3rd/4th Sem F & B Control Notes

01 Food Cost Control

1. Introduction to Cost Control
2. Define Cost Control
3. The Objectives and Advantages of Cost Control
4. Basic costing
5. Food Costing

02 Food Control Cycle

1. Purchasing Control
2. Aims of Purchasing Policy
3. Job Description of Purchase Manager/Personnel
4. Types of Food Purchase
5. Quality Purchasing
6. Food Quality Factors for different commodities
7. Definition of Yield
8. Tests to arrive at standard yield
9. Definition of Standard Purchase Specification
10. Advantages of Standard Yield and Standard Purchase Specification
11. Purchasing Procedure
12. Different Methods of Food Purchasing
13. Sources of Supply
14. Purchasing by Contract
15. Periodical Purchasing
16. Open Market Purchasing
17. Standing Order Purchasing
18. Centralised Purchasing
19. Methods of Purchasing in Hotels
20. Purchase Order Forms
21. Ordering Cost
22. Carrying Cost
23. Economic Order Quantity
24. Practical Problems

03 Receiving Control

1. Aims of Receiving
2. Job Description of Receiving Clerk/Personnel
3. Equipment required for receiving
4. Documents by the Supplier (including format)
5. Delivery Notes
6. Bills/Invoices
7. Credit Notes
8. Statements
9. Records maintained in the Receiving Department
10. Goods Received Book
11. Daily Receiving Report
12. Meat Tags
13. Receiving Procedure
14. Blind Receiving
15. Assessing the performance and efficiency of receiving department
16. Frauds in the Receiving Department
17. Hygiene and cleanliness of area

04 Storing & Issuing Control

1. Storing Control
2. Aims of Store Control
3. Job Description of Food Store Room Clerk/personnel
4. Storing Control
5. Conditions of facilities and equipment
6. Arrangements of Food
7. Location of Storage Facilities
8. Security
9. Stock Control
10. Two types of foods received – direct stores (Perishables/nonperishables)
11. Stock Records Maintained Bin Cards (Stock Record Cards/Books)
12. Issuing Control
13. Requisitions
14. Transfer Notes
15. Perpetual Inventory Method
16. Monthly Inventory/Stock Taking
17. Pricing of Commodities
18. Stock taking and comparison of actual physical inventory and Book value
19. Stock levels
20. Practical Problems
21. Hygiene & Cleanliness of area

05 Production Control

1. Aims and Objectives
2. Forecasting
3. Fixing of Standards
   1. Definition of standards (Quality & Quantity)
   2. Standard Recipe (Definition, Objectives and various tests)
   3. Standard Portion Size (Definition, Objectives and equipment used)
   4. Standard Portion Cost (Objectives & Cost Cards)
4. Computation of staff meals

06 Sales Control

1. Sales – ways of expressing selling, determining sales price, Calculation of selling price, factors to be considered while fixing selling price
2. Matching costs with sales
3. Billing procedure – cash and credit sales
4. Cashier’s Sales summary sheet