Describe the course planning

1. Welcome
Management Control of
Food and Beverage

2. Course Planning
• Description
• This course offers an introduction to food, beverage and
labor cost controls as students prepare for careers in food
and beverage management in the hospitality industry. Class
will define a number of key industry terms and concepts and
working definitions of the concepts as they pertain to the
basics of cost/volume and profit analysis.Course will discuss
the application of the four-step control process to food,
beverage and labor operations. Discussion will include
monitoring devices, menu analysis and several approaches to
sales control.

3. 1. Identify formulas necessary to
responsible food and beverage
management as well as to compute cost
percent and sales price of consumables.
2.Prepare and enforce an operational
budget.
3. Formulate educated cost-controlled
business decisions.
4. Apply knowledge of reading and
generating invoices and daily reports,
requisitions, food and beverage
inventories and reports to actual
situations.

4. INTRODUCTION TO FOOD, BEVERAGE AND LABOR CONTROLS
• Introduction
• Cost Concepts
• Sales Concepts
• The Cost – to- Sales Ratio: Cost Percent
•Questions and Problems (Workshops)
THE CONTROL PROCESS
• Introduction
• Control
• Control Systems
• Cost/Benefit Ratio
•Questions and Problems (Workshops)
COST/VOLUME/PROFIT/RELATIONSHIPS
• Introduction
• The Cost/Volume/Profit Equation
• Variable Rate and Contribution Rate
• Break-Even Point
• Cost/Volume/Profit Calculations for the Graduate Restaurant
• Cost Control and the Cost/Volume/Profit Equation
• Questions and Problems (Workshops)

5. Evaluation
Due Dates and Late Penalties
The grace period for late
assignments is as follows:
1 day late-10% deduction off
of the assignment grade
2 days late-20% off of the
assignment grade
3 days late-the assignment
will receive a grade of 0%
There will be no “extra
credit.”
DESCRIPCIÓN PORCENTAJE
Attendance and Participation 10%
Brochure, Research and
Performance.
30%
Quizzes 20%
Workshop, Homework, and
others.
20%
Final Evaluation (semester) 20%
Total Evaluation n 100%

6. Attendance
Policy:
•Students enrolled in credit-
bearing courses at will fail
any course(s) in which they
accumulate absences beyond
the maximum number
allowed.This pertains to
online classes as well.
Attendance is tracked by
instructors, so be sure to log
on and adhere to the
following scale:
# ofTimes Class Meets Maximum # of
Absences Allowed
Developmental Classes
(2 or 3 meeting class for
months online by
Google Meet)
1

7. Academic Integrity
• Academic dishonesty in any form, such as plagiarism
and cheating, will not be tolerated either in the
online or traditional classrooms. Sanctions will
include an automatic F for plagiarism, but the
severity or frequency of the violation may result in
dismissal from the College as well.
• The following are among the forms of dishonesty, in
a classroom of any type, for which sanctions may be
applied:
• Using books, notes or other materials during an
examination, unless expressly permitted;
• Using purchased essays, term papers or preparatory
research for such papers;
• Copying others' work or engaging in unauthorized
cooperation during an assignment or examination;
• Allowing another student to copy from an
examination or other assignment intended to be
performed independently;
• Borrowing from published works, whether material
is taken verbatim or with minor alterations, without
proper and/or sufficient acknowledgment;
• Submitting as one’s own work originally done by
someone else;
• Submitting the same written report in more than
one course without prior approval from the
instructor(s) involved;
• Stealing examinations or assignments;
• Supplying or selling examinations or assignments;
• Misrepresenting statements concerning work
submitted;
• Falsifying or fabricating experimental data or results;
• Falsifying or fabricating the need for extensions on
papers or make-up examinations.
• Misrepresenting identity in an online course

8. Basic Bibliography
• ROSSI, G. (2005). Administración de Alimentos y Bebidas. Editorial Síntesis. Madrid.
• SÁNCHEZ, F. (2006). Procesos de servicio de restauración. Editorial Síntesis. Madrid.
• WALKER, JOHN R (2008).The Restaurant from concept to operation. 5ta ed. Published by
JohnWiley & Sons, Inc
• http://www.fim.edu.my/FRM134.pdf
• DITTMER, PAUL R (2003). Principles of food, beverage, and labor cost controls. Seventh
Edition. Printed in the United States ofAmerica by JohnWiley & Sons, Inc., NewYork.
• MILLER, JACK; HAYES, DAVID K. AND DOPSON, LEA R (2002). Food and Beverage Cost
Control. Second Edition by JohnWiley & Sons, Inc., NewYork.