Chapter 8 Calculating Food And Beverage Controls

Cost of sales and calculating cost of sales 


 -Cost of directs (directs are charged to food cost as received)
 -Cost of stores (added to inventory and charged to the food cost when issued)


Transfers 

Transfer between  kitchen and the bar (Intra unit transfers) 
• Transfers of alcoholic beverages from bar to kitchen, used in food preparation.
• The term “cooking liquor” is commonly used. Charged to food cost.
• Transfer of directs from kitchen to bar, where they will be used in drink preparation. 
• The term “ food to bar” (directs) is often used for these items.


Steward Sales
.May be permitted to purchase food at cost and take it from the premises for their own personal use.

Gratis to bars
. The kitchen staff is expected to produce various hot and cold hors d’oeuvres that are given free to customers at the bar.


Promotion expenses 

.Sales personnel invite potential customers to have luncheon/ include entertainment cost.


Daily food costs and calculating the daily food cost percent 

  .When both food cost and food sales figures are known, a daily food cost can be determined. 

Food cost % = RM 63 425.00/ RM 22 833.00
                      = 36 %

In foodservice, cost percent is often used as a means for monitoring operations and judging the effectiveness control procedure




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