CHAPTER 1 - INTRODUCTION OF COST CONTROL

INTRODUCTION TO COST CONTROL 

 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 
Who is food and beverages manager?
  • 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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