NINTH EDITION PRINCIPLES OF FOOD, BEVERAGE, AND LABOR COST

650 Pages·2008·6.4 MB·English

(cid:1) NINTH EDITION (cid:1) (cid:1)
LAST H1 HEAD i
PRINCIPLES OF FOOD,
BEVERAGE, AND LABOR
COST CONTROLS
Paul R. Dittmer
J. Desmond Keefe III
JOHN WILEY & SONS, INC.
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(cid:1) NINTH EDITION (cid:1) (cid:1)
LAST H1 HEAD i
PRINCIPLES OF FOOD,
BEVERAGE, AND LABOR
COST CONTROLS
Paul R. Dittmer
J. Desmond Keefe III
JOHN WILEY & SONS, INC.
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Library of Congress Cataloging-in-Publication Data:
Dittmer, Paul.
Principles of food, beverage, and labor cost controls / Paul R. Dittmer, J. Desmond Keefe
III. — 9th ed.
p. cm.
Includes index.
ISBN 978-0-471-78347-3 (cloth/CD: alk. paper)
1. Food service—Cost control. I. Keefe, J. Desmond. II. Title.
TX911.3.C65D57 2009
647.95068—dc22
2008001373
Printed in the United States of America
10 9 8 7 6 5 4 3 2 1
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(cid:1) CONTENTS (cid:1)
PREFACE IX
(cid:1) PART I (cid:1)
INTRODUCTION TO FOOD, BEVERAGE,
AND LABOR CONTROLS 1
CHAPTER 1 COST AND SALES CONCEPTS 3
INTRODUCTION 4 (cid:127) COST CONCEPTS 10 (cid:127) SALES CONCEPTS 16 (cid:127)
THE COST-TO-SALES RATIO: COST PERCENT 22 (cid:127) CHAPTER ESSENTIALS 31 (cid:127)
KEY TERMS IN THIS CHAPTER 32 (cid:127) QUESTIONS AND PROBLEMS 32 (cid:127)
EXCEL EXERCISES 35
CHAPTER 2 THE CONTROL PROCESS 39
INTRODUCTION 40 (cid:127) CONTROL 40 (cid:127) THE CONTROL PROCESS 43 (cid:127)
CONTROL SYSTEMS 60 (cid:127) COST–BENEFIT RATIO 64 (cid:127) CHAPTER
ESSENTIALS 66 (cid:127) KEY TERMS IN THIS CHAPTER 66 (cid:127)
QUESTIONS AND PROBLEMS 67 (cid:127) EXCEL EXERCISES 70
CHAPTER 3 COST/VOLUME/PROFIT RELATIONSHIPS 71
INTRODUCTION 72 (cid:127) THE COST/VOLUME/PROFIT EQUATION 75 (cid:127)
VARIABLE RATE AND CONTRIBUTION RATE 78 (cid:127) BREAK-EVEN
POINT 80 (cid:127) COST/VOLUME/PROFIT CALCULATIONS FOR THE GRANDVIEW
BISTRO 80 (cid:127) COST CONTROL AND THE COST/VOLUME/PROFIT EQUATION 87 (cid:127)
CHAPTER ESSENTIALS 91 (cid:127) KEY TERMS IN THIS CHAPTER 91 (cid:127) QUESTIONS
AND PROBLEMS 91 (cid:127) EXCEL EXERCISES 94
(cid:1) PART II (cid:1)
FOOD CONTROL 95
CHAPTER 4 FOOD PURCHASING AND RECEIVING CONTROL 97
INTRODUCTION 98 (cid:127) THE CONTROL PROCESS—PURCHASING AND
RECEIVING 98 (cid:127) DEVELOPING STANDARDS AND STANDARD PROCEDURES
FOR PURCHASING 101 (cid:127) STANDING ORDERS 123 (cid:127) RECEIVING
CONTROLS 123 (cid:127) ESTABLISHING STANDARD PROCEDURES FOR
RECEIVING 125 (cid:127) CHAPTER ESSENTIALS 133 (cid:127) KEY TERMS IN THIS
CHAPTER 134 (cid:127) QUESTIONS AND PROBLEMS 134 (cid:127) EXCEL
EXERCISES 136 (cid:127) WEB ADDRESSES 137
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iv CONTENTS
CHAPTER 5 FOOD STORING AND ISSUING CONTROL 139
INTRODUCTION 140 (cid:127) STORING CONTROL: ESTABLISHING STANDARDS AND
STANDARD PROCEDURES FOR STORING 140 (cid:127) ISSUING CONTROL: ESTABLISHING
STANDARDS AND STANDARD PROCEDURES FOR ISSUING 145 (cid:127) FOOD AND
BEVERAGE TRANSFERS 150 (cid:127) CHAPTER ESSENTIALS 156 (cid:127) KEY TERMS
IN THIS CHAPTER 156 (cid:127) QUESTIONS AND PROBLEMS 156 (cid:127) EXCEL
EXERCISES 162 (cid:127) WEB ADDRESS 162
CHAPTER 6 FOOD PRODUCTION CONTROL I: PORTIONS 163
INTRODUCTION 164 (cid:127) ESTABLISHING STANDARDS AND STANDARD
PROCEDURES 164 (cid:127) CALCULATING STANDARD PORTION COSTS 170 (cid:127)
ADVANTAGES AND DISADVANTAGES OF STANDARDIZED YIELD 190 (cid:127)
USING YIELD PERCENTAGES 191 (cid:127) RECIPE SOFTWARE 192 (cid:127) CHAPTER
ESSENTIALS 193 (cid:127) KEY TERMS IN THIS CHAPTER 193 (cid:127) QUESTIONS AND
PROBLEMS 194 (cid:127) EXCEL EXERCISES 198 (cid:127) WEB ADDRESS 198
CHAPTER 7 FOOD PRODUCTION CONTROL II: QUANTITIES 199
INTRODUCTION 200 (cid:127) ESTABLISHING STANDARDS AND STANDARD
PROCEDURES 200 (cid:127) DETERMINING PRODUCTION QUANTITIES 212 (cid:127)
CONTROL OF PREPORTIONED ENTRÉES 221 (cid:127) A WORD OF CAUTION 223 (cid:127)
CHAPTER ESSENTIALS 223 (cid:127) KEY TERMS IN THIS CHAPTER 224 (cid:127)
QUESTIONS AND PROBLEMS 224 (cid:127) EXCEL EXERCISES 225 (cid:127) WEB
ADDRESS 225
CHAPTER 8 MONITORING FOODSERVICE OPERATIONS I:
MONTHLY INVENTORY AND MONTHLY
FOOD COST 227
INTRODUCTION 228 (cid:127) MONTHLY INVENTORY 229 (cid:127) REPORTS TO
MANAGEMENT 243 (cid:127) INVENTORY TURNOVER 247 (cid:127) CHAPTER
ESSENTIALS 250 (cid:127) KEY TERMS IN THIS CHAPTER 250 (cid:127) QUESTIONS AND
PROBLEMS 251 (cid:127) EXCEL EXERCISES 254 (cid:127) WEB ADDRESS 255
CHAPTER 9 MONITORING FOODSERVICE OPERATIONS II:
DAILY FOOD COST 257
INTRODUCTION 258 (cid:127) DETERMINING DAILY FOOD COST 258 (cid:127)
BOOK VERSUS ACTUAL INVENTORY COMPARISON 269 (cid:127) CHAPTER
ESSENTIALS 273 (cid:127) KEY TERMS IN THIS CHAPTER 274 (cid:127) QUESTIONS AND
PROBLEMS 274 (cid:127) EXCEL EXERCISES 278
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CONTENTS v
CHAPTER 10 MONITORING FOODSERVICE OPERATIONS III:
ACTUAL VERSUS STANDARD FOOD COSTS 279
INTRODUCTION 280 (cid:127) DETERMINING STANDARD COST 281 (cid:127) COMPARING
ACTUAL AND STANDARD COSTS 281 (cid:127) PERIODIC COMPARISON 293 (cid:127)
CHAPTER ESSENTIALS 297 (cid:127) KEY TERMS IN THIS CHAPTER 297 (cid:127) QUESTIONS
AND PROBLEMS 297 (cid:127) EXCEL EXERCISES 300
CHAPTER 11 MENU ENGINEERING AND ANALYSIS 301
INTRODUCTION 302 (cid:127) MENU ENGINEERING 303 (cid:127) MENU
ANALYSIS 309 (cid:127) USING 100 PERCENT OF THE AVERAGE FOR NUMBER
SOLD 314 (cid:127) CHAPTER ESSENTIALS 316 (cid:127) KEY TERMS IN THIS
CHAPTER 316 (cid:127) QUESTIONS AND PROBLEMS 316 (cid:127) EXCEL
EXERCISES 319 (cid:127) WEB ADDRESSES 319
CHAPTER 12 CONTROLLING FOOD SALES 321
INTRODUCTION 322 (cid:127) THE GOALS OF SALES CONTROL 322 (cid:127)
OPTIMIZING THE NUMBER OF CUSTOMERS 323 (cid:127) MAXIMIZING
PROFIT 332 (cid:127) CONTROLLING REVENUE 343 (cid:127) REVENUE CONTROL USING
MANUAL MEANS 345 (cid:127) REVENUE CONTROL USING COMPUTERS 352 (cid:127)
CHAPTER ESSENTIALS 354 (cid:127) KEY TERMS IN THIS CHAPTER 355 (cid:127) QUESTIONS
AND PROBLEMS 355 (cid:127) EXCEL EXERCISE 356
(cid:1) PART III (cid:1)
BEVERAGE CONTROL 357
CHAPTER 13 BEVERAGE PURCHASING CONTROL 359
INTRODUCTION 360 (cid:127) CONTROL PROCESS AND PURCHASING 360 (cid:127)
ALCOHOLIC BEVERAGES 361 (cid:127) NONALCOHOLIC BEVERAGES 368 (cid:127) BEVERAGE
PURCHASING 369 (cid:127) CHAPTER ESSENTIALS 383 (cid:127) KEY TERMS IN THIS
CHAPTER 383 (cid:127) QUESTIONS AND PROBLEMS 384 (cid:127) EXCEL
EXERCISES 385 (cid:127) WEB ADDRESSES 386
CHAPTER 14 BEVERAGE RECEIVING, STORING, AND ISSUING
CONTROL 387
INTRODUCTION 388 (cid:127) RECEIVING 388 (cid:127) STORING 392 (cid:127)
ISSUING 399 (cid:127) CHAPTER ESSENTIALS 408 (cid:127) KEY TERMS IN THIS
CHAPTER 408 (cid:127) QUESTIONS AND PROBLEMS 408 (cid:127) EXCEL
EXERCISES 409 (cid:127) WEB ADDRESSES 409
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vi CONTENTS
CHAPTER 15 BEVERAGE PRODUCTION CONTROL 411
INTRODUCTION 412 (cid:127) OBJECTIVES OF BEVERAGE PRODUCTION
CONTROL 412 (cid:127) ESTABLISHING STANDARDS AND STANDARD PROCEDURES FOR
PRODUCTION 413 (cid:127) CHAPTER ESSENTIALS 436 (cid:127) KEY TERMS IN THIS
CHAPTER 436 (cid:127) QUESTIONS AND PROBLEMS 436 (cid:127) EXCEL
EXERCISES 438 (cid:127) WEB ADDRESSES 438
CHAPTER 16 MONITORING BEVERAGE OPERATIONS 439
INTRODUCTION 440 (cid:127) THE COST APPROACH 440 (cid:127) THE LIQUID MEASURE
APPROACH 456 (cid:127) THE SALES VALUE APPROACH 457 (cid:127) INVENTORY
TURNOVER 466 (cid:127) CHAPTER ESSENTIALS 468 (cid:127) KEY TERMS IN THIS
CHAPTER 469 (cid:127) QUESTIONS AND PROBLEMS 469 (cid:127) EXCEL
EXERCISES 473 (cid:127) WEB ADDRESSES 474
CHAPTER 17 BEVERAGE SALES CONTROL 475
INTRODUCTION 476 (cid:127) THE OBJECTIVES OF BEVERAGE SALES
CONTROL 476 (cid:127) GUEST CHECKS AND CONTROL 486 (cid:127) CHAPTER
ESSENTIALS 490 (cid:127) KEY TERMS IN THIS CHAPTER 491 (cid:127) QUESTIONS AND
PROBLEMS 491 (cid:127) EXCEL EXERCISE 492
(cid:1) PART IV (cid:1)
LABOR CONTROL 493
CHAPTER 18 LABOR COST CONSIDERATIONS 495
INTRODUCTION 496 (cid:127) EMPLOYEE COMPENSATION 496 (cid:127) DETERMINANTS
OF TOTAL LABOR COSTS AND LABOR COST PERCENTS 499 (cid:127) LABOR COST
CONTROL 513 (cid:127) CHAPTER ESSENTIALS 515 (cid:127) KEY TERMS IN THIS
CHAPTER 516 (cid:127) QUESTIONS AND PROBLEMS 516 (cid:127) EXCEL EXERCISES 517
CHAPTER19 ESTABLISHING PERFORMANCE STANDARDS 519
INTRODUCTION 520 (cid:127) ESTABLISHING PERFORMANCE STANDARDS AND
STANDARD PROCEDURES 520 (cid:127) ORGANIZING THE ENTERPRISE 523 (cid:127)
PREPARING JOB DESCRIPTIONS 526 (cid:127) SCHEDULING EMPLOYEES 531 (cid:127)
PERFORMANCE STANDARDS BASED ON TEST PERIOD 547 (cid:127) STANDARD STAFFING
REQUIREMENTS 548 (cid:127) STANDARD WORK HOURS 550 (cid:127) STANDARD
COST 552 (cid:127) CHAPTER ESSENTIALS 553 (cid:127) KEY TERMS IN THIS
CHAPTER 553 (cid:127) QUESTIONS AND PROBLEMS 554 (cid:127) EXCEL
EXERCISES 556 (cid:127) WEB ADDRESSES 557
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CONTENTS vii
CHAPTER 20 TRAINING STAFF 559
INTRODUCTION 560 (cid:127) A DEFINITION OF TRAINING 560 (cid:127) THE PURPOSE
OF TRAINING 561 (cid:127) THE TRAINING PROGRAM 561 (cid:127) CENTRALIZED
VERSUS LOCALIZED TRAINING 575 (cid:127) TRAINING MANUALS 576 (cid:127) CHAPTER
ESSENTIALS 578 (cid:127) KEY TERMS IN THIS CHAPTER 578 (cid:127) QUESTIONS AND
PROBLEMS 579 (cid:127) EXCEL EXERCISES 580 (cid:127) WEB ADDRESSES 581
CHAPTER 21 M ONITORING PERFORMANCE AND TAKING CORRECTIVE
ACTION 583
INTRODUCTION 584 (cid:127) MONITORING PERFORMANCE 584 (cid:127) TAKING
CORRECTIVE ACTION TO ADDRESS DISCREPANCIES BETWEEN STANDARDS AND
PERFORMANCE 594 (cid:127) CHAPTER ESSENTIALS 599 (cid:127) KEY TERMS IN THIS
CHAPTER 599 (cid:127) QUESTIONS AND PROBLEMS 599 (cid:127) WEB ADDRESS 601
(cid:127) EXCEL EXERCISE 601
GLOSSARY 603
INDEX 623
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