This document discusses several topics related to food and beverage purchasing and operations management, including: - Forecasting food and beverage sales is challenging due to many influencing factors like competition, weather, events, and marketing. Accurate forecasting allows purchasing the right amounts. - Standardized recipes are important for purchasing, containing details like yields, portions, ingredients, and costs. - Effective purchasing determines what to buy, the best prices, and ensuring steady supply through product specifications and purchase orders. - Receiving deliveries requires proper facilities, equipment, training, and schedules to inspect products. - Tracking inventory, sales, costs and variances through reconciliation reports allows analyzing food and beverage costs.

1. By : Dr. Dino Leonandri, MM, CHA
Purchasing and Receiving

2. FORECASTING FOOD SALES

3. FORECASTING FOOD SALES

4. FORECASTING FOOD SALES
a great deal of uncertainty when attempting to estimate the number of guests
who will arrive at your operation on any given day because a variety of factors
can influence that number, such as these:
• Competition
• Weather
• Special events in your area
• Holidays
• Facility occupancy (in hospitals, dormitories, hotels, and the like) and/or the
availability of parking (in selected situations such as shopping malls and strip
shopping centers)
• Your own advertising and promotional offers
• Your competitor’s advertising and promotional offerings
• Quality of service
• Changes in operating hours
• Operational consistency

5. FORECASTING BEVERAGE SALES
Alcoholic beverages are those products that are meant
for consumption as a beverage and that contain a
significant amount of alcohol. These products are
generally classified as beer, wine, or spirits:
1. Beer: Fermented beverages made from grain and
flavored with hops.
2. Wine: Fermented beverages made from grapes, other
berries and fruits.
3. Spirits: Fermented beverages that are distilled to
increase the alcohol content of the product; these are
also referred to as liquors

6. STANDARDIZED RECIPES

7. STANDARDIZED RECIPES
A quality standardized recipe contains the
following information:
1. Menu item name
2. Total yield (number of portions produced)
3. Portion size
4. Ingredient list
5. Preparation/method section
6. Cooking time and temperature
7. Special instructions, if necessary
8. Recipe cost (optional)*

8. PURCHASING FOOD
Menu item forecasts and the use of standardized recipes allow
managers to know exactly what must be purchased to ensure
their operations have the available menu items their guests will
want to buy. Entire books have been written about foodservice
purchasing;
however, proper purchasing is essentially a matter of
determining the following:
1. What should be purchased?
2. What is the best price to pay?
3. How can a steady supply be ensured?

9. WHAT SHOULD BE PURCHASED?
A properly prepared product
specification will include
the following information:
1. Product name or specification
number
2. Pricing unit
3. Standard or grade
4. Weight range/size
5. Processing and/or packaging
6. Container size
7. Intended use
8. Other information such as product
yield

10. WINE PURCHASING
Determining which wines to buy is a matter of selecting both
the right product and packaging form for your operation’s
needs. To do so, you must first determine if you will sell wine
by the:
• Glass
• Split or half-bottle
• Carafe
• Bottle

11. WINE LISTS

12. PURCHASE ORDERS
Purchase Order Information
1. Vendor information
2. Purchase order number
3. Date ordered
4. Delivery date
5. Name of person who placed order
6. Name of person who received order
7. Name of ordered item
8. Item specification #, if appropriate
9. Quantity ordered
10. Quoted price per unit
11. Extension price
12. Total price of order
13. Delivery instructions
14. Comment

13. PURCHASE ORDERS
Purchase Order Information
1. Vendor information
2. Purchase order number
3. Date ordered
4. Delivery date
5. Name of person who placed order
6. Name of person who received order
7. Name of ordered item
8. Item specification #, if appropriate
9. Quantity ordered
10. Quoted price per unit
11. Extension price
12. Total price of order
13. Delivery instructions
14. Comment

14. RECEIVING FOOD AND BEVERAGE
PRODUCTS
There are four requirements for effective
receiving:
1. Proper location
2. Proper tools and equipment
3. Proper delivery schedules
4. Proper staff training

15. RECEIVING FOOD AND BEVERAGE
PRODUCTS

16. Cost of food sold, or cost of goods sold, is the
actual amount of all food expenses incurred by
the operation minus the cost of employee meals.
It is not possible to accurately determine this
number unless a beginning physical inventory
has been taken at the start of the accounting
period, followed by another physical inventory
taken at the end of the accounting period.

17. FOOD COST PERCENTAGE
To properly analyze an operation’s cost of sales
for a specific accounting period, managers must
first determine the amount of food used in that
period and the amount of sales achieved in the
same period. When they have done so, they can
calculate their food cost percentage.

18. F&B Reconciliation Report
Periode of Desember 2013
Main Group : Food
Outlet : Lime
1. Opening Inventory GENERAL STORE 27,009,316.79
LIME RESTAURANT 1,257,875.00
LIME LOUNGE 1,579,296.91
BANQUET 138,600.00
SUB TOTAL 29,985,088.70
2. Incoming Stocks GENERAL STORE 25,813,000.00
MAIN KITCHEN 101,445,212.00
LIME RESTAURANT 1,375,000.00
MINIBAR 285,000.00
SUB TOTAL 128,918,212.00
3. Returned Stocks
SUB TOTAL 0
4. Cost Beverage To Food 920,333.33
5. Inventory Available (1 + 2 + 3 + 4) 159,823,634.03
6. Closing Inventory GENERAL STORE 23,587,619.67
LIME RESTAURANT 506,385.00
LIME LOUNGE 1,445,816.91
HK STORE 381,485.50
MINIBAR 256,500.00
SUB TOTAL 26,177,807.08
7. Gross Consumption (5 - 6) 133,645,826.95
8. Credits
Compliment Cost A&G Entertainment 1,321,866.00
A&G Officer Check 171,733.65
FB Entertainment 66,793.65
FO Comp. Welcome Drink 18,000.00
HK Entertainment 139,527.30
HK Officer Check 91,740.00
HRD Entertainment 61,380.00
PMC Entertainment 4,950.00
PMC Officer Check 8,250.00
S&M Entertaintment 585,755.28
Department Expenses FB Banquet Expense 117,150.00
FB Guest Supplies 4,819,765.20
FBP Training & Food Test 19,590.34
HK Room Amenities 216,364.50
HRD Employee Meals 3,508,275.53
Cost Food To Beverage FB 270,253.09
SUB TOTAL 11,421,394.53
9. Net Consumption (7 - 8) 122,224,432.42
Net Food Sales 441,943,076.86
Cost:Sales 27.66%
** FOOD **

19. F&B Reconciliation Report
Periode of Desember 2013
Main Group : Beverage
Outlet : Lime
1. Opening Inventory GENERAL STORE 850,500.00
MAIN KITCHEN 136,500.00
LIME LOUNGE 2,879,791.67
BANQUET 189,000.00
HK STORE 546,000.00
SUB TOTAL 4,601,791.67
2. Incoming Stocks GENERAL STORE 8,542,500.00
MAIN KITCHEN 112,500.00
LIME LOUNGE 3,204,500.00
SUB TOTAL 11,859,500.00
3. Returned Stocks
SUB TOTAL 0
4. Cost Food To Beverage 270,253.09
5. Inventory Available (1 + 2 + 3 + 4) 16,731,544.76
6. Closing Inventory GENERAL STORE 1,710,000.00
LIME LOUNGE 3,563,541.67
BANQUET 168,000.00
HK STORE 336,000.00
SUB TOTAL 5,777,541.67
7. Gross Consumption (5 - 6) 10,954,003.09
8. Credits
Compliment Cost A&G Entertainment 12,760.00
A&G Officer Check 9,460.00
HK Entertainment 4,400.00
HK Officer Check 5,060.00
S&M Entertaintment 52,800.00
Department Expenses A&G Employee Meals 210,000.00
HRD Employee Meals 300,000.00
FB Guest Supplies 1,207,500.00
HK Employee Meals 60,000.00
FBP Employee Meals 225,000.00
FO Employee Meals 15,000.00
HK Guest Supplies 45,000.00
PMC Employee Meals 15,000.00
FB Banquet Expense 1,512,000.00
HK Room Amenities 4,305,000.00
Cost Beverage To Food FB 920,333.33
SUB TOTAL 8,899,313.33
9. Net Consumption (7 - 8) 2,054,689.76
Net Beverage Sales 8,990,177.69
Cost:Sales 22.85%
** BEVERAGE **

20. Material Reconciliation
Period Desember 2013
===========
============================
=========================
=================
=====================
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Inv-Acct Description Opening Value Incoming Consumed Ending Value
-----------------------
-------------------------------------------------------
------------------------- ------------------------- ------------------------- -----------------------
13000004 KITCHEN UTENSIL 0 98,400.00 98,400.00 0
13000010 CLEANING / HK EQUIPMENT 0 0 0 0
13000011 GENERAL CLEANING SUPPLIES 1,802,050.00 6,573,000.00 3,567,050.00 4,808,000.00
13000012 HK CHEMICAL SUPPLIES 0 1,065,940.00 585,940.00 480,000.00
13000013 LAUNDRY SUPPLIES 0 1,325,000.00 52,470.00 1,272,530.00
13000014 AMENITIES GUEST SUPPLIES 1,027,211.54 8,540,000.00 7,981,159.24 1,586,052.30
13000015 KITCHEN SUPPLIES 0 1,380,000.00 115,000.00 1,265,000.00
13000016 BAR SUPPLIES 0 437,500.00 437,500.00 0
13000018 GUEST SUPPLIES 1,819,566.80 9,138,000.00 1,848,231.80 9,109,335.00
13000019 DATA PROCESSING 0 295,000.00 295,000.00 0
13000020 GIVE AWAY SM ITEMS 0 2,250,000.00 1,012,500.00 1,237,500.00
13000021 CIGGAR / TOBBACO 1,770,400.00 1,169,000.00 582,904.76 2,356,495.24
13000022 PRINTED FORM 0 11,220,000.00 1,600,000.00 9,620,000.00
13000023 PRINTING STATIONARY 3,919,250.00 5,764,780.00 4,466,033.85 5,217,996.15
13000024 FLAYER & BROCHURE 0 0 0 0
13000025 PROMOTION SIGNAGE 0 0 0 0
13000028 DECORATION & FLORIST 0 800,000.00 800,000.00 0
13000031 OTHER INVENTORY 0 3,085,000.00 3,085,000.00 0
13000033 PLUMBING & HEATING 0 0 0 0
13000034 PAINTING & DECORATION 0 130,000.00 130,000.00 0
13000035 AC REFRIGERATOR 232,500.00 0 232,500.00 0
13000036 BULBS 0 375,000.00 375,000.00 0
13000039 ENGENERING SUPPLIES 0 224,000.00 224,000.00 0
13000040 ELECTRIC SUPPLIES 0 255,000.00 255,000.00 0
13000041 GAS LPG & STERNO 3,000,000.00 11,344,000.00 7,912,037.14 6,431,962.86
------------------
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------------------------- ------------------------- ------------------------- -----------------------
13,570,978.34 65,469,620.00 35,655,726.79 43,384,871.55
---------------- -----------------------------------------------------
------------------------- ------------------------- ------------------------- -----------------------
T O T A L

21. Food Sales-Cost Analysis / Menu Engenering Reports Desember 2013
ArtNo Description Qty (%) Unit-Price Unit-Cost Ratio Sales-Amount Cost-Amount Ratio (%)
--------- --------------------------------------------------- -----------
------------------------------------------------- -------------------- -------------------- -----------------
01 Lime Restaurant
2240 Nasi Goreng Fave-L&B 121 1.3 31,405.0 10,363.7 33 3,800,005 1,254,002 33 1.1
61 FRIED NOODLES (ANY KIND 118 1.2 30,000.0 9,900.0 33 3,540,000 1,168,200 33 1.1
1062 FRIED RICE-RS 87 0.9 30,000.0 9,900.0 33 2,610,000 861,300 33 0.8
1240 Nasi Goreng Fave-RS 74 0.8 31,405.0 10,363.7 33 2,323,967 766,910 33 0.7
250 Nasi Goreng Fave- LIME 64 0.7 31,405.0 10,363.7 33 2,009,917 663,274 33 0.6
2024 CHICKEN AND CORN SOUP-L 52 0.5 25,000.0 8,250.0 33 1,300,000 429,000 33 0.4
2641 REGULAR COFFE-L&B 49 0.5 22,000.0 7,260.0 33 1,078,000 355,740 33 0.3
1021 OXTAIL SOUP-RS 44 0.5 75,000.0 24,750.0 33 3,300,000 1,089,000 33 1
1210 FRENCH FRIES-RS 44 0.5 20,000.0 6,600.0 33 880,000 290,400 33 0.3
1585 FRESH ORANGE-RS 42 0.4 25,000.0 8,250.0 33 1,050,000 346,500 33 0.3
1063 INDONESIAN LAMB FRIED R 41 0.4 35,000.0 11,550.0 33 1,435,000 473,550 33 0.4
1641 REGULAR COFFE-RS 40 0.4 22,000.0 7,260.0 33 880,000 290,400 33 0.3
62 FRIED RICE-Lime 38 0.4 30,000.0 9,900.0 33 1,140,000 376,200 33 0.3
213 Buffet Lunch 1-Lime 35 0.4 74,380.2 24,545.5 33 2,603,306 859,089 33 0.8
2585 FRESH ORANGE-L&B 32 0.3 25,000.0 8,250.0 33 800,000 264,000 33 0.2
2643 CAPPUCINO-L&B 31 0.3 25,000.0 8,250.0 33 775,000 255,750 33 0.2
1061 FRIED NOODLES (ANY KIND 28 0.3 30,000.0 9,900.0 33 840,000 277,200 33 0.3
1149 CHICKEN HAINAN WITH RIC 25 0.3 42,000.0 13,860.0 33 1,050,000 346,500 33 0.3
2150 PRAWN MAYONAISE WITH FR 25 0.3 42,000.0 13,860.0 33 1,050,000 346,500 33 0.3
2663 ICE CAPPUCINO-L&B 22 0.2 25,000.0 8,250.0 33 550,000 181,500 33 0.2
2206 PANCAKE -L&B 22 0.2 23,000.0 7,590.0 33 506,000 166,980 33 0.2
641 REGULAR COFFE-Lime 22 0.2 22,000.0 7,260.0 33 484,000 159,720 33 0.1
603 WATERMELON-Lime 22 0.2 22,000.0 7,260.0 33 484,000 159,720 33 0.1
1081 SIRLOIN STEAK KONRO GLA 21 0.2 105,000.0 34,650.0 33 2,205,000 727,650 33 0.7
1643 CAPPUCINO-RS 21 0.2 25,000.0 8,250.0 33 525,000 173,250 33 0.2
585 FRESH ORANGE-Lime 21 0.2 25,000.0 8,250.0 33 525,000 173,250 33 0.2
1723 ICE TEA-RS 21 0.2 20,000.0 6,600.0 33 420,000 138,600 33 0.1
2686 ENGLISH BREAKFAST - L&B 21 0.2 18,000.0 5,940.0 33 378,000 124,740 33 0.1
1141 BEEF BLACK PEPPER-RS 19 0.2 42,000.0 13,860.0 33 798,000 263,340 33 0.2
2602 HONEYDEW-L&B 18 0.2 22,000.0 7,260.0 33 396,000 130,680 33 0.1
1064 PORRIDGE-RS 18 0.2 20,000.0 6,600.0 33 360,000 118,800 33 0.1
2644 CAFÉ LATE-L&B 17 0.2 25,000.0 8,250.0 33 425,000 140,250 33 0.1
21 OXTAIL SOUP-Lime 16 0.2 75,000.0 24,750.0 33 1,200,000 396,000 33 0.4
686 ENGLISH BREAKFAST - Lime 16 0.2 18,000.0 5,940.0 33 288,000 95,040 33 0.1
803 CHRISTMAS BUFFET 15 0.2 123,966.0 40,908.8 33 1,859,491 613,632 33 0.6
22 SEAFOOD TOM YUM SOUP-Lim 15 0.2 35,000.0 11,550.0 33 525,000 173,250 33 0.2
1608 FRESH MILK-RS 15 0.2 22,000.0 7,260.0 33 330,000 108,900 33 0.1
1603 WATERMELON-RS 15 0.2 22,000.0 7,260.0 33 330,000 108,900 33 0.1
141 BEEF BLACK PEPPER-Lime 13 0.1 42,000.0 13,860.0 33 546,000 180,180 33 0.2
1105 SATAY AYAM-RS 13 0.1 30,000.0 9,900.0 33 390,000 128,700 33 0.1
2210 FRENCH FRIES-L&B 13 0.1 20,000.0 6,600.0 33 260,000 85,800 33 0.1
1685 REGULAR TEA - RS 13 0.1 18,000.0 5,940.0 33 234,000 77,220 33 0.1
2144 SWEET AND SOUR CHICKEN- 12 0.1 28,000.0 9,240.0 33 336,000 110,880 33 0.1
1144 SWEET AND SOUR CHICKEN- 12 0.1 28,000.0 9,240.0 33 336,000 110,880 33 0.1
24 CHICKEN AND CORN SOUP-Li 12 0.1 25,000.0 8,250.0 33 300,000 99,000 33 0.1
23 SOUP OF THE DAY (4 ROTAT 12 0.1 25,000.0 8,250.0 33 300,000 99,000 33 0.1
723 ICE TEA-Lime 12 0.1 20,000.0 6,600.0 33 240,000 79,200 33 0.1
1066 STEAM RICE - RS 12 0.1 7,500.0 2,475.0 33 90,000 29,700 33 0
2105 SATAY AYAM-L&B 11 0.1 30,000.0 9,900.0 33 330,000 108,900 33 0.1
1586 FRESH STRAWBERRY-RS 11 0.1 25,000.0 8,250.0 33 275,000 90,750 33 0.1
2722 ICE LEMON TEA-L&B 11 0.1 20,000.0 6,600.0 33 220,000 72,600 33 0.1
643 CAPPUCINO-Lime 10 0.1 25,000.0 8,250.0 33 250,000 82,500 33 0.1
2102 GULAI KAMBING-L&B 9 0.1 50,000.0 16,500.0 33 450,000 148,500 33 0.1
43 FISH AND POTATO CHIPS-Li 9 0.1 40,000.0 13,200.0 33 360,000 118,800 33 0.1
1208 BANANA SPLIT-RS 9 0.1 27,000.0 8,910.0 33 243,000 80,190 33 0.1
602 HONEYDEW-Lime 9 0.1 22,000.0 7,260.0 33 198,000 65,340 33 0.1
2603 WATERMELON-L&B 9 0.1 22,000.0 7,260.0 33 198,000 65,340 33 0.1
2683 GREEN TEA-L&B 9 0.1 18,000.0 5,940.0 33 162,000 53,460 33 0
685 REGULAR TEA - Lime 9 0.1 18,000.0 5,940.0 33 162,000 53,460 33 0
1104 IKAN BAKAR-RS 8 0.1 95,000.0 31,350.0 33 760,000 250,800 33 0.2
84 PAN FRIED GINDARA TERIY 8 0.1 50,000.0 16,500.0 33 400,000 132,000 33 0.1
1101 AYAM BAKAR BUMBU LADA P 8 0.1 40,000.0 13,200.0 33 320,000 105,600 33 0.1
63 INDONESIAN LAMB FRIED R 8 0.1 35,000.0 11,550.0 33 280,000 92,400 33 0.1
2652 HOT CHOCOLATE-L&B 8 0.1 25,000.0 8,250.0 33 200,000 66,000 33 0.1

22. Beverage Sales-Cost Analysis / Menu Engenering Reports Desember 2013
ArtNo Description Qty (%) Unit-Price Unit-Cost Ratio Sales-Amount Cost-Amount Ratio (%)
--------- ---------------------------------------------------
-----------
--------- --------------------------------
-------- -------------------- -------------------- ----------------
01 Lime Restaurant
1621 OASIS 330ml-RS 71 14.7 10,000.0 2,200.0 22 710,000 156,200 22 7.9
2621 OASIS 330ml-L&B 49 10.1 10,000.0 2,200.0 22 490,000 107,800 22 5.5
2464 HEINNEKEN-L&B 38 7.9 30,000.0 6,600.0 22 1,140,000 250,800 22 12.7
2461 BINTANG SMALL-L&B 31 6.4 27,000.0 5,940.0 22 837,000 184,140 22 9.4
621 OASIS 330ml-Lime 31 6.4 10,000.0 2,200.0 22 310,000 68,200 22 3.5
1461 BINTANG SMALL-RS 25 5.2 27,000.0 5,940.0 22 675,000 148,500 22 7.5
1622 COCA COLA-RS 25 5.2 20,000.0 4,400.0 22 500,000 110,000 22 5.6
2463 GUINESS-L&B 17 3.5 30,000.0 6,600.0 22 510,000 112,200 22 5.7
7001 Misc Beverage 15 3.1 0 0 0 232,967 58,242 25 2.6
622 COCA COLA-Lime 14 2.9 20,000.0 4,400.0 22 280,000 61,600 22 3.1
2701 LYCHEE ICE TEA-L&B 11 2.3 20,000.0 4,400.0 22 220,000 48,400 22 2.5
1729 ICE CUBE 11 2.3 10,000.0 2,200.0 22 110,000 24,200 22 1.2
2622 COCA COLA-L&B 10 2.1 20,000.0 4,400.0 22 200,000 44,000 22 2.2
8912 Disc Beverage 10 2.1 0 0 0 -189,450 0 0 -2.1
2724 HAZELNUT-L&B 8 1.7 25,000.0 5,500.0 22 200,000 44,000 22 2.2
1561 MS CHOCOLATE-RS 7 1.4 23,000.0 5,060.0 22 161,000 35,420 22 1.8
523 OREO CHOCO ICE MINT-Lime 6 1.2 30,000.0 6,600.0 22 180,000 39,600 22 2
563 MS VANILLA-Lime 6 1.2 23,000.0 5,060.0 22 138,000 30,360 22 1.5
1463 GUINESS-RS 5 1 30,000.0 6,600.0 22 150,000 33,000 22 1.7
2628 LEMON SQUASH-L&B 5 1 23,000.0 5,060.0 22 115,000 25,300 22 1.3
2561 MS CHOCOLATE-L&B 5 1 23,000.0 5,060.0 22 115,000 25,300 22 1.3
562 MS STRAWBERRY-Lime 5 1 23,000.0 5,060.0 22 115,000 25,300 22 1.3
701 LYCHEE ICE TEA-Lime 5 1 20,000.0 4,400.0 22 100,000 22,000 22 1.1
1701 LYCHEE ICE TEA-RS 5 1 20,000.0 4,400.0 22 100,000 22,000 22 1.1
2562 MS STRAWBERRY-L&B 4 0.8 23,000.0 5,060.0 22 92,000 20,240 22 1
623 SPRITE-Lime 4 0.8 20,000.0 4,400.0 22 80,000 17,600 22 0.9
461 BINTANG SMALL-Lime 3 0.6 27,000.0 5,940.0 22 81,000 17,820 22 0.9
2728 CHOCOLATE-L&B 3 0.6 25,000.0 5,500.0 22 75,000 16,500 22 0.8
1562 MS STRAWBERRY-RS 3 0.6 23,000.0 5,060.0 22 69,000 15,180 22 0.8
582 SM MANGO-Lime 3 0.6 23,000.0 5,060.0 22 69,000 15,180 22 0.8
1583 SM STRAWBERRY-RS 3 0.6 23,000.0 5,060.0 22 69,000 15,180 22 0.8
2630 FANTA - L&B 3 0.6 20,000.0 4,400.0 22 60,000 13,200 22 0.7
1635 FANTA - RS 3 0.6 20,000.0 4,400.0 22 60,000 13,200 22 0.7
2703 PEACH ICE TEA-L&B 3 0.6 20,000.0 4,400.0 22 60,000 13,200 22 0.7
2623 SPRITE-L&B 3 0.6 20,000.0 4,400.0 22 60,000 13,200 22 0.7
464 HEINNEKEN-Lime 2 0.4 30,000.0 6,600.0 22 60,000 13,200 22 0.7
1464 HEINNEKEN-RS 2 0.4 30,000.0 6,600.0 22 60,000 13,200 22 0.7
2565 MS MANGO-L&B 2 0.4 23,000.0 5,060.0 22 46,000 10,120 22 0.5
2563 MS VANILLA-L&B 2 0.4 23,000.0 5,060.0 22 46,000 10,120 22 0.5
1563 MS VANILLA-RS 2 0.4 23,000.0 5,060.0 22 46,000 10,120 22 0.5
1582 SM MANGO-RS 2 0.4 23,000.0 5,060.0 22 46,000 10,120 22 0.5
2705 PASSION ICE TEA-L&B 2 0.4 20,000.0 4,400.0 22 40,000 8,800 22 0.4
702 PEPPERMINT ICE TEA-Lime 2 0.4 20,000.0 4,400.0 22 40,000 8,800 22 0.4
1623 SPRITE-RS 2 0.4 20,000.0 4,400.0 22 40,000 8,800 22 0.4
2521 PASSION MINT-L&B 1 0.2 30,000.0 6,600.0 22 30,000 6,600 22 0.3
2725 CARAMEL-L&B 1 0.2 25,000.0 5,500.0 22 25,000 5,500 22 0.3
2627 EQUIL SPARKING-L&B 1 0.2 25,000.0 5,500.0 22 25,000 5,500 22 0.3
2504 GLODOK PUNCH-L&B 1 0.2 25,000.0 5,500.0 22 25,000 5,500 22 0.3
2727 ORIGINAL-L&B 1 0.2 25,000.0 5,500.0 22 25,000 5,500 22 0.3
727 ORIGINAL-Lime 1 0.2 25,000.0 5,500.0 22 25,000 5,500 22 0.3
1727 ORIGINAL-RS 1 0.2 25,000.0 5,500.0 22 25,000 5,500 22 0.3
561 MS CHOCOLATE-Lime 1 0.2 23,000.0 5,060.0 22 23,000 5,060 22 0.3
565 MS MANGO-Lime 1 0.2 23,000.0 5,060.0 22 23,000 5,060 22 0.3
2624 GINGER ALE-L&B 1 0.2 20,000.0 4,400.0 22 20,000 4,400 22 0.2
2721 HAZELNUT ICE TEA-L&B 1 0.2 20,000.0 4,400.0 22 20,000 4,400 22 0.2
705 PASSION ICE TEA-Lime 1 0.2 20,000.0 4,400.0 22 20,000 4,400 22 0.2
703 PEACH ICE TEA-Lime 1 0.2 20,000.0 4,400.0 22 20,000 4,400 22 0.2
2702 PEPPERMINT ICE TEA-L&B 1 0.2 20,000.0 4,400.0 22 20,000 4,400 22 0.2
2625 TONIC WATER-L&B 1 0.2 20,000.0 4,400.0 22 20,000 4,400 22 0.2

23. PRODUCT YIELD
Most foodservice products are delivered in the as purchased (AP) state.
This refers to the weight or count of a product as it is delivered to the
foodservice operator. For example, if a case of lettuce containing 24 heads
is delivered to an operation, the lettuce will be delivered in its AP state.
Edible portion (EP) refers to the weight of a product after it has been
cleaned, trimmed, cooked, and portioned. For example, after the 24 heads
of lettuce delivered in AP state have been trimmed, washed and chopped,
or otherwise prepared, the heads will be in the EP state.

24. REDUCING THE COST OF SALES
PERCENTAGE
It must perform three important
tasks:
1.Minimizing product loss in the
kitchen
2.Minimizing product loss in the bar
3.Optimizing overall cost of sales
percentage

25. Question :
Base on your opinion, How to Control Cost of Food in the Hotel?
Please answer the questions above and email to:
dinoleonandri@stptrisakti.ac.id
by email no later than 1 week ahead.
In the email subject, write the name of the campus, course and class
example :
1. STPT/Intl Class/Hotel Basic Accounting
2. Poltekpar Plb/DIK 6A/Hospitality Business
3. Poltek Intl Jkt/AJ/Hotel Management

26. Thank you
Please subscribe at :
https://www.youtube.com/c/dinoleonandri