PRINCIPLES OF FOOD, BEVERAGE, AND LABOR COST CONTROLS

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18 � CHAPTER 1 <strong>COST</strong> <strong>AND</strong> SALES CONCEPTS FIGURE 1.5 The Grandview Bistro Daily Sales and Covers, Saturday, February 6, 20XX Menu Item Number Sold Sales Price, $ Total Sales, $ Bean Soup 16 $4.95 $79.20 Fish Chowder 24 8.25 198.00 Duck Empanadas 13 7.65 99.45 Vegetable Tartlets 9 6.50 58.50 Salmon Cheesecake 16 8.20 131.20 Oysters Rockefeller 17 9.35 158.95 Eggplant Roulade 9 5.50 49.50 Shiitake Mushrooms 14 5.50 77.00 Strip Steak 13 23.65 307.45 Tournedos Rossini 10 24.75 247.50 Roasted Duck Breast 5 21.40 107.00 Lamb Chops 8 21.50 172.00 Loin of Pork 6 20.50 123.00 Ginger Shrimp 9 18.00 162.00 Vegetarian Burrito 6 16.50 99.00 Tea-Smoked Salmon 13 19.20 249.60 Pan-Seared Chicken 9 16.50 148.50 Parmesan Veal Steak 7 20.85 145.95 Steak Diane 8 24.75 198.00 Chicken Albufera 11 16.45 180.95 Trout Grenobloise 9 19.00 171.00 Shrimp à la Marseille 6 19.95 119.70 Fruites de Mer 9 21.40 192.60 Catch of the Day 11 16.50 181.50 Cheesecakelettes 15 3.85 57.75 Chocolate Torte 25 4.40 110.00 Fresh Fruit Tart 28 2.75 77.00 Total Covers 140 Total Sales $3,902.30 Average Check. Average check is the result of dividing total dollar sales by the number of sales or customers. In the foodservice industry, this is also known as covers. The term cover is defined in greater detail later in the chapter.
This average is determined as follows: SALES CONCEPTS � 19 Average check � Total dollar sales � Total number of covers Figure 1.5 shows total sales of $3,902.30 and 140 covers. Thus, Average sale � $3,902.30 � 140 � $27.87 Note that appetizers and desserts are not included when determining the number of covers. The assumption is that each customer ordered an entr é e and that appetizers and desserts were additional orders placed by customers. This figure is for food only and does not include beverages. Many restaurants keep food and beverage figures separate when calculating average sale per customer. The average dollar sale is used by foodservice operators to compare the sales performance of one employee with that of another, to identify sales trends, and to compare the effectiveness of various menus, menu listings, or sales promotions. This figure is of considerable interest to managers, who are likely to be watching business trends. If the average sale decreases over time, management will probably investigate the reasons for the changes in customer spending habits. Possibilities include a deterioration in service standards, customer dissatisfaction with food quality, inadequate sales promotion, and changes in portion sizes. Average Sale per Server. Average sale per server is total dollar sales for an individual server divided by the number of customers served by that individual. This, too, is a figure used for comparative purposes, and it is usually considered a better indicator of the sales ability of a particular individual because, unlike total sales per server, it eliminates differences caused by variations in the numbers of persons served. If the Grandview Bistro had four servers on duty, and Jim, one of the servers, had 30 customers and total dollar sale of $565 on the Saturday night of February 13, average sale per server for Jim would be calculated as follows: Average sale for Jim � Total sales for Jim � Number of customers for Jim � $565 � 30 � $18.83
Page 1: � NINTH EDITION � LAST H1 HEAD
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Page 11 and 12: � PREFACE � � TO THE STUDENT
Page 13 and 14: � FEATURES PREFACE � xi their c
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Page 17: � PART I � INTRODUCTION TO FOOD
Page 20 and 21: 4 � CHAPTER 1 COST AND SALES CONC
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68 � CHAPTER 2 THE CONTROL PROCES
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70 � 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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280 � CHAPTER 10 ACTUAL VERSUS ST
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FIGURE 10.3 Menu Pre-Cost and Abstr
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FIGURE 10.5 Summary of Actual and S
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302 � CHAPTER 11 MENU ENGINEERING
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FIGURE 11.1 Grandview Bistro Menu E
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FIGURE 11.6 Menu Engineering Worksh
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� CHAPTER 12 � CONTROLLING FOOD
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OPTIMIZING THE NUMBER OF CUSTOMERS
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Price Acceptability OPTIMIZING THE
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Menu Diversity OPTIMIZING THE NUMBE
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MAXIMIZING PROFIT � 333 restauran
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MAXIMIZING PROFIT � 335 variation
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MAXIMIZING PROFIT � 337 Menu prep
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MAXIMIZING PROFIT � 339 first wit
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MAXIMIZING PROFIT � 341 with item
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CONTROLLING REVENUE � 343 Servers
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Establishing Standards for Revenue
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FIGURE 12.4 Cashier ’ s Record of
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REVENUE CONTROL USING MANUAL MEANS
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FIGURE 12.5 Restaurant Sales Contro
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REVENUE CONTROL USING COMPUTERS �
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� KEY TERMS IN THIS CHAPTER � C
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� PART III � BEVERAGE CONTROL I
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� CHAPTER 13 � BEVERAGE PURCHAS
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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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� 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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