Food and Beverage Cost Control

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John Wiley & Sons, Mar 2, 2010 - Business & Economics - 544 pages
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Foodservice managers need a firm understanding and mastery of the principles of cost control in order to run a successful operation. With Food and Beverage Cost Control, Fifth Edition, Dopson and Hayes have created a comprehensive resource for both students and managers. Written in a user-friendly style, this text provides the necessary foundation in accounting, marketing, and legal issues, as well as foodservice, production, and sanitation. It also offers practical pedagogical tools, including chapter overviews, outlines, highlights, feature boxes, problems, Web links, technology tools, and key terms and concepts.
 

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Contents

GETTING STARTED
8
UNDERSTANDING THE INCOME PROFIT AND LOSS STATEMENT
14
DETERMINING SALES FORECASTS
28
MAINTAINING SALES HISTORIES
38
PREDICTING FUTURE SALES
41
MANAGING THE COST OF FOOD
55
INVENTORY CONTROL
64
PURCHASING
71
MEASURING CURRENT LABOR PRODUCTIVITY
300
MANAGING PAYROLL COSTS
315
REDUCING LABORRELATED COSTS
325
CONTROLLING OTHER EXPENSES
340
FIXED VARIABLE AND MIXED OTHER EXPENSES
346
REDUCING OTHER EXPENSES
354
USING THE INCOME STATEMENT
370
ANALYSIS OF SALESVOLUME
378

RECEIVING
89
STORAGE
100
DETERMINING ACTUAL FOOD EXPENSE
110
MANAGING THE COST OF BEVERAGES
132
STANDARDIZED DRINK RECIPES AND PORTIONS
141
STORING BEVERAGE PRODUCTS
155
BAR TRANSFERS
159
MANAGING THE FOOD
177
INVENTORY CONTROL
190
MANAGING THE FOOD PRODUCTION AREA
197
REDUCING OVERALL PRODUCT COST PERCENTAGE
221
MANAGING FOOD
236
ASSIGNING MENU PRICES
251
MANAGING THE COST OF LABOR
275
ANALYSIS OF BEVERAGE EXPENSE
385
ANALYSIS OF PROFITS
391
PLANNING FOR PROFIT
402
COSTVOLUMEPROFIT ANALYSIS
419
THE BUDGET
428
MONITORING THE BUDGET
436
MAINTAINING AND IMPROVING
458
INTERNAL THREATS TO REVENUE SECURITY
465
DEVELOPING THE REVENUE SECURITY SYSTEM
471
THE COMPLETE REVENUE SECURITY SYSTEM
485
GLOBAL DIMENSIONS
491
THE FINAL WORD
509
Bibliography
527
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