $9 $10 Catch of the Day Chicken Albufera Shrimp Pan-Seared Chicken MENU ANALYSIS � 311 Thus one can see that some items — Loin of Pork, Vegetarian Burrito, Veal Steak, Lamb Chops, Duck Breast, Shrimp à la Marseille, Fruits de Mer, Ginger Shrimp, and Salmon — are very close to becoming classified in another category. Using the Categories to Alter Menus Salmon Trout Fruits de Mer Shrimp a la Marseille Burrito Lamb & Veal Pork Duck PUZZLES Strip Steak Tournedos Rossini STARS Steak Diane $11 $12 $13 $14 $15 $16 $17 Contribution Margin Having completed the Menu Engineering Worksheet and the Graphic Representation of Stars, Puzzles, Plowhorses, and Dogs, it is now possible to analyze the menu and make changes that will improve contribution margins. However, before doing that, the student should recognize that changes aimed at improving contribution margins might have effects on customer selection of menu items as well as the number of customers attracted to the establishment. The discussion of break - even analysis in Chapter 3 is very valid at this point. If prices are raised, it is possible that customers will view
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� NINTH EDITION � LAST H1 HEAD
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This book is printed on acid-free p
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iv � CONTENTS CHAPTER 5 FOOD STOR
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vi � CONTENTS CHAPTER 15 BEVERAGE
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� PREFACE � � TO THE STUDENT
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� FEATURES PREFACE � xi their c
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And those who reviewed earlier edit
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� PART I � INTRODUCTION TO FOOD
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4 � CHAPTER 1 COST AND SALES CONC
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10 � CHAPTER 1 COST AND SALES CON
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40 � CHAPTER 2 THE CONTROL PROCES
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72 � CHAPTER 3 COST/VOLUME/PROFIT
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� CHAPTER 4 � FOOD PURCHASING A
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THE CONTROL PROCESS—PURCHASING AN
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DEVELOPING STANDARDS AND STANDARD P
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On Hand 10 2 doz. 5 lbs. 10 lbs. Ar
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FIGURE 4.4 Perpetual Inventory Card
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RECEIVING CONTROLS � 123 2 . Indi
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FIGURE 4.5 Invoice To The Grandview
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ESTABLISHING STANDARD PROCEDURES FO
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ESTABLISHING STANDARD PROCEDURES FO
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FIGURE 4.7 Receiving Clerk ’ s Da
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Completing the Control Process �
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QUESTIONS AND PROBLEMS � 135 3 .
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� Exercise 4.2 Barnaby ’ s Hide
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140 � CHAPTER 5 FOOD STORING AND
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164 � CHAPTER 6 FOOD PRODUCTION C
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200 � CHAPTER 7 � INTRODUCTION
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202 � CHAPTER 7 FIGURE 7.1 Portio
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FIGURE 7.3 Sales History, by Weekda
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FIGURE 7.5 210 � CHAPTER 7 Produc
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FIGURE 7.6 A More Elaborate Product
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216 � CHAPTER 7 FIGURE 7.7 Compar
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� CHAPTER 8 � MONITORING FOODSE
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MONTHLY INVENTORY � 229 no idea o
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3 . Weighted - average purchase pri
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MONTHLY INVENTORY � 233 method of
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MONTHLY INVENTORY � 235 memory an
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Opening inventory Food purchases Cl
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MONTHLY INVENTORY � 239 Gratis to
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MONTHLY INVENTORY � 241 2. Prescr
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REPORTS TO MANAGEMENT � 243 calcu
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FIGURE 8.4 Food Cost Report Compari
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INVENTORY TURNOVER � 247 and food
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INVENTORY TURNOVER � 249 If the r
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� Cost of food issued Opening inv
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QUESTIONS AND PROBLEMS � 253 Cook
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� WEB ADDRESS Steward sales, $365
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258 � CHAPTER 9 MONITORING FOODSE
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Page 296 and 297: 280 � CHAPTER 10 ACTUAL VERSUS ST
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Page 318 and 319: 302 � CHAPTER 11 MENU ENGINEERING
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Page 339 and 340: OPTIMIZING THE NUMBER OF CUSTOMERS
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Page 359 and 360: CONTROLLING REVENUE � 343 Servers
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Page 363 and 364: FIGURE 12.4 Cashier ’ s Record of
Page 365 and 366: REVENUE CONTROL USING MANUAL MEANS
Page 367 and 368: FIGURE 12.5 Restaurant Sales Contro
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Page 371 and 372: � KEY TERMS IN THIS CHAPTER � C
Page 373 and 374: � PART III � BEVERAGE CONTROL I
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� Beers ALCOHOLIC BEVERAGES � 3
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Wines ALCOHOLIC BEVERAGES � 363 L
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ALCOHOLIC BEVERAGES � 365 Classif
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FIGURE 13.1 Primary Ingredients in
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� BEVERAGE PURCHASING BEVERAGE PU
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BEVERAGE PURCHASING � 371 beverag
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BEVERAGE PURCHASING � 373 offer s
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BEVERAGE PURCHASING � 375 1 . Cou
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FIGURE 13.3 Perpetual Inventory Car
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BEVERAGE PURCHASING � 379 One suc
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Processing Orders BEVERAGE PURCHASI
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� CHAPTER ESSENTIALS KEY TERMS IN
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� EXCEL EXERCISES EXCEL EXERCISES
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� CHAPTER 14 � BEVERAGE RECEIVI
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RECEIVING � 389 Because the basic
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FIGURE 14.2 Beverage Receiving Repo
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STORING � 393 Preventing Pilferag
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STORING � 395 Another means of mo
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FIGURE 14.5 Beverage Storage Area F
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� ISSUING Establishing Standards
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FIGURE 14.6 Par Sheet for Bar Opera
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Essentially, there are three kinds
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FIGURE 14.8 Banquet Bar Requisition
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ISSUING � 407 desired frequency o
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� � EXCEL EXERCISES WEB ADDRESS
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412 � CHAPTER 15 BEVERAGE PRODUCT
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440 � CHAPTER 16 MONITORING BEVER
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476 � CHAPTER 17 BEVERAGE SALES C
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494 � PART 1V LABOR CONTROL In ei
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496 � CHAPTER 18 LABOR COST CONSI
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520 � CHAPTER 19 ESTABLISHING PER
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FIGURE 19.10 Sample Schedule Worksh
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� CHAPTER 20 � TRAINING STAFF L
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THE TRAINING PROGRAM � 561 broade
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THE TRAINING PROGRAM � 563 Althou
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THE TRAINING PROGRAM � 565 traini
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THE TRAINING PROGRAM � 567 each i
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THE TRAINING PROGRAM � 569 and on
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THE TRAINING PROGRAM � 571 closed
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FIGURE 20.1 (Continued) THE TRAININ
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CENTRALIZED VERSUS LOCALIZED TRAINI
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TRAINING MANUALS � 577 containing
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Prog ramme d - i n st r u c t i on
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� Excel Exercise 20.2 Take the re
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584 � CHAPTER 21 MONITORING PERFO
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� GLOSSAR Y � The definitions i
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GLOSSARY � 605 and their values a
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GLOSSARY � 607 C o st c ont ro l
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GLOSSARY � 609 business. Changes
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GLOSSARY � 611 Invoice stamp A ru
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GLOSSARY � 613 O p erat i n g bu
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GLOSSARY � 615 Pouring brand An a
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GLOSSARY � 617 Sales mix The rati
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GLOSSARY � 619 St e wa rd sa l e
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GLOSSARY � 621 Wa g e s Compensat
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624 � INDEX Beverage sales contro
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626 � INDEX Dogs, menu items as,
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628 � INDEX Lighting, 328, 399 Li
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630 � INDEX Portion sizes, 50, 16
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632 � INDEX Standards and standar
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CUSTOMER NOTE: IF THIS BOOK IS ACCO
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