Principles of Food, Beverage, and Labor Cost Controls, Ninth Edition has defined the cost control course for generations of students. This new edition continues the tradition of presenting comprehensive yet concise information on cost control that is updated to reflect today's technology driven environment Key terms, key concepts, review questions, and spreadsheet exercises reinforce and support readers' understanding. It also features increased discussion and examples of technology used in food and beverage operations, a running case study, and a separate chapter on menu analysis and engineering.
PREFACE IX
PART I INTRODUCTION TO FOOD, BEVERAGE, AND LABOR CONTROLS 1
CHAPTER 1 COST AND SALES CONCEPTS 3
INTRODUCTION 4
COST CONCEPTS 10
SALES CONCEPTS 16
THE COST-TO-SALES RATIO: COST PERCENT 22
CHAPTER ESSENTIALS 31
KEY TERMS IN THIS CHAPTER 32
QUESTIONS AND PROBLEMS 32
EXCEL EXERCISES 35
CHAPTER 2 THE CONTROL PROCESS 39
INTRODUCTION 40
CONTROL 40
THE CONTROL PROCESS 43
CONTROL SYSTEMS 60
COST–BENEFIT RATIO 64
CHAPTER ESSENTIALS 66
KEY TERMS IN THIS CHAPTER 66
QUESTIONS AND PROBLEMS 67
EXCEL EXERCISES 70
CHAPTER 3 COST/VOLUME/PROFIT RELATIONSHIPS 71
INTRODUCTION 72
THE COST/VOLUME/PROFIT EQUATION 75
VARIABLE RATE AND CONTRIBUTION RATE 78
BREAK-EVEN POINT 80
COST/VOLUME/PROFIT CALCULATIONS FOR THE GRANDVIEW BISTRO 80
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