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  1. 1. ISSUING CONTROL • Requisition: This is a form used for taking goods from issuing department. Concerned head of the department containing information like name, unit cost, total cost and signature, issued and balance prepared it. • This is also known as indenting. • Operating cost of kitchen is deduced from this form and gross profit calculated. • It is prepared in triplicate one goes to issuing the other to F & B control and the last remains with the copy.
  2. 2. Transfer notes • This is an internal form of requisition note, which is used when a department requisitions something from another department which is not in stores. • The format of the form used can be same as that used for the store requisition • The transfer notes and requisition notes are sent at the end of the day to the controller’s office.
  3. 3. Breakages and damaged goods • Items becomes broken or found to have leaked away, etc. These items must be recorded in a damaged goods book.The book would record the • Date, • Description of items, • Details of from whom it was purchased, • Value, • Signature of the purchasing officer who verified the damaged goods to restrict unexplained difference in the actual stock
  4. 4. Pricing of issues • In a department there must be a system established so that the department can be fairly charged for what it has requisitioned for its use. The method of pricing the food issued depends mainly on the type of commodities in question. • Perishables • Non Perishables
  5. 5. Perishables • Actual Purchase Price • Perishable commodities as already stated they frequently go direct to the kitchen as direct issues and priced against the actual purchase price of the commodities
  6. 6. Non Perishables • Actual Purchase Price • Simple Average Price • Weighted Average Price • Inflated Price: Here the goods are issued at cost plus, say 10 or 15 % to recover the cost of handling and storage charged. • Standard Price: A Standard Price is to decide on for a given period, usually 3-6 months
  7. 7. Cont.. • Last In First Out (LIFO): This may be applied to items which have a fluctuating market price. This assumes that issues will be made with the normal rotation of stock, but priced out at the latest purchase price for the items. • First In First Out (FIFO): This may also apply to items which have a fluctuating price. This assumes that issues will be from the earliest purchases and priced accordingly.