CHAPTER 1 - INTRODUCTION OF COST CONTROL
INTRODUCTION TO COST CONTROL
Three main objectives of manager ?
Three main objectives of manager ?
- ensure the guest feel welcome to there restaurant or cafe
- must facilities work for guest
- must continue the operation while make the profit
- its is who do the forecast,plans and control for the ordering food and beverages for the restaurant or cafe.
- also manages the finances related to whole the of purchasing food and beverages for the hotel premises. Purchasing include sourcing, ordering and transporting of F&B.
- F&B managers doesn't have staff under his or her.
- F&B manager also liaises with the Financial manager, the storekeeper, and the Executive Chef.
Management
resources and objectives
} Planning - Setting objectives, Decision making and formulating
policies
} Organizing - Analysing tasks and assigning them to
individuals
} Motivating - Helping individuals to form into groups
to develop “team spirit”, Encourage staff management committee meetings
} Controlling - By observing, analysing accounting
records & reports
Profit and
Cost Centers
— A cost center is
a subunit of a company that is responsible only for its costs.
— Example of cost centers are
the production departments and the service departments within a factory and
administrative departments such as IT and accounting.
Definition
and importance of control
-
Process used
by manager to direct, regulate, and restraint the action of people so that the
established goals of the business can be achieved
Importance
of control
•
Accomplishing Organizational Goals
•
Judging Accuracy of Standards
•
Making Efficient Use of Resources
•
Improving Employee Motivation
•
Improving Employee Motivation
•
Facilitating Coordination in Action
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