Infotech Development Systems Colleges, Inc.
Natera Corner P. Timog Street, Dunao Ligao City 4504
Telephone No. (052) 202-1949 || 091788126
E-mail address:
[email protected] ||
[email protected]COURSE TITLE: FOOD AND BEVERAGE COST CONTROL
COURSE CODE : HM ELECT 5
COURSE CREDIT : 3 UNITS
PROGRAM : BSHM
YEAR LEVEL/SEM : 3RD and 4th year, 1ST SEM
INSTRUCTOR : FLORIVEL D. VILLACORTA
SYNCHRONOUS SCHEDULE : MONDAY / 1:00-4:00 PM
Google Classroom Code : kjpmyv5
Google Meet link : https://meet.google.com/hii-ifxq-iqf
COURSE DESCRIPTION
This course examines control functions in food and beverage operations affecting
profitability. The topics include control of sales, income, inventory and labor costs, cost-
volume-profit relationships, menu engineering and the use of technology in food and beverage
planning and control. This course provides a study of the cost control aspects of hospitality
operations including budgeting, forecasting, financial analysis, food and labor costs, beverage
control, and inventory control for hospitality business operations. This course explores ways
and techniques used to control costs, revenues, and profitability in food and beverage
operations. After being familiar with the concepts of the food and beverage and control
function, the students will learn how to plan for the food and beverage cost control, design
effective food and beverage control systems, and determine food and beverage standards. The
students also will learn the concepts of the hospitality purchasing management and how
purchasing, receiving, storing, issuing systems affect food and beverage cost control objectives.
Other areas affecting the food and beverage control systems will also be discussed, including
production control, sales and income control, labour costs control, and the applications of
technology in food and beverage cost planning.
COURSE OUTLINE
I. PRELIMINARY
A. Review of Fundamental Math Skills
a) Converting percent to decimal
b) Converting decimal to percent
c) Converting fraction to percent
d) Finding percentages
e) Using percentage to find the total number
f) Ratio and proportion
B. Recipe Standardization
a) Standard Weights & Measures Equivalent
b) Recipe Enlargement
C. Overview of Cost Concepts
a) Fixed Cost
b) Variable Cost
c) Semi -Variable Cost
d) Controllable Cost
e) Non-Controllable cost
II. MIDTERM
A. Sales Concept
a) Monetary Sales
b) Non- Monetary Sales
c) Sales Monitoring
B) The Cost-To-Sales Ratio
a) Cost Percent
b) Ideal Cost Allocations
c) Understanding the Income (Profit and Loss) Statement
C) The Control Process
a) Control Systems
b) Control Process
c) Control Techniques
D) Food Control
a) Food Purchasing
b) Receiving Control
III. PRE-FINAL
A) Food & Beverage Control
a) Food Storing Control
b) Issuing Control
B) Food Production Control
a) Portions
b) Quantities
C) Monitoring Foodservice & Beverage Operations
a) Computing Cost of Food and Beverage Sold
b) Managing Food and Beverage Pricing
c) Factors Affecting Menu Pricing
d) Assigning Menu Prices
IV. FINALS
A) Labor Control
a) Labor Expense in the Hospitality Industry
b) Evaluating Labor Productivity
c) Maintaining a Productive Workforce
d) Measuring Current Labor Productivity
e) Managing Payroll Costs
f) Reducing Labor-Related Costs
REFERENCES
1. Paul R. Dittmer and J. Desmond Keefe III, PRINCIPLES OF FOOD,BEVERAGE, AND LABOR,
COST CONTROLS, JOHN WILEY & SONS, INC., 9th Edition, 2009
2. Lea R. Dopson, David K. Hayes, Food and Beverage Cost Control, 7th Edition, JOHN
WILEY & SONS, INC.,2019
3. Amelia Santos Roldan, Cost & Materials Management in the Food Service Industry, AR
Skills Development & Management Services, 2007
COURSE REQUIREMENTS:
Quizzes
Seatwork
Assignments
Projects
Periodic exam
GRADING SYSTEM:
The School follows a cumulative grading system:
(Preliminary rating x 0.30) + (Midterm rating x 0.70) = Midterm Grade
(Midterm Grade x 0.30) + (Semi-final rating x 0.70) = Semi-final Grade
(Semi-final Grade x 0.30) + (Final rating x 0.70) = Final Grade
Grade Components
Periodic Examination 30%
Quizzes 25%
Class Standing (Class
Participation, Course
45%
Requirement and
Deportment)
FINAL GRADE 100%
Prepared by: Checked by :
FLORIVEL D. VILLACORTA, MM JAYSON N. NAPILI, MM
Instructor Department Head
