CHAPTER 8 - CALCULATING FOOD AND BEVERAGE CONTROLS


Cost of sales and calculating cost of sales
}  Cost of directs – direct are changed to food as received
}  Cost of stores – added to inventory and charged to the food cost when issued.

Transfer between kitchen and the bar (Intra units transfers)
Ø  Transfer of alcoholic beverages from bar to kitchen, used in food preparation
Ø  The term ‘cooking liquor’ is commonly used. Changed to food cost.
Ø  Transfer of direct from kitchen to bar, where they will be used in drink preparation
Ø  The term ‘food to bar’ (direct) is often used for these items.

Steward sales
}  Primarily large hotels and motels and a very few restaurant, employees may be permitted to purchase food at cost and take it from premieres for their own personnel use.
}  Similar to reimbursement

Gratis to bar
}  The kitchen staff is expected to produce various hot and cold hors d’ oeuvres that are given free to customers at the bar.

Promotion expenses
}  Sales personnel invite potential customers to have luncheon/ include entertainment cost. Purpose: promote sales (food, beverages, rooms or all of these).

Cost of sales and calculating cost of sales
Ò  Determining cost of food sold:
            Opening inventory
+          Purchases
=          Total available for sale
-          Closing inventory
=          Cost of food issued
+          Cooking liquor
+          Transfers from other units
-          Food to bar
-          Transfers to other units
-          Steward sales
-          Gratis to bars
-          Promotion expense
=          Cost of food consumed
-          Cost of employees’ meals
=          Cost of food sold

Daily food costs and calculating the daily food cost percent
Ò  The food cost %=
            =   Food cost (Cost of food sold) / Food sales
            =   Food cost %

Daily beverage cost
Opening beverage inventory                                                 
            + Beverage purchases this month (all purchases)
            = Total available for sale this month
            - Closing beverage inventory                         
            =COST OF BEVERAGE ISSUE                                    
            - Transfers from Bar                                             
           + Transfers to Bar                                    
           = Cost of beverage sold

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