Beruflich Dokumente
Kultur Dokumente
Chapter 8
Net profit
= total sales – total costs (material + labor +
overhead costs).
Break even analysis
• Enables the relationship between fixed, semi-
fixed and variable costs at specific volumes of
business to be represented on a graph.
• Production control
• Stock management
• Purchase ordering
• Menu analysis.
Basic Concepts in
F&B Control
• Production planning
• Standard yields
• Standard recipes
Disadvantages
– Information is only produced after 7 or 28
days
– Provides no intermediate info
– Does not provide daily or to-date info on
purchases, requisitions, and sales.
Daily food cost report
for small to medium-sized establishments
Advantages
– Simple and easy to follow
– Reasonably detailed
– Record daily stock level, purchases, food
requisitioned, and food sales; enables daily food cost
percentage to be calculated for to-date totals
– To-date food cost percentage smooths out uneven
daily food cost percentages and highlights corrective
action to be taken.
Disadvantages
– Relies heavily on accuracy of basic info collected
– Not totally accurate, ignores staff meals, food
transferred to bars which is given away (nuts, potato
crisps, lemons, limes, etc.).
Food Cost Percentage
• Any variance of more than 1% between potential
and actual cost should be investigated.
• Sales by server
• Category report
Menu Engineering
Forecasting
• Forecasting is imperative due to perishability and
lack of storage space.
– How many customers will show up, at what time of day,
what will they consume?