2. OBJECTIVES:
At the end of the lesson, the learner should be able to:
1. Differentiate perishable from non-
perishables goods;
2. Integrate the standard of purchasing to the
effective cost control; and
3. Recall the different characteristics of
effective purchasing control.
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3. Purchasing
the process of getting the
right product into a facility
at the right time and place,
plus the amount of goods
at the right price and right
source.
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4. Perishable goods
are products that have relatively
short shelf life- usually 1 to 3 days.
- It might be last a few days
longer, but their quality and
yield would be considerably
diminished.
- Items that are liable to spoil or
decay. Ex: meat, poultry,
seafood, fruits, vegetables
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5. Non-Perishable
goods
are products that have relatively
longer shelf life
- It can be a last for a few months to
a year if stored and handled
properly.
- Example are powdered milk,
bottled water,canned goods,cerial,
nuts, oil, dried beans, vegetables,
jam and jellies,
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6. These are kept in food storage
containers.
Food storage containers
These are containers that can be used
to hold foods at room temperature, in
the fridge or in the freezer.
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7. 7
In the Fridge
1. Food Storage
should be 40°F or
2. Freezers should be
below.
3. Separate food into
containers to cool
4. Mark and date food
9. Primary characteristics of effective
purchasing control
1. Responsibility for purchasing is fixed
2. Standards of quality are established
3. Needed quantities are established
4. Purchased of foods at the most favorable price without
compromising the quality
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10. Errors in Purchasing of Effective
Purchasing Control
1. Purchasing too much
2. Standards those of too high cost
3. No detailed set of specification governing quality, weight and types.
4. No centralization of purchasing power
5. Poor relationship with purveyors. No cost budget for purchasing
6. No audit of invoice and payments
7. Use of fixed instead of flexible standing orders
8. Speculative purchasing
9. Graft between purchasing agent and purveryors
10. Theft by the receiving man
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