Republic of the Philippines

ILIGAN INSTITUTE OF TECHNOLOGY

Mindanao State University
Tel. No. (063) 223-2353 / CISCO loc. 4109
Iligan City 9200
Website: http://www.msuiit.edu.ph

DEPARTMENT OF HOTEL AND RESTAURANT MANAGEMENT

Course Plan, 1st Semester, A.Y. 2015-2016
A. COURSE INFORMATION
Course Number
Course Credit
Course
Component,
Hours/Week
Course
Description
Program
Competencies
Standards

Course Goal
Prerequisite
Reference/s

Other
Supplemental

HRM 96 HR COST CONTROL

3
3 units, 3 hours
54 hours/18 weeks
This course deals with the principles, procedures, and techniques of monitoring costs in foodservice operations.
Student
Outcomes(
SO)
PO 3
PO 4
PO 5

Level of
Emphasis

Core Values

Performance Indicators

Enabling
Explain the Cost Control Process.
Enabling
Identify problem solving methods in the foodservice operations.
Demonstrat
Apply menu engineering techniques to produce commercial quality business proposal.
ive
Excellence
PO 6
Introductor
Solves conversion of measurements for food cost, standardized recipe, yield percentages, and
Teamwork
y
monthly inventory.
and Accountability
PO 7
Introductor
Prepares different foodservice cost, sales, budget projections, and income statement.
y
PO 12
Introductor
Integrate cost control practices in the hospitality fieldwork.
y
The course aims to develop the students to become effective managers who could exhibit proper cost control methods and techniques in the
foodservice operations.
Acctg
11-Principles
of
Co-requisite
None
Accounting
Dittmer, Paul R., and Keefe, J.Desmond III. Principles of Food, Beverage, and Labor Cost Controls. 9 th Edition., JOHN WILEY AND SONS, 2009
Dopson, Lea R., and Hayes, David K. Food and Beverage Cost Control 6th Edition., JOHN WILEY AND SONS, 2015
Ojugo, Clement. Practical Food and Beverage Cost Control 2nd Edition., CENGAGE LEARNING, 2010
McVety, Paul J., et.al, The Menu and the Cycle of Cost Control. 4th Edition., KENDALL HALL, 2012
Sanders, Edward E., et. al., Understanding Foodservice Cost Control: An Operational Text for Food, Beverage, and Labor Cost. 3 rd Edition., PRENTICE
HALL, 2008
Traster, Daniel. Foundations of Cost Control., PRENTICE HALL, 2013
Online links
Wiley Student Companion Site: Food and Beverage Cost Control. Retrieved April 29, 2015 from http://as.wiley.com/WileyCDA/WileyTitle/productCd-

Republic of the Philippines

ILIGAN INSTITUTE OF TECHNOLOGY
Mindanao State University
Tel. No. (063) 223-2353 / CISCO loc. 4109
Iligan City 9200
Website: http://www.msuiit.edu.ph
Materials
Course
Requirement

Teacher

EHEP003352.html#student
Attendance and Class Participation (10%)
Major Exam (30%)
Outputs: Assignments, Quizzes, seatwork (30%)
Projects (30%)
Name: Beatriz Fina A. Caedo
Consultation Hours: W / 8:00AM-10AM.
Room No. 103

Class Schedule: TF / 7:30AM-9:00AM

Room No. Rm 312

B. LEARNING PLAN
Course Intended Learning Outcome
(CILO) and Time allotment
1. Describe the relevance of the course
to the VMGO of the college and to the
institute in general.
1.5 hours
2. Explain the significance of cost-tosales relationships.

4.5 hours
3.
Explain
the
advantages
and
disadvantages
of
centralized
purchasing and standing orders.

6 hours
4. Familiarize the hotel organization
and its job description and specification

Topics
I. Institute and CBAA VMGO

II. Introduction to F&B Control

Cost and Sales Concepts
Purpose of F&B Control
The Cost-to-Sales Ratio: Cost
Percent
Overview of the Budgeting
Process
III.Food
Purchasing
and
Receiving Control
The Control Process
Developing and Establishing
Standards
and
Standard
Procedures
Food Storing and Issuing
Control
IV.Food
Production
Control:
Portions and Quantities
Standard Recipes
Standard Portion Cost
Yield Percentages department

Teaching and Learning

Activities
Group
discussion
regarding the VMGO

Lecture-Discussion

Power

Point

Presentation

Assessment
Tasks
Reflective
Journal
Role-Playing
Buzz Session
Reflective
Group
Discussion

Assessment Tool
10-pt Rubric for
reflective journal
15-pt Checklist
for simulation
activities
Written Analysis
Written Quiz

Lecture-Discussion
Power
Point
Presentation
Case Studies

Group
Discussion
Short Answer
Question

Written Quiz
Individual
Exercises

Lecture-Discussion
Power
Point
Presentation
Case Study

Group
Discussion
Case Studies

Written Quiz
Individual
Exercises

Evidence of
Outcomes

Republic of the Philippines

ILIGAN INSTITUTE OF TECHNOLOGY
Mindanao State University
Tel. No. (063) 223-2353 / CISCO loc. 4109
Iligan City 9200
Website: http://www.msuiit.edu.ph

4.5 hours

1.5 hours

Sales and marketing

division
Accounting division
Engineering and maintenance
division
Security division
Human resources division
Preliminary Examination

Republic of the Philippines

ILIGAN INSTITUTE OF TECHNOLOGY
Mindanao State University
Tel. No. (063) 223-2353 / CISCO loc. 4109
Iligan City 9200
Website: http://www.msuiit.edu.ph
Course Intended Learning Outcome
(CILO) and Time allotment
5. Prepare a monthly inventory report

7.5 hours
6. Analyze a prepared
engineering worksheet.

menu

6 hours

Topics
V.Monitoring
Foodservice
Operations
Monthly Inventory
Inventory Turnover
Daily Food Cost
Standard Food Cost
Periodical
comparison
of
Actual vs Standard Food Cost
VI.Menu
Engineering
and
Analysis
Menu Engineering
Menu Analysis

Teaching and Learning

Activities

Assessment
Tasks

Lecture-Discussion
Power
Point
Presentation
Case Studies

Group
Discussion
Business
Portfolio

Written Quiz
Individual
Exercises

Lecture-Discussion
Power
Point
Presentation

Using 100% of the Average

for Number Sold

7. Explain the three goals of sales

control
3 hours
1.5 hours
8. Describe the standard procedure for
processing beverage orders in large
hotels and restaurants.
3 hours
9.
Compare
the
techniques
for
beverages used in the HR industry from
receiving to issuing control.
1.5 hours

VII. Controlling Food Sales

Guest Count
Maximizing Profit
Revenue Control
VIII. Beverage Purchase Control
Control
Process
and
Purchasing
Alcoholic and Non-alcoholic
Beverages
Beverage Purchasing
IX. Beverage Receiving, Storing,
and Issuing Control
Receiving
Storing
Issuing

Assessment Tool

Lecture-Discussion
Power
Point
Presentation
Case Studies

Group
Discussion
Practice
and Drill
Special
Project: Menu
Card
Practice
and
Drill
Case Study

Midterm Examinations
Lecture-Discussion
Case Studies
Power
Point Group
Presentation
Discussion
Case Studies
Lecture-Discussion
Power
Point
Presentation

Case Studies
Group
Discussion

Oral
and
Written Quiz
Rubric

Individual
Exercises
Written Quiz

Oral
and
Written Quiz

Narrative
Report
Oral Test

Evidence of
Outcomes

Republic of the Philippines

ILIGAN INSTITUTE OF TECHNOLOGY
Mindanao State University
Tel. No. (063) 223-2353 / CISCO loc. 4109
Iligan City 9200
Website: http://www.msuiit.edu.ph
Course Intended Learning Outcome
(CILO) and Time allotment
10. Explain the goals of beverage sales
control

3 hours
11. Discuss labor cost control.

6 hours

12.
Describe
how
to
develop
performance standards based on a test
period.
3 hours
1.5 hours

Topics

Teaching and Learning

Activities

Assessment
Tasks

Assessment Tool

X. Beverage Production and

Sales Control
Standard Pour Sizes and
Processes
The Sales Value Approach
Inventory Turnover
Sales Control
XI. Labor Control
Employee Compensation
Labor Cost & Labor Cost
Percentages
Performance / Production
Standards
Standard
Staffing
Requirement
Work hours and Training

Lecture-Discussion
Power
Point
Presentation

Practice
drill

Lecture-Discussion
Power
Point
Presentation
Case Study

Case Studies
Group
Discussion
Special
Project:
Business
Proposal

Case Studies
Oral Test

XII. Monitoring Performance and

Taking Corrective Action
Monitoring Performance
Taking Corrective Action to
Address
Discrepancies
Between
Standards
and
Performance

Lecture-Discussion
Power
Point
Presentation

Case Studies
Individual
Exercises

Case Studies
Written Quiz
Narrative
Reports

Final Examination

and

Individual
Exercises
Written Quiz

Evidence of
Outcomes

Republic of the Philippines

ILIGAN INSTITUTE OF TECHNOLOGY
Mindanao State University
Tel. No. (063) 223-2353 / CISCO loc. 4109
Iligan City 9200
Website: http://www.msuiit.edu.ph

C. CLASS POLICIES
The following are the policies for this course:
Students must present their proof of enrolment (COR) to the subject teacher/ professor on the first day of class for admission.
Student should be punctual in their class attendants.
Student must wear the prescribed HRM corporate uniform, in other case otherwise, any formal corporate attire.
Student may not be allowed to enter the class after being late for 15 minutes without a valid reason.
Students are allowed to use their laptops and other devices for reporting and presentation purposes only.
All mobile phones and other electronic devices must be turned off or put to silent mode during class. Gadgets will be confiscated if students failed to do so.
All students are expected to take Major Exam ( Prelims, Midterms, and Final Exam )
All students in this subject are expected to submit assignments, projects and other requirements related to their subjects.
Submissions of any requirements must be done on or before the deadline.
Other policies will be based on CBAA Student Handbook.
Prepared by:

Recommending Approval:

Approved by:

BEATRIZ FINA A. CAEDO

Faculty

PROF. CHERYL C. ENCABO

Department Chairperson

PROF. JULITA W. BOKINGO

Dean