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Problems Faced
RECEIVING
STORING AND
F & B CONTROL DEPT. ISSUING
PREPARING
SELLING
MANAGEMENT
CONTROL AFTER THE
EVENT
Fundamental of Control
PLANING PHASE
FINANCIAL POLICY
-levels of profitability
-level of subsidy/cost limits
-setting of targets
MARKETING POLICY
-identification of broad mkt.
-identification of particular segment
Identifying immediate and future customers/for various areas
CATERING POLICY
Defines main objectives of F&B facilities and describes methods of
achieving such objectives
-type of customer
-type of menu
-beverage provision
-food quality standards
-method of buying
-type and quality of service
-degree of comfort and dcor
-hours of operations
CONTROL
Control is a process used by the managers to direct, regiulate, and
restrain the action of people so that the established goals of an
enterprise may be achieved.
ADVANTAGES OF CONTROL
CONTROL PROCESS
F & B CONTROL
Purchasing Control
Methods of purchasing
By contract, quotations, cash & carry etc.
Clerical procedures
Documentation and procedures
Purchasing Research
The markets
The marketing channels
The materials
The price trends
Purchasing documentations
Originating from the buyer side
Purchase specifications
Purchase requisition
Purchase order
Originating from the supplier side
Invoice
Delivery note
Purchasing procedure
STEPS ACTIVITIES NOTES
Initiation of purchase Check location Kitchen/ restaurant/
requisition Check authorization bar/ stores
Check purchase Chef/ F& B Manager/
specification bar man/ Storekeeper
Food beverages
Determination of Select & approve From a list of approve
sources of supply suppliers suppliers or inquiries
Negotiate prices and to new suppliers
delivery requirements Telephone/ fax/ mail/
Invite price internet
quotations
Placement of orders Evaluate quotations Prepare comparative
Select most statements to evaluate
favourable quotations proposals
Place purchase orders
Follow up the orders
Receiving supplies Verification of Verify quality,
invoice/ delivery quantity and price
notes Invoice stamping
Acknowledgement of Kitchen/ restaurants/
the receipt of the bar/ stores/ cellar
supplies
Transfer of
commodities to user
departments
Closure of purchase Clerical procedures Forwarding
transactions Payments for completed paper
materials works to purchase
office for payments
THE PURCHASE TRANSACTION
Requisition from an
authorized person
Check purchase
specifications
Check previous purchase
of same/ similar Purchasing
commodities office
records
Enquiries to new suppliers
Details & Select a
Approve suppliers quotations supplier
Select suppliers from suppliers from a
list of
approve
d
supplier
s
Negotiate price and delivery
requirements
Purchase order
Place the purchase order
Delivery note
Invoice
Transaction completed
Statement
HOTEL IHM
PURCHASE REQUISITION
PRICE PERFORMANCE
QUALITY PERFORMANCE
DELIVERY PERFORMANCE
OBJECTIVES
PERISHABLE FOODS
Perishable foods are those food items that have a comparatively short
useful life after they have been received. For e.g. various kinds of
fresh vegetables, fruits and fresh fish etc. perishable then should be
purchased for immediate use in order to take advantage of quality
desired at the time of purchase.
NONPERISHABLE FOODS
Nonperishable foods are those food items that have longer shell-lives.
Frequently referred to as groceries or stables. Foods that typically fall
into this category include salt, sugar, canned fruits and vegetables,
spices and flavorings.
They do not deteriorate quickly as long as they are unopened and kept
at reasonable temperatures. Nonperishable are typically purchased and
stored in the packages or containers in which they are received such
as jars, bottles, cans, bags and boxes. The storage area, in which they
are kept, usually called as Store room, would resemble the shelves of
a supermarket.
SOURCE OF SUPPLY
Purchasing by contract.
Purchasing by Daily Quotation Sheets for Daily Market List.
Purchasing by Weekly/Fortnight Quotation Sheets.
Purchasing by Cash and Carry method.
Open market purchasing.
Periodically purchasing.
Standing order purchasing.
Centralized purchasing.
PURCHASING BY CONTRACT
Procedure
The head chef or a senior member of the kitchen staff would take a
quick stock takeoff the food items left at the completion of each meal
period.
The quantities on hand and the quantities required to be purchased for
the next period of the business would be entered in the Daily
Quotation Sheet. This sheet would then be passed to purchasing office
for further processing.
Each of the approved suppliers would then be telephoned and asked
for their price quotation for each of the items required. The price
quoted would be with reference to the purchasing specification for the
items previously sent to the supplier.
The prices quoted would be entered on the day Daily Quotation
Sheet and then a decision made by the Purchasing Manager as to
where to place the order for each item.
The quantities and the quantities required to be purchased for the next
period of the business would be entered on to the weekly/ fortnightly
quotation sheet. This sheet would then be passed to purchasing office
for further processing.
Advantages:
Cash & carry outlets are situated near to most catering establishment.
They are useful in emergencies or when special offers are being made.
Customers can see what they are buying as against buying just from a
price catalogue.
Disadvantages:
Caterers have to provide their own staff and transport to collect the
items purchased.
Periodical purchasing:
The second arrangement calls for the replenishing of stock each day
up to a certain predetermined quantity. For instance, the purchasing
officer may arrange with a dairy supplier to leave a sufficient quantity
of bulk milk each morning to bring the total supply up to a
predetermined figure, such as 20 gallons.
Centralized Purchasing:
Aims of Receiving
Location:
Facilities:
Layout plan:
Weighing section.
Washing section.
Packing section.
Receiving equipment:
Hand/ Fork lift trucks, Moveable shelves, Trollies and carts for
transporting goods.
Receiving schedule:
Perishables: 7 am to 11 am
Receiving documents:
Delivery Notes
Invoice/ Bills
Statements
Credit Notes
Meat tags:
Delivery Notes:
Invoices/ Bills.
These are bills from a vendor for goods supplied or services rendered.
An invoice should be sent on the day the goods are dispatched or the
services or the services are rendered or as soon as possible afterwards.
Invoices contain the following information.
Name, address, phone and fax of the firm supplying the goods
or services.
Statements:
These are summaries of all invoices and credit notes sent to clients
during the previous accounting period, usually one month. A
statement is usually a copy of a clients ledger account and does not
contain more information than is necessary to check invoices and
credit notes.
Credit Notes:
These are advices to clients, setting out allowance made for goods
returned or adjustments made through errors of overcharging on
invoices.
This is used to record the details of all the deliveries of goods made
by suppliers.
Meat Tag:
Weight
Supplier
Unit price
Total value
Date of receipt
Date of issue
One part of the meat tag is attached by string or wire to the food item
and the second part is sent to the control office with the invoice to be
used as an inventory control device.
Receiving procedure:
Quantity inspection:
Quality inspection:
Price inspection:
The goods, having been checked for quantity, quality and price must
be removed from the receiving area to appropriate stores/ user
departments. For example, perishable food items to the kitchen and all
other food items to the stores.
Clerical procedure:
Invoice Receiving:
Blind Receiving:
The receiving clerk is sent a copy of the purchase order which lists the
goods to be purchased but does not show the quantities of such goods.
The receiving clerk is required to count and weigh all goods received
and record the quantities of all incoming goods.
Note: All invoices/ delivery notes, in such circumstance, are sent
direct to the accounts office. The receiving clerk has, therefore, no
access to these documents.
Ensure that the receipt of goods is done as quickly assessable and sent
direct to the stores, celler or any other user department.
Waste bins, empty return boxes etc should be kept tidy and safe.
Waste bins must be kept with lids on and empty frequently and kept
clean.
STATEMENT
STORING CONTROL
Whenever possible, the storage facilities for both perishable and non
perishable foods should be located near to receiving department and
where necessary to goods lift. a properly located storage facility will
have the effect of
- speeding the storing and issuing of food.
- maximum security.
- reducing labour requirements.
-STORAGE TEMPERATURES-
PERISHABLE FOODS-
1.stock taking
2.detremining the value of stock held in stores
3.comparing actual physical stock value with the book value of the
stock
4.dtermining rate of stock turn-over
5.establishing stock levels
6.maintaining stock records
Stock Taking
Stock Levels
Illustration
The information given below is in respect of a product ZED:
Monthly demand of ZED = 1,000 units
Cost of placing an order rs.100
Annual carrying cost per unit rs.15
Normal usage 50 units per week
Minimum usage 25 units per week
Maximum usage 75 units per week
Re-order period 4 to 6 week
Compute from the above
Re-order quantity(ECQ)
Re-order level
Minimum level
Maximum level
Average stock level
FROM ___________
DATE ___________
TO ___________
QTY DESCRIPTION AMOUNT
UNIT PRICE
TOTAL
SENT BY __________________
RECEIVED BY _______________
Issuing Control
4. FIFO Method:
This method involves pricing of commodities at the earliest purchased
price This may be applied to items which have a fluctuating market
price.
5. LIFO Method
This method involves pricing of commodities at the latest purchased
price. This also may be applied to items which have a fluctuating
market price.
6. Standard Price:
This method involves pricing of commodities at a standard price for a
specified time period usually 3-6 months.
7. Inflated price:
This method involves pricing of commodities at an inflated price i.e.
cost plus, say 10% or 15% to recover the cost of handling and storage
charges.
PRODUCTION PLANNING
STANDARD YIELDS
PRESENTATION WEIGHT 2
11 82.7
(LESS)UNSERVABLE WEIGHT & SKIN
11 21.2
STANDARD RECIPES
TOTAL
PREPARATION AND SERVICE
1.
2.
3.
BIN CARD
BIN # _______________ MIN.
STOCK ________________
ITEM ________________
MAX.STOCK_________________
DATE RECEIVED ISSUED BALANCE
STORES REQUISITION
DEPARTMENT______________ REQUISITION
DATE_______________
DATE
REQUIRED__________________
QUANTITY ITEMS QUNATITY UNIT TOTAL
REQUIRED ISSUED COST COST
TOTAL
REQUISITIONED BY___________________________
Cost
Expense incurred for goods or services when the goods are consumed
or the services rendered
Elements of Cost
Material cost
Labour cost
Overhead cost
MATERIAL 30%
LABOUR 30%
OVERHEADS 20%
NET PROFIT 20%
TOTAL COST = 80%
SALES = 100%
Classification of Cost
BY NATURE
Material cost
-cost of food and beverage consumed
-cost of additional items
MATERIAL COST = (D.P. STOCK + COST OF PURCHASES )
( CLOSING STOCK + COST OF S.M. )
Labour cost
-salaries and wages
-bonuses
-commissions and other cash payment
-staff meals and accommodation
-pension funds
-employer contribution to govt. taxes
Overhead cost
-rent/rate
-insurance
-Depreciation
-repairs
-printing and stationary
-fuel and electricity
BY BEHAVIOUR
Fixed cost
-rent/rate
-insurance
-depreciation
-managerial and supervisory salaries
-other labour costs
Semi fixed cost
-fuel cost
-electricity
-telephone
-laundry
Variable cost
-cost of food
-cost of beverages
-cost of cigarettes and tobacco
Food Cost
This refers to the cost of food incurred in preparing the meals served
Food Cost Determination
Frequency: Daily/Weekly/Monthly
Key Elements:
Cost of food issued
The sum of opening inventory and purchases, less the value of closing
inventory.
Cost of food consumed
The cost of food issued plus or minus all adjustments, except
employees meals.
Cost of food sold
Cost of food consumed, less the cost of employees meals.
Cost of employees Meals
The cost of foods consumed for employees meals. It is deducted from
food cost and added to labour costs.
Adjustments: Transfer In & Out
Inter-Unit transfers
Transfer from one unit to another in chain organizations.
Grease Sales
Sale of raw fat generated in kitchens (butcher shop) to rendering
companies for conversion into industrial fats and oils.
Steward sales
Sale of food items to employees at cost, e.g. meat cuts, turkey.
Gratis to Bar
Hot/Cold Horsdveure given free to customers at the bar.
Promotion Expense
Complimentary on the house entertainment expenses.
Standard Costing
SCS #: NO. OF
PORTIONS:
ITEMS: PORTION SIZE:
INGREDIENTS QTY UNIT UNIT PRICE AMOUNT
TOTAL COST
COST PER
PORTIONS
HOTEL IHM
FOOD COST REPORT
Month: Day:
Date:
EXERCISE:
Compute the daily costs, cumulative Food Costs, Sales and the
corresponding Food Cost Percentages from the following data:
PORTION CONTROL
The portion size May vary for different meals, menu & outlets
Menu- A la carte, table d hote
Meals- Breakfast, Lunch Or dinner
Outlet- coffee shop, specialty restaurant
Forecasting
Initial forecasting
This is done once a week in respect of each day of the following
week. It is based on sales histories, information related to advance
bookings and current trends. When this has been completed, the
predicted sales are converted into the food/ingredients requirements.
Purchase orders are then prepared and sent to suppliers.
The final forecasting
This normally takes place the day before the actual preparation and
service of the food.
This forecast must take into account the latest developments, such as
the weather and any food that need to be used up, if necessary
suppliers order need to be adjusted.
Definition of Standards
Quality Standards
Rules or measure established for making comparisons about the
degree of excellence of raw materials finished products or work.
For example Standard purchase specifications for commodities.
Quantity Standards
Measures of weight, count, or volume used to make comparisons
or judgments. For example Purchase units expressed in terms of Kg,
Litre, or Number.
COST DYNAMICS
The cost of operating establishment may be analysed under three
headings as follows:
MATERIALS
30%
LABOUR
30%
OVERHEADS
The elements of Sales 100%
20%
cost: Total cost
NET PROFIT
80%
20%
Material costs
Labour costs
Overhead costs
Material costs
This refers to the three principal costs; food costs, beverage costs, and
the cost of sundry sales such as cigarettes and tobaccos.
Food Costs consists of the cost of the food consumed, less the cost of
staff meals.The formula for the calculation of food cost is therefore:
OS-(P-SM)-CS=FOOD COST
Where OS=opening stock of materials; P=cost of purchases; SM=cost
of staff meals; CS= closing stock of materials.
The calculation of beverage cost follows similar lines. We take the
opening stock of beverages, add the purchases during the period
concerned, and deduct the closing stock of beverages. Whilst in the
case of food cost we have to deduct the cost of staff meals, in the case
of beverage cost, deduction from the cost of beverages consumed
would have to be made in respect of authorized official entertaining
and any transfers of beverages to other departments, e.g. the kitchen
Labour costs
Overhead costs
Overhead costs are all costs other than materials and labour costs. For
example rents, rates, taxes, insurance, repairs, prinitng, and stationary,
etc.
Classification of Costs
By nature By Behaviour
Material Costs Fixed Costs
Labour Costs 2.Semi-fixed Costs
Overhead Costs 3.Variable Costs
Fixed Costs
Semi-fixed Costs
These are costs which move in sympathy with, but not in direct
proportion to the volume of sales. For example fuel costs, electricity,
telephone, laundry.
Variable Costs
These are costs which vary in proportion to the sales/output of the
establishment. For example cost of food, beverages and cigarettes and
tobaccos.
Gross Profit
Gross Profit may be defined as the excess of sales over the materials.
Gross Profit is also referred to as kitchen profit or bar
profit,depending on whether it is the gross profit on food operations
or beverages operations.
Gross Profit= Total sales- Cost of materials
Net Profit
Net Profit may be defined as the excess of sales over total costs
Net Profit= Total sales Total Costs (materials+labour+overheads)
GUEST NAME:__________________________________________________________________
ROOM NO.: ACCOUNT NO.:
DATE SERVER TABLE COVERS KOT NO.
SUB TOTAL
SALES TAX
TOTAL
DATE SERVER
SALES CONCEPTS
Sales Defined:
Monetary Terms
Total volume of sales expressed in Rupee terms
Total sales by category expressed in rupee terms e.g. food sales,
beverages sales
Total sales per cover
Total sales per meal period
Sales price
Average sales
Non-Monetary Terms
Total numbers sold, e.g. soups, steaks, cocktails
Total covers
Covers-per hour, per day, per server
Seat turnover
Sales mix
MENU PRICING
Given:
Portion cost: Rs. 10/-
Markup: 150%
Therefore: P=10+150%(10/-) = Rs. 25/-
Promotional Pricing
This method involves pricing menu items below the list price and
sometimes even below cost, to increase short term sales. For example,
loss leaders, cash rebates, special event pricing, happy hours.