Cost Allocation Cost allocation is the process of identifying, aggregating and assigning costs to cost objects. A cost object is any activity or item for which you want to separately measure costs. Examples of cost objects are a product, a research project, a...
A fast food restaurant, also known as a quick service restaurant (QSR) within the industry, is a specific type of restaurant that serves fast food cuisine and has minimal table service. The food served in fast food restaurants is typically part of a "meat-sweet diet",...
The use, storage, and care of cleaning agents are of utmost importance. When used correctly, cleaning agents effectively remove dirt, stains, and germs from surfaces, ensuring cleanliness and hygiene. Following safety precautions during their use protects individuals...
There could be many types of Subsidiary Books depending upon the volume and type of transactions. Here are five major types of Subsidiary books which our syllabus suggests:- Purchase Book Sales Book Purchase Returns Sales Returns Journal Proper 1. Purchase Book or...
Wine Laws of France First established in early 1900s – modified a number of times. Appellation Controllé (controlled naming) laws – the name of a wine reveals quality – helps prevent fraud & gives authenticity. In 1935 INAO was established. INAO – Institut...
In any residential establishment, a lot of dirty linen accumulates in the various units and departments. It is essential to nsure a continuous supply of linen, which is well laundered so that operations can be carried out smoothly and efficiently. Linen is an...
A mattress is a mat or pad, placed on a bed upon which to sleep or lie. An ideal mattress should give support and at the same time conform to the body contours Word mattress derived from an Arabic word meaning “to throw”. History: Earlier mattresses were filled with a...
Grill Room is usually a smaller section in the Restaurant be it a Specialty Restaurant or a Coffee Shop. The whole idea of this area is to promote the showmanship of the Chef. It bewilders the psyche and the eyes of the customer or guests. It draws the attention of...
Master the art of forecasting room revenue with our comprehensive guide for hospitality students. Learn about various techniques, formulas, and factors influencing hotel performance.
Cleaning agent distribution and management are critical for ensuring a safe and efficient cleaning operation. Organisations can ensure responsible cleaning agent handling and use by developing suitable processes, reducing safety hazards and supporting good resource...
Funds Flow Statement is a statement prepared to analyse the reasons for changes in the Financial Position of a Company between 2 Balance Sheets. It shows the inflow and outflow of funds i.e. Sources and Applications of funds for a particular period. In other words, a...
Flow process of Industrial Laundering involves following steps:- Collection Arrival Sorting Marking Weighing Loading Washing Rinsing Hydro Extraction Tumble drying Finishing Folding Airing Storage Transfer & Use Here is chart showing the same:- Let's Have look at...
Beds, mattresses and bedding are an essential part of hotel accommodation. The bed is a piece of furniture primarily used as a place to sleep & relax. Earlier beds were piles of straw & other natural material. An important change was raising them off the...
Banqueting is the term used to describe the service of special functions in an establishment which is separated from the normal dining or service area found in the various restaurants within the Hospitality sector. It involves service in special functions...
The significance of environmentally friendly items in hotels cannot be emphasised. Hotels, as major contributors to environmental impact, have a responsibility to implement sustainable practises, and the usage of eco-friendly items is an important part of that...
Amongst all the architecture, the history, the art and its literature, Germany holds a great winemaking production. This fascinating country has history with some great names in cuisine, fashion and design, music and sports. Yet just like everything else, its winery...
The basic laundering operation is a physical-chemical process which utilizes four major factors which determine the quality of textiles being laundered. The four factors have become known as the detergent pie. Time Temperature Mechanical Action Chemical Action The...
Pests: Under ordinary conditions of nature, any creature, it may be animal, insect or plant, can only exist in such numbers as can succeed in evading natural enemies, in finding adequate food supply and in securing shelter and suitable conditions for breeding. If...
Discover the importance and uses of a Funds Flow Statement in financial management. A guide on how this financial statement can aid in decision-making, performance evaluation, and understanding the financial health of a business.
A bar is a retail business establishment that serves alcoholic beverages, such as beer, wine, liquor, cocktails, and other beverages such as mineral water and soft drinks and often sell snack foods such as potato chips (also known as crisps) or peanuts, for...
Different basis of allocation Sl No.CostBasis of Allocation1Interest(i) Total Capital Employed in the Department(ii) Square feet of the area occupied(iii) Ratio to Sales2Insurance(i) Square feet of the area occupied(ii) The total value of each asset3Taxes(i) Ratio to...
Spain Wine Classification While the traditional Spanish wine classification was very different from France’s, since 2003 the new Spanish wine quality ladder of is evolving toward something closer to French wine law: Vino de Mesa (table wine) This category is the...
Public Areas All public areas, corridors, loading bay all toilets, general store, male and female changing rooms, rubbish rooms, lobby and front desk, floor terracing areas, driveway, workshop and engineering areas. Treatment – Spray plus laying and checking of rat...
It is a statement showing the movement of funds into and out of business. In other words it is a statement showing sources and application of fund. A fund flow statement deals with the financial resources required for running the business activities. It explains how...
A vending machine is an automated machine that provides items such as snacks, beverages, cigarettes etc to consumers after money, a credit card, or specially designed card is inserted into the machine. Various types of food and snack vending machines exist in the...
Learn about the top 10 laundry machines and equipment every hotel business needs. From commercial washing machines to garment steamers, we’ve got you covered.
Answer:- Head Office Expenses Restaurant ( 20,000/8)*5= 10,000 Banquet (20,000/8)*3= 6,000 Bar (20,000/8)*2= 4,000 Advertisement & Marketing Expenses Restaurant ( 20,000/8)*5= 10,000 Banquet (20,000/8)*3= 6,000 Bar (20,000/8)*2= 4,000 Office Expense 15,000/3=...
The guest, who comes to a particular hotel, comes with an understanding that he and his belongings both will be safe and secure during his stay at the hotel. At the same time it is also quite important that the hotel staff and assets are protected and secure. Hence...
A Front Office employee must always keep in mind that his first job is to incur profit for the hotel. In order to do so, he may follow certain techniques and procedures. There are mainly two techniques applied while trying to sell a room. They are Up-selling Discounts...
PEST CONTROL GOALS/methods– Prevention – keeping a pest from becoming a problem. Suppression – reducing pest numbers or damage to an acceptable level. Eradication – destroying an entire pest population. Threshold Level: These are the levels of pest population beyond...
