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Informationen zum Autor PAUL R. DITTMER has extensive experience in the food and beverage industry. He is a former hotel manager, food and beverage manager, and a consultant to the U.S. Small Business Administration, assisting restaurants in their operations. He taught food management and cost control for twenty-three years at Southern New Hampshire University (formerly New Hampshire College) and served as division chair and associate professor. J. DESMOND KEEFE III is Associate Professor in the School of Hospitality, Tourism, and Culinary Management at Southern New Hampshire University. Klappentext THE DEFINITIVE FOODSERVICE COST CONTROL RESOURCE-NOW UPDATED AND REVISED TO REFLECT TODAY'S HOSPITALITY ENVIRONMENT Good cost controls are essential for any foodservice business. Among other benefits, being able to accurately analyze and manage expenses allows for effective planning and negotiating with suppliers, gives confidence to financial backers, and-crucially-leads to profits that are both sustainable and maximized. PRINCIPLES OF FOOD, BEVERAGE, AND LABOR COST CONTROLS, NINTH EDITION offers the definitive all-in-one guide to effectively implementing key cost control functions, processes, and concepts in a foodservice setting. Covering such areas as cost/volume/profit analysis, menu analysis, food sales control, employee training, and performance standards, this resource gives readers a practical toolbox that's ready for use in culinary and hospitality classrooms, professional training, and foodservice operations. Now in its NINTH EDITION, this classic text has been revised to reflect changes in the industry. Updates and new features include: Enhanced coverage throughout of technology used in foodservice cost controlA separate chapter on menu engineering and analysisLists of useful Web sitesCD-ROM containing Excel spreadsheets for all the problems in the book as well as additional exercises Filled with step-by-step guidance, PRINCIPLES OF FOOD, BEVERAGE, AND LABOR COST CONTROLS, NINTH EDITION gives students and working foodservice managers an unparalleled guide to management tools and best practices. Zusammenfassung Separated into four parts including an introduction to food, beverage, and labour cost controls followed by separate sections each devoted to food, beverage, and labour, this classic text has been updated in this new Ninth Edition. Inhaltsverzeichnis 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 COST CONTROL AND THE COST/VOLUME/PROFIT EQUATION 87 CHAPTER ESSENTIALS 91 KEY TERMS IN THIS CHAPTER 91 QUESTIONS AND PROBLEMS 91 EXCEL EXERCISES 94 PART II FOOD CONTROL 95 CHAPTER 4 FOOD PURCHASING AND RECEIVING CONTROL 97 INTRODUCTION 98 THE CONTROL PROCESS-PURCHASING AND RECEIVING 98 DEVELOPING STANDARDS AND STANDARD PROCEDURES FOR PURCHASING 101 STANDING ORDERS 123 RECEIVING CONTROLS 123 ESTABLISHING STANDARD PROCEDURES FOR RECEIVING 125 CHA...
