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6th Sem F & B Management Notes

Thefts/Frauds: Sales Control

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Last updated: 21 July 2023

Major types of frauds

1. Failure to make kot
2. Failure to make check
3. Failure to record sales in sales summary sheet
4. Under-recording of sale.
5. Pickup of food without proper check
6. Charging incorrect room rent
7. Selling room without registration
8. Payment of bill twice
9. Collecting payment from guests without bill
10.Receiving bills twice for one supply
11.Ghost payrolls
12.Receiving a bill without goods
13.Full payment made for standard goods received

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Syllabus BHM305

01 Cost Dynamics

  1. Elements of Cost
  2. Classification of Cost

02 Sales Concepts

  1. Various Sales Concept
  2. Uses of Sales Concept

03 Inventory Control

  1. Importance
  2. Objective
  3. Method
  4. Levels and Technique
  5. Perpetual Inventory
  6. Monthly Inventory
  7. Pricing of Commodities
  8. Comparison of Physical and Perpetual Inventory

04 Beverage Control

  1. Purchasing
  2. Receiving
  3. Storing
  4. Issuing
  5. Production Control
  6. Standard Recipe
  7. Standard Portion Size
  8. Bar Frauds
  9. Books maintained
  10. Beverage Control

05 Sales Control

  1. Procedure of Cash Control
  2. Machine System
  3. ECR
  4. NCR
  5. Preset Machines
  6. POS
  7. Reports
  8. Thefts
  9. Cash Handling

06 Budgetary Control

  1. Define Budget
  2. Define Budgetary Control
  3. Objectives
  4. Frame Work
  5. Key Factors
  6. Types of Budget
  7. Budgetary Control

07 Variance Analysis

  1. Standard Cost
  2. Standard Costing
  3. Cost Variances
  4. Material Variances
  5. Labour Variances
  6. Overhead Variance
  7. Fixed Overhead Variance
  8. Sales Variance
  9. Profit Variance

08 Breakeven Analysis

  1. Breakeven Chart
  2. P V Ratio
  3. Contribution
  4. Marginal Cost
  5. Graphs

09 Menu Merchandising

  1. Menu Control
  2. Menu Structure
  3. Planning
  4. Pricing of Menus
  5. Types of Menus
  6. Menu as Marketing Tool
  7. Layout
  8. Constraints of Menu Planning

10. Menu Engineering

  1. Definition and Objectives
  2. Methods
  3. Advantages

11. MIS (Management Information System)

  1. Reports
  2. Calculation of actual cost
  3. Daily Food Cost
  4. Monthly Food Cost
  5. Statistical Revenue Reports
  6. Cumulative and non-cumulative