m
 

m

      m m

[[
 
3.1 Necessity and functions of a control system

3.2 Types of K.O.T, Triplicate system, Billing methods, Computerized K.O.T¶s,

Flowchart.

d  
m    

A control system covering the sale of all food and beverages in a catering establishment
is essential to maximize returns. The type of control system used varies from one operation to
the other. In a large establishment, a control and accounts department will be in charge of
efficient application and functioning of a control system being used. In a smaller establishment,
this responsibility may be taken over by an asst. manager, who would personally carry out the
daily or weekly checks that were necessary. All control systems should be as simple as
possible, making it easier for the food and beverage service staff to operate and for the control
and accounts department staff to check for any errors and omissions and to have them rectified.

m      

A control system essentially monitors areas where selling takes place.

1. There must be efficient control of all items issued from various departments.
2. The system should reduce to a minimum any pilfering and wastage.
3. Management should be provided with any information they require for costing purposes,
so that that they may estimate accordingly for the coming financial period.
4. The cashier should be able to make out the customer¶s bill correctly so that the customer
is neither overcharged nor undercharged.
5. The system should show a breakdown of sales and income received in order that
adjustments and improvements can be made.

The main control methods in use in catering establishments are:

1. Triplicate or duplicate checking methods

2. Sales analysis sheets
3. Operational statistics

Page ~ of
 m
  m

      m m

à  
 !" !
 (see 3.2)

à   ! ± These are also called as Sales summaries, bill summaries or

record of restaurant sales. They provide for:
{ The reconciliation of items with gross profits
{ Sales mix information
{ Records of popular/ unpopular items
{ Records for stock control

The basic information required includes:

£ Date
£ Name of restaurant
£ Period of service
£ Bill number
£ Table number
£ Number of covers per table
£ Bill total
£ Sales mix
£ Cashiers name
£ Individual staff or till breakdown.

ABC Restaurant
Luncheon Service Date:
Cashiers Name

Servers Name
No. of Covers

Beverages
Amt. Paid
Room no.

cigarettes
Table no.

Cigars or
BILL no.

(Coffee)

Flowers
Kitchen

Liquors

TOTAL
Wines
Credit

Misc.

0321 4 6 1500 700 100 400 300 - Jack Jill - - 1500

0325 8 10 5000 2000 400 600 1000 300 Jack Mary - 700 5000

Total 16 1500 5000 2700 500 1000 1300 300 - 700 6500

D ample of Cashier¶s Sales Analysis Sheet

Page © of
 m
  m

      m m

à Ú  ± A variety of performance benchmarks also called as operational

statistics are used to monitor the restaurant.
Some of these are:

{ Sales mix: The information is taken from the sales analysis sheets and may be
further broken down to provide sales mix data. This not only reconciles sales of items
but also provides information on popular/unpopular items in the menu, records for
stock control, changes in customer interests, where profits/losses are being incurred.
{ Seat turnover: This is a pointer to efficiency. It is calculated by dividing the number of
covers served by the actual number of seats available per period.
{ Average check: Average check is also called spend per head. Average check is
calculated by dividing the total sales per department by the number of people or
covers served.
{ Index of productivity: Index of productivity is calculated by dividing Total Sales by
Labor costs incurred.
{ Sales per seat available: Shows the sales value that can be earned by each seat in a
restaurant. This is calculated by dividing total sales by the number of seats available
in the dining area.

d#   $Ú%  %  !

% &
$Ú'% m(!

There are essentially four methods of taking food and beverage orders from the guest.
Even the most sophisticated electronic system is based upon either the duplicate or triplicate
methods even though the actual checks may not be written but communicated electronically to
VDU¶s (Visual Display Units) or print out units.

Triplicate Method: Úrder is taken; top copy goes to the supply point, second copy is sent to the
cashier for billing and third copy is retained by the waiter as a means of reference during
service.

Duplicate Method: Úrder is taken; top copy goes to the supply point; second copy is retained for
service and billing purposes.

Service with order: Úrder is taken; customer is served and payment received according to the
order. D.g. bar service or take-away methods.

Page d of
 m
  m

      m m

Pre-ordered: i) individually, e.g. room service or breakfast and ii) Function catering

  )

It is a control system used in a majority of high class establishments. As the name implies it
consists of three copies. To ensure efficient control the waiter or waitress must fill in the
information required in the four corners of the check. This being:

Table number

No. of covers

Date

Signature of the waiter

On taking the food order it is written from top to bottom of the food check. Where only a table
d¶hôte menu is in operation the guest would initially order only their first and main courses. The
set price charged for this menu would be entered on the food check and circled.

A second new food check is written out for the sweet course, this being taken after the main
course is finished. A third check would be completed if any beverage such as coffee is required.

The operation for an µa la carte¶ is similar, although the guests may order course by course
according to their requirements. Abbreviations may be used as long as they are understood by
everyone and not misinterpreted by the kitchen causing the wrong order to be put, and therefore
a delay in service to the guest.

K.O.T (Food check) ±

1. The top copy goes to the kitchen and is handed to the aboyeur at the hotplate.

2. The duplicate goes to the cashier who makes out the guest¶s bill.

3. The flimsy or the third copy is retained by the waiter at his/her sideboard as a means of
reference.

There will be certain occasions where special food checks need to be made. Any checks that
may have to be cancelled or need to be altercated should be endorsed by the head waiter or
supervisor.

Suivant- Where it is necessary to write more than one food check for a meal. Eg Sweets food
check after the main course. At the head of this check should be written the word µsuivant¶ or

Page ë of
 m
  m

      m m

following check. This indicates that one check has already been written out for the following
table.

Supplement ± When an extra portion of food is required where sufficient has not been sent out,
a special check must be written out headed µSupplement¶ which means supplement the food
that has already previously been sent.

Retour and Dn place - Where a wrong dish has been ordered and has to be sent back to the
kitchen and replaced, a special check must again be made out headed µRetour¶ for the wrong
dish going back to the kitchen and µen place¶ for the new dish being served instead.

Accident ± In case of an accident in the restaurant where food is dropped by the waiter, the dish
must be replaced without any extra charge to the guest and a food check must be completed
titled µAccident¶.

a
Restaurant

Table no -
overs -

Date - Sign -

6

  
Page  of
 m
  m

      m m

m(!  !  !"  Ú

Úrders from guest in Triplicate

To Kitchen To
ashier
m 



To Servers Sideboard

Recorded in Food Sales Recorded in
ashiers Summary

analysis sheet

Placed in Security ox ills prepared from checks

hecks to
ontrol Úffice
hecks to
ontrol Úffice

ontrol to
collate checks
with Summaries
of guest͛s bills

ills issued to departments Debited to
ustomer or

responsible for any paid to cashier
shortages
Page è of
 m
  m

      m m

  )

This is a system found in smaller hotels or popular price restaurants, cafes and department
stores. It is generally used where a table d¶hôte menu is in operation.

As the name implies, there are two copies of each of these food checks, each set being serial
numbered. A check pad or bill pad as it is sometimes termed usually contains a set of 50 -100
food checks. The top copy of the food check is usually carbon backed.

For control purposes the top copy may have printed on it a waiter¶s number or a letter. This
should be the number or letter given to the waiter. The control and accounts department should
be notified about the waiter¶s identification number. The food check top copy is made up of a
number of perforated slips usually 4 or 5 in number. When writing a guests order a different
perforated slip is used for each course. The waiter must remember to write the number of
covers and price of each meal on each slip.

Since the duplicate copy acts as the guest bill, the waiter must ensure that everything charged
is paid for.

* &

+    )

The advantages of having ECR¶s or Server based POS are

1. There are fewer errors in entering sales information.

2. Transactions may be processed faster. (Single key entry for prices, electronic bar code
scanners etc.)
3. Training time may be reduced.
4. Instant credit checking may be done.
5. More detailed information may be obtained due to the electronic database generated.
6. More secure than manual registers.
7. Improved appearance and ergonomics and
8. Advance computing facilities may be provided for generation of VAT, reprinting receipts
etc.

Page ÿ of
 m
  m

      m m

 ,!


There are seven basic billing methods. They are

1.    !" When a guest requires a bill, the waiter checks everything that is
entered on the duplicate copy of the food and drink check and then totals the bill. It is
then presented to the guest. Control is effected by comparing the checks used to order
food and drink against the bill issued by each waiter.

2.   This billing method is found in conjunction with the triplicate checking
system. On receiving the duplicate copy of the food check the cashier opens a bill in
duplicate accordingly. When the guest requests the bill the waiter must collect it from the
cashier and then present it to the guest. On receiving payment from the guest, the waiter
returns the bill and cash to the cashier who will receipt both copies of the bill and will
return the receipted top copy of the bill along with any change.

3.  (! 
 This type of billing may be used in bars where the customer¶s order is
rung up as requested on a preset electronic keyboard. When the order has been
completed the total sum owing is displayed on the monitor. On receipt of cash for the
order dispensed an itemized bill might be obtained for the customer.

4. +
This billing occurs when prepayment is required for a specific occasion or
event and allows the organizer to determine exact numbers prior to the event.

5. -! Customer has credit issued by third party for either specific meal or specific
value.

6.  ! Customers not paying ± (endorsement of check only)

7. 
Refers to function type catering where bill is paid by the organizer.

£££
££
£

Page of