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Summary
Summary
Principles of Food, Beverage, and Labor Cost Controls, Ninth Edition has defined the cost control course for generations of students. This new edition continues the tradition of presenting comprehensive yet concise information on cost control that is updated to reflect today's technology driven environment Key terms, key concepts, review questions, and spreadsheet exercises reinforce and support readers' understanding. It also features increased discussion and examples of technology used in food and beverage operations, a running case study, and a separate chapter on menu analysis and engineering.
Author Notes
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.
Table of Contents
| Preface |
| Part I Introduction To Food, Beverage, and Labor Controls |
| Chapter 1 Cost and Sales Concepts |
| Introduction |
| Cost Concepts |
| Sales Concepts |
| The Cost-to-Sales Ratio: Cost Percent |
| Chapter Essentials |
| Key Terms in this Chapter |
| Questions and Problems |
| Excel Exercises |
| Chapter 2 The Control Process |
| Introduction |
| Control |
| The Control Process |
| Control Systems |
| Cost/Benefit Ratio |
| Chapter Essentials |
| Key Terms in this Chapter |
| Questions and Problems |
| Excel Exercises |
| Chapter 3 Cost/Volume/Profit Relationships |
| Introduction |
| The Cost/Volume/Profit Equation |
| Variable Rate and Contribution Rate |
| Break-Even Point |
| Cost/Volume/Profit Calculations for the Grandview Bistro |
| Cost Control and the Cost/Volume/Profit Equation |
| Chapter Essentials |
| Key Terms in this Chapter |
| Questions and Problems |
| Excel Exercises |
| Part II Food Control |
| Chapter 4 Food Purchasing and Receiving Control |
| Introduction |
| The Control Process-Purchasing and Receiving |
| Developing Standards and Standard Procedures for Purchasing |
| Standing Orders |
| Receiving Controls |
| Establishing Standard Procedures for Receiving |
| Chapter Essentials |
| Key Terms in this Chapter |
| Questions and Problems |
| Excel Exercises |
| Chapter 5 Food Storing and Issuing Control |
| Introduction |
| Storing Control: Establishing Standards and Standard Procedures for Storing |
| Issuing Control: Establishing Standards and Standard Procedures for Issuing |
| Food and Beverage Transfers |
| Chapter Essentials |
| Key Terms in this Chapter |
| Questions and Problems |
| Excel Exercises |
| Chapter 6 Food Production Control I: Portions |
| Introduction |
| Establishing Standards and Standard Procedures |
| Calculating Standard Portion Costs |
| Advantages and Disadvantages of Standardized Yield |
| Using Yield Percentages |
| Recipe Software |
| Chapter Essentials |
| Key Terms in this Chapter |
| Questions and Problems |
| Excel Exercises |
| Chapter 7 Food Production Control II: Quantities |
| Introduction |
| Establishing Standards and Standard Procedures |
| Determining Production Quantities |
| Control of Preportioned Entrées |
| A Word of Caution |
| Chapter Essentials |
| Key Terms in this Chapter |
| Questions and Problems |
| Excel Exercises |
| Chapter 8 Monitoring Foodservice Operations I: Monthly Inventory and Monthly Food Cost |
| Introduction |
| Monthly Inventory |
| Reports to Management |
| Inventory Turnover |
| Chapter Essentials |
| Key Terms in this Chapter |
| Questions and Problems |
| Excel Exercises |
| Chapter 9 Monitoring Foodservice Operations II: Daily Food Cost |
| Introduction |
| Determining Daily Food Cost |
| Book versus Actual Inventory Comparison |
| Chapter Essentials |
| Key Terms in this Chapter |
| Questions and Problems |
| Excel Exercises |
| Chapter 10 Monitoring Foodservice Operations III: Actua |
