Principles of Food, Beverage, and Labor Cost Controls
Chapter One
The Control Process
Learning Objectives
After reading this chapter, you should be able to:
1 Define control and provide examples of its significance in food and beverage
management.
2 Pinpoint responsibility for control in food and beverage operations.
3 Cite eight control techniques used in food and beverage operations.
4 Describe the steps involved in preparing an operating budget.
5 List the four steps in the control process.
6 Prepare a budget given fixed and variable costs for a restaurant.
7 Explain why the cost/benefit ratio is significant when making control decisions.
Introduction
A considerable part of the previous chapter on costs and sales was devoted
to explaining the meaning of those terms as they relate to the
food and beverage industry. This chapter will define control, discuss the
relationship of control to costs and sales, and outline how a manager
institutes control in an enterprise. Later chapters will go into the specific
procedures used to institute con ... read full excerpt from Principles of Food, Beverage, and Labor Cost Controls ebook
