2 3y4 materiasprimasalumnos

Control de Costos de
Alimentos y bebidAs

Materias primas

Control de Costos de Alimentos y bebidAs

Part 3

Managing the Cost
of Food

Materias primas


Main Ideas
• Menu Item Forecasting
• Standardized Recipes
• Inventory Control
• Purchasing
• Receiving
• Storage
• Determining Actual Food Expense
• Technology Tools
Materias primas


Menu Item Forecasting
• Menu item forecasting addresses the
questions:
– “How many people will I serve today?”

– “What will they order?”

Materias primas


• Popularity index is defined as the
percentage of total guests choosing a
given menu item from a list of alternatives.

Popularity Index =Total Number of a Specific Menu Item Sold
Total Number of All Menu Items Sold

Materias primas


• Individual menu item forecasting, based
on an item’s individual sales history:
Number of Guests Expected
x Item Popularity Index
= Predicted Number of That Item to Be Sold

• The predicted number to be sold is
simply the quantity of a specific menu item
likely to be sold given an estimate of the
total number of guests expected.
Materias primas


• Factors influencing number of guests:
– Competition, weather, special events in your
area, facility occupancy, your own promotions,
your competitor’s promotions, quality of
service, and operational consistency.

• Sales histories track only the general
trends of an operation. They are not
precise.

Materias primas


Standardized Recipes
• The standardized recipe controls both
the quantity and quality of what the kitchen
will produce.

• It consists of the procedures to be used in
preparing and serving each of your menu
items.

Materias primas


• Good standardized recipes contain the
following:
1.Menu item name
2.Total yield (number of servings)
3.Portion size
4.Ingredient list
5.Preparation/method section
6.Cooking time and temperature
7.Special instructions, if necessary
8.Recipe cost (optional)
Materias primas

Receta estándar básica
Platillo Filete de res en salsa de nuez Fecha 15/11/2001 Folio 1036
Costo del platillo $ 25,98 P. de venta $ 75,00 % de costo 34,64%

Precio
Ingredientes Cantidad Unidad Importe
unitario
2 rodajas filete de res 0,180 1,000 kg $ 106,00 $ 19,08
Palmitos 0,100 0,300 Kg, en lata $ 13,00 $ 4,33 =(cantidad/kg en lata)*precio lata
Salsa de nuez 0,120 1,000 $ 13,63 $ 1,64
Aceite para guisar 0,010 1,000 $ 9,00 $ 0,09
Sal de mesa 0,005 1,000 kg $ 2,40 $ 0,01
Pimienta blanca molida 0,005 1,000 kg $ 46,00 $ 0,23
Perejil chino 0,050 1,000 kg, en manojo $ 12,00 $ 0,60
Suma $ 25,98
Sistema de elaboración o presentación:
Pasos a seguir para elaborar el platillo, considerando 2 cosas: la forma de colocar los ingredientes terminados
en el plato o recipiente, si van a la izquierda o derecha e indicando si lleva salsa y como se coloca en el platillo;
e indicar el nombre y medida del plato en que se entregará al cliente.
1. sazonar el filete con sal y pimienta, cocinarlo en la plancha
2. Cortar el palmito a lo largo en dos partes
3. Lavar y desinfectar el perejil chino Foto del platillo
4. Al montar el filete, colocar las dos rodajas juntas y bañarlas con salsa de nuez (esta sigue en la complement.)
5. Sírvase en un plato trinche de 27 cm
6. Ver la fotografía para la presentación

Elaboró Vo.Bo. Autorizó
CAB Chef ejecutivo Gte. De AyB

Explicación de conceptos:
Platillo Tal y como aparece en la carta o menú
Fecha De elaboración de la receta
Folio Clave que incluya: área (de venta) , tiempo (entrada, sopa, fuerte, postre), número de platillo
% de costo Costo entre precio de venta del platillo
Unidad Sistema de conteo o medición del ingrediente: kilo, litro, lata de "X" gramos, botella de "X" mililitros, manojo, pieza, etc.
Precio unitario Precio de la unidad de medición del ingrediente
Importe Cantidad entre unidad por precio unitario


• The following list contains arguments often
used against standardized recipes:
1.They take too long to use.
2.My people don’t need recipes; they know how
we do things here.
3.My chef refuses to reveal his or her secrets.
4.They take too long to write up.
5.We tried them but lost some, so we stopped
using them.
6.They are too hard to read, or many of my
people cannot read English (o simplemente
no saben leer!!!!). Materias primas


• Reasons for incorporating a system of
standardized recipes include:
1.Accurate purchasing
2.Dietary concerns are addressed-ingredients
identified
3.Accuracy in menu laws-ingredients identified
4.Matching food used to cash sales
5.Accurate recipe costing and menu pricing
6.New employees can be better trained
7.Computerization of a food service operation
depends on them
Materias primas


• When adjusting recipes for quantity (total
yield), two general methods may be
employed.

• They are:
1.Factor Method
2.Percentage Technique

Materias primas


• Factor Method: recipe conversion factor:
Yield Desired
Current Yield = Conversion Factor

• For example, a 50 portion recipe can be
converted to a 125 portion recipe:
125/50=2.5
2.5 is multiplied by each ingredient
(except spices) Materias primas


• The percentage method deals with recipe
weight, rather than with a conversion
factor.
Ingredient Weight
/Total Recipe Weight
=% of Total
then
% of Total
x Total Amount Required
= New Recipe Amount
Materias primas


Inventory Control
• A desired inventory level is simply the
answer to the question, “How much of each
needed ingredient should I have on hand at
any one time?”
• Working stock is the amount of an
ingredient you anticipate using before
purchasing that item again.
• Safety stock is the extra amount of that
ingredient you decide to keep on hand to
meet higher than anticipated demand.
Materias primas


Inventory Control
• Inventory levels are determined by a variety of
factors:

1. Storage Capacity
2. Item perishability (elemento perecedero)
3. Vendor delivery schedule (entrega del proveedor)
4. Potential savings from increased purchase size
5. Operating calendar
6. Relative importance of stock outages (corte de
existencias)
7. Value of inventory dollars to the operator

Materias primas


Inventory Control
• Do not overload storage capacity. Leads to
greater spoilage (deterioro u obsolescencia) and
loss due to theft (robo).
• Shelf life (vida útil) is the amount of time a food
item retains its maximum freshness, flavor, and
quality while in storage.
• The cost to the vendor for frequent deliveries will
be reflected in the cost of the goods to the
operator (si compras poquito constantemente,
es más caro que comprar mucho pocas veces o
al mayoreo)

Materias primas


Inventory Control
• Volume or quantity discounts-savings.
– Costs may include: storage costs, spoilage,
deterioration, insect or rodent infestation or
theft.
• The operating calendar plays a large part in
determining desired inventory levels.
– Less than seven days per week
– Closed for seasonal purposes
• Stock Outages (corte o quedarse sin
existencias o materiales)
Materias primas

División de los alimentos y bebidas
Alimentos perecederos Alimentos no perecederos
- menor duración, más cuidado - más duración, menos cuidado
- rotación máxima: 72 hrs. - rotación máxima: 15 días

1.- Carnes 1.- Frutas en almíbar
2.- Aves 2.- Mermeladas
3.- Pescados 3.- Galletas, pastas y dulces
4.- Mariscos 4.- Sopas, purés, carnes en lata
5.- Lácteos 5.- Cereales
6.- Frutas 6.- Aceites finos
7.- Verduras 7.- Especias y condimentos
8.- Huevos 8.- Vinagres
9.- Mayonesas y mostazas
10.- Chiles enlatados
11.- Aceites y grasas
12.- Pescados y mariscos en lata
13.- Vegetales en lata
14.- Jugos en lata o en frascos
15.- Azúcar, sal y harinas
16.- Arroz, frijol, etc.
17.- Vinos, licores, cervezas, refrescos

Formato de requisición de no perecederos
Esta no deberá ser diaria!!!!!!

Determinación del stock de no perecederos óptimo:

Ingredientes de cada platillo, con base en las recetas estándar Chícharos de lata de 375g. Herdez
Por: promedio de consumo por 15 días 60 unidades
Mínimo de existencia 60 unidades

Por 1.5 1,5

Igual a : máximo de existencia 90 unidades
Más: mínimo de existencia 60 unidades
Entre 2: Stock óptimo de no perecederos (promedio max. Y min.) 75 unidades

Por tanto, si
La existencia actual fuesde de : 63 unidades
Luego entonces, se deberán requerir no perecederos por 27 unidades
(máximo menos existencia actual)


Inventory Control
• Value of Inventory Dollars
– Over-buy or “stockpile” inventory. An opportunity
cost is the cost of foregoing (renunciar) the next best
alternative when making a decision.

• A state institution that is given its entire annual budget may find it
advantageous to use its purchasing power to acquire large amounts of
inventory at very low prices-stockpiling.
– Fiscal year is 12 months long but may not follow the calendar year.

Materias primas


Inventory Control
• A purchase point is that point in time
when an item should be reordered. This
point is typically designated by one of two
methods:

1.As needed (just in time)

2.Par level

Materias primas


Inventory Control
• As needed, or just in time method of
determining inventory levels.

– Prediction of unit sales
– Sum of the ingredients (from standardized
recipes) necessary to produce those sales.

Materias primas

Esta no deberá ser diaria!!!!!!
Inventory Control
• Par levels-predetermined purchase
Determinación del stock de no perecederos óptimo:

points.
Ingredientes de cada platillo, con base en las recetas estándar
Por: promedio de consumo por 15 días
Chícharos de lata de 375g. Herdez
60 unidades

– Minimum and maximum amounts
Mínimo de existencia 60 unidades

Por 1.5 1,5
– Minimum-working stock
Igual a : máximo de existencia 90 unidades

– óptimo de no perecederos (promedio max.tomin.)
Entre 2: Stock Safety stock-25% Y 50% over
Más: mínimo de existencia 60 unidades
75 unidades

– 4+2=6 (purchase point), order 4 to max = 10
Por tanto, si
La existencia actual fuesde de : 63 unidades
Luego entonces, se deberán requerir no perecederos por 27 unidades
(máximo menos existencia actual)

• Highly perishable items – as-needed basis
(Altamente perecederos - según sea necesario)
• Longer shelf life – par level
(no perecederos o con mayor vida útil – por niveles) Materias primas


Purchasing
• 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 assured? (Cómo
puede uno tener la seguridad de suministro?

Materias primas

CICLO DE CONTROL DE ALIMENTOS Y BEBIDAS

ALMACEN REQUERIMIENTO ALMACEN
ALIMENTOS DE MERCANCIAS BEBIDAS

COMPRAS

ALMACEN RECIBO DE ALMACEN
ALIMENTOS MERCANCIA BEBIDAS

DESPACHO DE
MERCANCIAS

ELABORACION

VENTAS REPORTE DE VENTA
ALIMENTOS COSTOS BEBIDAS

FUNCIONES GENERALES DEL CONTRALOR DE ALIMENTOS Y
BEBIDAS

1. - REQUISICIONES DEL ALMACEN.

Supervisar las necesidades de los almacenes de alimentos y bebidas de
acuerdo con los mínimos, máximos y existencias establecidas.

Verifica que los formatos de requisición estén autorizados y con las
mercancías debidamente determinadas con base en las
especificaciones estándar.

2. – COMPRAS

Será responsable de que se lleven a efecto las políticas referentes a esta
área, así como su objetivo.

Interviene en la realización de los estándares de compras.

Revisa que las órdenes de compra llenen todos los requisitos y estén
debidamente autorizadas, para su entrega a los proveedores.

BEBIDAS

3. - RECEPCIÓN DE MERCANCÍAS

Revisa que las básculas funcionen con exactitud.

Verifica que las mercancías recibidas estén pesadas, contadas y revisadas
adecuadamente.

Verifica que las mercancías recibidas estén de acuerdo con las ordenes de
compra en cuanto a cantidad, calidad y precio, y deberán coincidir con
las facturas o remisiones del proveedor.

Revisa que las facturas o remisiones estén firmadas y selladas por el
recepcionista al término de su revisión y aceptación.

Con base en las facturas, revisará que los informes de mercancías
recibidas contengan los precios unitarios debidamente calculados, así
como el detalle de cada una de las facturas o remisiones y su
totalización.

BEBIDAS

4. - ALMACENAMIENTO DE LAS MERCANCÍAS

Supervisa la adecuada distribución de los alimentos y bebidas en sus
respectivos lugares de almacenamiento.

Para evitar pérdidas por descomposición de mercancías, verifica que
estén con las temperaturas adecuadas y que usen las técnicas para
conservación y manejo de las mismas.

Verifica las técnicas para el congelamiento de las carnes.

Revisa que se lleven a efecto los controles de las carnes por medio de sus
etiquetas y de las tarjetas de inventarios perpetuos para las bebidas.

BEBIDAS

5. - DESPACHO DE MERCANCÍAS

Verifica que los productos del almacén salgan únicamente por medio de
documentos debidamente autorizados y especificados.

Revisa que los despachos de mercancías se hagan dentro de los horarios
prefijados.

Efectúa revisiones para que la rotación de mercancías sea adecuada y se
eviten pérdidas.

BEBIDAS

6. - PRODUCCIÓN Y ELABORACIÓN DE ALIMENTOS Y BEBIDAS

Supervisa las porciones, guarniciones y presentaciones de los platillos,
con base en las recetas estándar.

Revisa las cámaras de conservación para verificar si los alimentos se
manejan adecuadamente.

Supervisa la elaboración de platillos con base en los formatos de órdenes
de producción.

Revisa que el carnicero prepare los cortes y porciones previamente
establecidos

Revisa que los alimentos de los empleados se elaboren según lo
establecido.

Efectúa revisiones en los bares para verificar si se manejan las porciones,
presentación y elaboración de las bebidas con base en recetas
estándar.
Efectúa pruebas de calidad en las botellas de costo alto.

BEBIDAS

7. - VENTAS DE ALIMENTOS Y BEBIDAS

Se cerciora de que toda salida de alimentos o bebidas esté amparada por
comandas o cheques-comandas debidamente registrados.

Efectúa o supervisa la rotación de platillos de la carta o menú.

Verifica que las cortesías, consumos de ejecutivos, intercambios y
descuentos estén dentro de las normas establecidas”.


Purchasing
• What Should Be Purchased?
• Product specification (spec) – a detailed
description of an ingredient or menu item.
– Communicates in a very precise way with a
vendor so that your operation receives the
exact item requested every time.
• Each menu item or ingredient should have
its own spec.

Materias primas


Purchasing
• What to include in specs
– Product name or specification number
– Pricing unit
– Standard or grade
– Weight range/size – count
– Processing and/or packaging
– Container size
– Intended use
– Other information such as product yield

Materias primas

Especificaciones estándar para productos
perecederos

Artículo Calidad Especificaciones Peso o cantidad
Carnes:
Semilimpia, pieza de 2.5 kg, fresca o
Caña de filete de res Ganado Hereford congelada, envuelta en vita film, sin 20 piezas
exceso de grasa
Fresco o congelado, en porciones de
400gr, 1.5 cm de grueso, hueso en medio,
T-bone steak Ganado Hereford en forma de T con grasa alrededor, 20 piezas o 26 kg
envuelto individualmente en papel vita
film
Aves:
Fresco, pieza de 1.3 kg, piel amarilla, sin
Pollo Bachoco (tipo rosticería) 20 piezas o 26 kg
menudencias ni troncos de plumas
Pescados:
Fresco, filete, porciones de 200 gr, 1 cm
4 cajas de kg cada
Filete de mero De primera de grosor, sin espinas, envuelto
una
individualmente
Frutas:
Maduro para 3 días, 15 cm de diámetro,
Melón chino De primera Caja con 25 piezas
sin golpes, superficie sin manchas y firme

Visto Bueno
Chef ejecutivo

Especificaciones de compra de abarrotes
Costo por porción

Marca o proveedor Unidad de uso en Rendimiento en Costo por porción
Descripción (A) Unidad de compra (B) Precio unitario (D) Porción (F)
(C) preparación ( E) porciones (B/F) (D/G)
Aceites y vinagres
Aceite de oliva
lata de 800,0 gramos Ibarra $ 70,00 Gramos 10,000 80,0 $ 0,88
virgen
Aceite para cocinar lata de 17,0 litros La polar $ 102,00 Litro 0,010 1 700,0 $ 0,06
Vinagre blanco botella de 1,0 litros Herdez $ 20,00 Litro 0,002 500,0 $ 0,04
Vinagre de uva botella de 1,0 litros Domecq $ 30,00 Litro 0,002 500,0 $ 0,06
Frutas en almíbar
Duraznos en
lata de 800,0 gramos Herdez $ 25,00 Gramos 50,000 16,0 $ 1,56
mitades
Piña en rebanadas lata de 900,0 gramos Herdez $ 20,00 Gramos 75,000 12,0 $ 1,67
Cerezas rojas frasco de 2 000,0 gramos Embasa $ 120,00 Gramos 10,000 200,0 $ 0,60
Mangos en
lata de 850,0 gramos Embasa $ 28,00 Gramos 50,000 17,0 $ 1,65
rebanadas
Cereales
Corn flakes caja de 35,0 gramos Kellog´s $ 2,50 Gramos 35,000 1,0 $ 2,50
Rice Krispies caja de 35,0 gramos Kellog´s $ 2,50 Gramos 35,000 1,0 $ 2,50
Avena caja de 400,0 gramos Duryea $ 15,00 Gramos 20,000 20,0 $ 0,75
Aderezos y chiles
Mostaza frasco de 4 000,0 gramos Herdez $ 85,00 Gramos 15,000 266,7 $ 0,32
Pimiento morrón lata de 200,0 gramos Herdez $ 13,00 Gramos 10,000 20,0 $ 0,65
Chiles largos lata de 400,0 gramos Herdez $ 18,00 Gramos 15,000 26,7 $ 0,68
Chiles jalapeños lata de 2 900,0 gramos Herdez $ 28,00 Gramos 20,000 145,0 $ 0,19

Visto Bueno
Chef ejecutivo


Purchasing
• Product yield is the amount of product
that you will have remaining after cooking,
trimming, portioning or cleaning.

(Rendimiento es la cantidad de producto
que le queda después de la cocción,
limpieza, corte o la limpieza)

Materias primas


Purchasing
• What Is the Best Price to Pay?
• The best price is more accurately stated
as the lowest price that meets the long-
term goals of both the foodservice
operation and its vendor.
• Make vs. Buy decisions
• Bid sheet – comparison shopping
• Price comparison sheet – after you have
received bids from your suppliers, you can
compare those bids Materias primas


Purchasing
• Bid sheets and price comparison sheets
are a good place to start.

• Other determining factors: vendor
dependability, quality of vendor service,
and accuracy in delivery

Materias primas

Formato de requisición de frescos (perecederos)
Esta deberá ser diaria!!!!!!
Nombre del restaurante:

Fecha:

Cotizaciones
Existencia según Último precio de No. De
Clave Unidad Producto Solicitado Prov. 1 Prov. 2 Prov. 3
inventario adquisición proveedor elegido

Acorde a
Kg., litro, pieza, Unidades Para comparar Para comparar Para comparar Nombre o clave
Carne, ave, existencia y Precio última
_001 manojo, paquete, verificadas con precio última con precio última con precio última del mejor
pescado, etc. necesidades de compra
etc. físicamente compra compra compra proveedor
producción

Autoriza Elaboró Visto bueno Realiza proceso de compra
Gte. A y B Almacenista Chef ejecutivo Jefe de compras


Purchasing
• Minimum order requirement is the
smallest order that can be placed with a
vendor who delivers.
– If the minimum order requirement cannot be
met using the lowest prices, then the manager
may have to choose the supplier with the next
highest price to fill a complete order.

Materias primas


Purchasing
• How can a steady supply be assured?
• Suppliers have a variety of prices based on the
customer to whom they are quoting them.
• It is simply in the best interest of a supplier to
give a better price to a high volume customer.
• Cherry Pickers – how suppliers describe the
customer who gets bids from multiple vendors,
then buys only those items each vendor has
“on sale” or for the lowest price.
Materias primas


Purchasing
• Slow pay means high pay.

• Vendors can be great source of
information related to new products,
cooking techniques, trends and alternative
product usage.

Materias primas


Purchasing
• One vendor versus many vendors
• Non-perishables are best purchased in
bulk from one vendor.
• Orders (órdenes) for meats, produce, and
some bakery products (panadería) are
best split among several vendors, perhaps
with a primary and secondary vendor in
each category so that you have a second
alternative should the need arise.
Materias primas


Purchasing
• Ethics have been defined as the choices
of proper conduct made by an individual in
his or her relationships with others.
– Is it legal?
– Does it hurt anyone?
– Am I being honest?
– Would I care if it happened to me?
– Would I publicize my action?
• Kickbacks (soborno) always hurt the
company
Materias primas


Purchasing
• Daily Inventory Sheet
– Items listed in your storage areas
– Unit of purchase
– Par value
– Columns-on-hand, special order, and order
amount
– All pre-printed on the sheet

Materias primas


Purchasing
• The par value is listed so that you know
how much inventory you should have in
storage at any given time.
• The amount to be ordered is calculated as
follows:
Par Value
– On-Hand
+ Special Order
= Order Amount
Materias primas


Purchasing
• Regardless of your communication
method, it is critical that you prepare a
written purchase order, or record of what
you have decided to buy. The purchase
order (PO) should be made out in triplicate
(3 copies.)

Materias primas

Orden de compra
Nombre del restaurante: Nombre, domicilio y teléfono
Datos del proveedor: Nombre, domicilio y teléfono, representante No. De orden de compra 1
Fecha de la orden de Fecha de entrega: (fecha prometida por
Fecha de entrega:
compra el proveedor)

Pagado, en vehículo del proveedor o de
Forma de pago: Flete:
la propia empresa, flete por cobrar, etc.

No. De factura o remisión Fecha de entrega: (fecha real de entrega
Fecha de entrega:
del proveedor por el proveedor)

Cantidad Precio
Importe (a X b )
Unidad Artículo Pedido (a) Recibido Unitario (b)

Litro, lata,
Cereal, vino, Cantidad Precio
paquete, Cantidad solicitada Cantidad pedida por
mayonesa, realmente recibida pactado por
botella, kg., por el comprador precio unitario
etc. por almacenista comprador
bolsa, etc.

Instrucciones para la entrega: Suma
a quien entregar, horarios, condiciones, calidad, etc. Descuento
Almacenista debe avisar de inmediato al proveedor Impuesto
en caso de alguna queja por la mercancía recibida Total

Vo.Bo. Gte. A y B
Comprador Recibido almacén Autorizó


Purchasing
The written Purchase Order form should
contain space for the following
information:
Purchase Order Number
Purchase Order Information
Item Name
Spec #, if appropriate Date Ordered
Quantity Ordered Delivery Date
Quoted Price Name of Person who
Placed Order
Extension Price
Total Price of Order Name of Person who
Received Order
Vendor Information Delivery Instructions
Comments

Materias primas


Purchasing
• The advantages of a written Purchase Order are
many and include the following:
1. Written verification of quoted price
2. Written verification of quantity ordered
3. Written verification of the receipt of all goods ordered
4. Written and special instructions to the receiving clerk,
as needed
5. Written verification of conformance to product
specification
6. Written authorization to prepare vendor invoice for
payment

Materias primas


Receiving
• One individual places the order, while
another individual is responsible for
verifying delivery and acceptance of the
product.

• Auditors are individuals responsible for
reviewing and evaluating proper
operational procedures. They can
determine the potential for fraud or theft.
Materias primas


Receiving
• Proper control procedures will minimize
theft.
• Proper receiving includes all of the
following features:
• Proper location
• Proper tools and equipment
• Proper delivery schedules
• Proper training

Materias primas


Receiving
• The receiving area must be large enough to
allow for checking products delivered against
both the invoice and purchase order.
• Accessibility to equipment required to move
products to their proper storage area and to
dispose of excess packaging is important.
Make sure the area stays free of trash and
clutter (desorden), as these make it too easy
to hide delivered food items.
Materias primas


Receiving
• Remember that the delivery person is also a
potential thief.
• The receiving area should be kept extremely
clean, since you do not want to contaminate
incoming food, or provide a carrying vehicle
for pests. The area should be well lit and
properly ventilated.
• Receiving clerks should have the following
equipment: scales(básculas), wheeled
equipment, box cutter, thermometer,
calculator and records area. Materias primas


Receiving
• Scales should be of two types; those
accurate to the fraction of a pound, and
those accurate to the fraction of an ounce.
• Some operators demand that deliveries be
made only at certain times; these are
called acceptance hours.
• Refusal hours are the times that
operators will not accept deliveries.

Materias primas


Receiving
• Receiving clerks should be trained to
verify the following product characteristics:
weight, quantity, quality, and price.
• Receiving clerks should be required to
weigh all meat, fish and poultry (aves de
corral) delivered, with the exception of
unopened Cryovac (sealed) packages.
• When an item is ordered by weight, it
should be verified by weight.
Materias primas


Receiving
• The counting of boxes, cases, barrels, etc.
should be routine. The counting of
individual items in a box, such as lemons
should be done periodically.
• Checking for quality means checking the
entire shipment for conformance to
specifications.

Materias primas


Receiving
• In cases when the vendor is out of the spec
item, clerks must know whether it is
management’s preference to accept a
product of higher quality, lower quality, or no
product as a substitute.
• Clerks need to be trained in two areas
regarding pricing: matching PO (purchase
order) unit price to invoice unit price, and
verifying price extensions and total.
• When the person responsible for purchasing
food places an order, the confirmed quoted
price should be written on the PO. Materias primas


Receiving
• When a discrepancy is discovered,
management should be notified immediately.
• If management notification is not possible,
both the driver and the receiving clerk should
initial the “Comment” section of the PO,
showing the difference in the two prices.
• Shorting is the term used in the industry to
indicate that an ordered item has not been
delivered as promised.

Materias primas

Reporte diario de mercancías recibidas de alimentos
Fecha y día de la semana: Para saber que días de la semana hay mayor o menor movimiento de compras

Número: Consecutivo de este reporte

columna 8 columna 9 columna 10 columna 11 columna 12 columna 13 columna 14
Número de
Pescados y Frutas y Pan, tortillas
Proveedor factura o Cantidad (a) Unidad Precio unitario (b) Importe (aXb) Carnes Lácteos Abarrotes
mariscos verduras y otros
remisión
Parte del Parte del Parte del Parte del Parte del Parte del
Lata de 200g,
La que Precio de cada lata, importe que importe que importe que importe que importe que importe que
El que surtió Unidades botella de 1 lt, Cantidad por
ampara el botella, paquete, corresponde a corresponde a corresponde a corresponde corresponde corresponde
los productos recibidas paquete, manojo, precio unitario
envío manojo, pieza, etc. este tipo de este tipo de este tipo de a este tipo a este tipo a este tipo
pieza, etc.
producto producto producto de producto de producto de producto

Compras de hoy (la suma de la col. 8 debe ser igual a la suma
de las cols. 9 a 14!!!!!)
También, la col. 8 debe ser igual a sumar los
importe de las facturas o remisiones incluidos en el informe
Compras Hasta ayer Valor del rengón"Acumulado Hoy" (renglón siguiente)
del reporte del día anterior!!!!
Acumulado Hoy Suma de los renglones "compras de hoy" más el
renglón "compras hasta ayer"

Elaboró:
Almacenista

Reporte diario de mercancías recibidas de bebidas
Fecha y día de la semana: Para saber que días de la semana hay mayor o menor movimiento de compras

Número: Consecutivo de este reporte

columna 8 columna 9 columna 10 columna 11
Número de
Refrescos y
Proveedor factura o Cantidad (a) Unidad Precio unitario (b) Importe (aXb) Licores Vinos de mesa
cervezas
remisión
Parte del Parte del Parte del
Lata de 200g,
La que Precio de cada lata, importe que importe que importe que
El que surtió Unidades botella de 1 lt, Cantidad por
ampara el botella, paquete, corresponde a corresponde a corresponde
los productos recibidas paquete, manojo, precio unitario
envío manojo, pieza, etc. este tipo de este tipo de a este tipo
pieza, etc.
producto producto de producto

Compras de hoy (la suma de la col. 8 debe ser igual a la suma
de las cols. 9 a 11!!!!!)
También, la col. 8 debe ser igual a sumar los
importe de las facturas o remisiones incluidos en el informe
Compras Hasta ayer Valor del rengón"Acumulado Hoy" (renglón siguiente)
del reporte del día anterior!!!!
Acumulado Hoy Suma de los renglones "compras de hoy" más el
renglón "compras hasta ayer"

Elaboró:
Almacenista


Receiving
• A credit memo (nota de crédito) is simply a
formal way of notifying the vendor that an
item listed on the original invoice is missing,
and thus the value of that item should be
deducted from the invoice total.
• A contract price is simply an agreement
between buyer and seller to hold the price of
a product constant over a defined period of
time.
• Extended price is simply the unit price
multiplied by the number of units delivered.
Materias primas

Nota de crédito (error en factura o remisión)
Datos del proveedor: a quien se le hace la correción: Nombre, domicilio y teléfono, representante
No. De factura o remisión Fecha de elaboración de
del proveedor factura o remisión

Fecha de elaboración de
No. De nota de crédito
la nota de crédito

Razón de la Su importe Importe Diferencia
Unidad Cantidad Artículo Precio unitario
corrección (a) corregido (b) (a-b)
Valor de los
Litro, lata,
Cereal, vino, Error o causa de El de la factura o productos
paquete, Unidades a Valor ya
mayonesa, la corrección por remisión del según
botella, kg., devolver corregido
etc. producto proveedor factura o
bolsa, etc.
remisión

Total correcciones
Recibió: Almacenista Total de su factura
Corrigió: Contabilidad Número total corregido
Autorizó proveedor: Representante del proveedor
Vo.Bo. Contralor de AyB Contrarl AyB


Receiving
• Verifying price extensions is also important, but it is
a part of the receiving verification process that need
not be done at the time of delivery.
– Never assume extensions are correct because a
computer did them!
• If a supplier consistently shorts your operation, that
supplier is suspect both in terms of honesty and lack
of concern for your operation’s long-term success.
• Training your receiving clerk to assess and evaluate
quality products is a continuous process.

Materias primas


Receiving
• Some large operations use a receiving
record when receiving food.
• A receiving record generally contains the
following information: name of supplier,
invoice number, item description, unit
price, number of units delivered, total cost,
storage area, and date of activity.
• Receiving reports can be helpful if it is
important to record where items are to be
delivered, or have been delivered.
Materias primas


Storage
• Remember that storage costs money, in
terms of the space for items and the
money that is tied up in inventory items.
• In most establishments, the storage
process consists of four parts: placing
products in storage, maintaining product
quality and safety, maintaining product
security, and determining inventory value.

Materias primas


Storage
• Most often, in foodservice, the high
perishability dictates that the same person
responsible for receiving the items is the
person responsible for their storage.
• The two storage methods used are LIFO
and FIFO.
• When using the LIFO (last in, first out)
method, the store-room operator intends to
use the most recently delivered product
before he or she uses any part of that same
product previously on hand. Materias primas


Storage
• FIFO (first in, first out) means that the
operator intends to rotate stock in such a
way that product already on hand is sold
prior to the sale of more recently delivered
products.
• FIFO is the preferred storage technique for
most perishable and non-perishable items.
Failure to use FIFO can result in excessive
product loss due to spoilage, shrinkage
(encogimiento), and deterioration of quality.
Materias primas

Tarjeta de almacén (con precio unitario)
Clave: Artículo
Unidad: Estante No. De kardex
Existencia: Mínimo Máximo

FECHA REFERENCIA PRECIO ENTRADAS SALIDAS SALDOS
UNITARIO


Storage
• Some operators require the storeroom
clerk to mark or tag (identificar) each
delivered item with the date of delivery.
• Some operators prefer to go even further
when labeling some products for storage.
These operators date the item and then
also indicate the day (or hour) in which the
product should be pulled from storage (ser
sacados), thawed (ser descongelados), or
even discarded (ser desechados).
Materias primas

Cuadro de temperaturas ideales
Mercancías Temperaturas

1. Abarrotes 20 a 26 grados centígrados (lugar ventilado y seco)

2. Frutas, verduras y vegetales frescos 4 a 6 grados centígrados

3. Embutidos, huevos, lácteos y derivados 3 a 4 grados centígrados

4. Carnes, aves, pescados y mariscos 0 a 1 grados centígrados

5. Productos precongelados -8 a -10 grados centígrados

6. Productos congelados -18 a -20 grados centígrados

Periodos en los cuales pueden conservarse las carnes
congeladas
Tipos de carnes Periodos de congelación
1. Res y pollo 6 a 12 meses

2. Carnero y ternera 6 a 9 meses

3. Cerdo y pavos 3 a 6 meses

4. Embutidos 1 a 3 meses

Formato de etiquetas de carnes

Primera parte: Se ata al producto!!!!
Etiqueta de carne número: 1050
Corte: Pollo tipo rosticería
Peso: 13 100,0 gramos
Costo unitario: $ ,025 por gramo
Importe: $ 327,5
Proveedor: Bachoco
Fecha de recibido: 03/12/2008

Segunda parte: Se entrega al contralor de AyB!!!!
Etiqueta de carne número: 1050
Corte: Pollo tipo rosticería
Peso: 13 100,0 gramos
Costo unitario: $ ,025 por gramo
Importe: $ 327,5
Proveedor: Bachoco
Fecha de recibido: 03/12/2008

Periodo de almacenamiento de no perecederos
Duración de Características que presentan
Duración en
Productos alimentos en los productos por Observaciones
refrigeración
lugar fresco almacenamiento inadecuado

Son producidos por temperaturas
Café instantáneo 7 a 12 meses 3 años Apelmazamiento, pérdida de sabor
altas

Café molido envasado al Que tenga ventilación, y esté lejos
7 a 12 meses 12 a 18 meses Pérdida de sabor
alto vacío de productos con olor fuerte

Evitar altas temperaturas y
Té instantáneo 8 a 12 meses 3 años Pérdida de sabor
humedad excesiva

Pérdida de sabor, ablandamiento e hinchazón de la No exponerlas al sol, colocarlas en
Frutas enlatadas 1 año 4 años
lata lugares ventilados

Jugos de frutas El ácido natural de los jugos
6 a 9 meses 3 años Pérdida de sabor y acidez
enlatados o en frascos reduce la duración de los envases
El ácido natural de los jugos
Vegetales enlatados muy
7 a 12 meses 2 a 3 años Pérdida de sabor y acidez reduce la duración de los envases
ácidos
(jitomate, col fermentada)
Pérdida de sabor, ablandamiento e hinchazón de la No exponerlos al sol, colocarlas en
Vegetales no ácidos 1 año 4 años
lata lugares ventilados

Especias, hierbas No dejar destapado el frasco,
1 año 2 años Pérdida de sabor y olor
molidas, en frascos comprar en pequeñas cantidades

Evaporación y formación de nata llamada "madre Por lo general producida por
Vinagres en frascos 2 años 3 años
de vinagre" almacenamiento inadecuado
Mantenerse en refrigeración,
Sabor rancio, color oscuro en la superficie, moho,
Margarina 1 mes 2 meses envuelta con aluminio, ofrece más
olores extraños
protección

Aceites para ensaladas 6 a 9 meses 9 meses Sabor rancio, similar a grasa vieja Evitar la luz solar


Storage
• Products are generally placed in one of three
major storage areas: dry storage,
refrigerated storage, or frozen storage.
• Dry storage areas should generally be
maintained at a temperature ranging
between 65F (18 C) and 75F (24 C).
• Shelving (estantería) must be sturdy
(resistente), easy to clean, and at least 6
inches (pulgadas) above the ground to allow
for proper cleaning beneath the shelving and
to ensure proper ventilation. Materias primas


Storage
• Dry goods should never be stored directly
on the floor. Labels should face out for
easy identification.
• Refrigerator temperatures should
generally be maintained between 32F (0C)
and 36F (2C). Refrigerators actually work
by removing heat from the contents, rather
than “making” food cold.
• Shelving must be at least six inches off the
floor and slotted (con ranuras) to allow for
good air circulation. Materias primas


Storage
• Freezer temperatures should be
maintained between 0F and -10F (-18C
and -23C).
• Freezers must be regularly maintained, a
process that includes cleaning inside and
out, and constant temperature monitoring
to detect possible improper operation.

Materias primas


Storage
• Regardless of the storage type, food and
related products should be stored neatly
(cuidadosamente) in some logical order.
• Food product quality rarely improves with
increased storage time.
• The primary method for ensuring product
quality while in storage is through proper
product rotation and high standards of
storeroom sanitation.
Materias primas


Storage
• Storage areas are excellent breeding
grounds (caldos de cultivo) for insects,
some bacteria, and also rodents, so clean
regularly.
• Both refrigerators and freezers should be
kept six to ten inches from walls to allow
for the free circulation of air.
• Drainage systems in refrigerators should
be checked at least weekly.

Materias primas


Storage
• Ideally, freezers and refrigerators should
have externally visible internal
thermometers
• In larger storage areas, hallways (pasillos)
should be kept clear and empty of storage
materials or boxes.
• Some employee theft is impossible to
detect – eating on the job (e.g. uvas).
• Make it difficult to remove food from
storage without authorization.
Materias primas


Storage
• Most foodservice operators attempt to
control access to the location of stored
products.
• It is your responsibility to see to it that the
storeroom clerk maintains good habits in
securing product inventory.
• As a general rule, if storerooms are to be
locked, only one individual should have
the key during any shift (cualquier
cambio). Materias primas


Storage
• It is not possible to know your actual food
expense without an accurate inventory.
• Issuing (requisición de materiales) is
the process of placing products into the
production system.

Materias primas


Storage
• Valuing, or establishing a dollar value for
your entire inventory is done by using the
following inventory valuation formula:
Item Amount x Item Value = Item Inventory Value

• Item amount may be determined by
counting the item, as in the case of cans,
or by weighing items, as in the case of
meats.
Materias primas


Storage
• If inventory amounts are overstated, or
padded inventory (acolchado de
inventario), costs will appear artificially low
until the proper inventory values are
determined.
• Either the LIFO or FIFO method determines
item value.
• When the LIFO method is used, the item’s
value is said to be the price paid for the least
recent (oldest) addition to item amount.
Materias primas


Storage
• If the FIFO method is used, the item value
is said to be the price paid for the most
recent (newest) product on hand.
• FIFO is the more common method for
valuing foodservice inventory.
• The inventory valuation sheet should be
completed each time the inventory is
counted. It should be a preprinted form
with all items listed.
Materias primas


Storage
• It is recommended that one person takes
the actual physical inventory, and a
different person extends the value of that
inventory.
• A physical inventory, one in which the
food products are actually counted, must
be taken to determine your actual food
usage.

Materias primas


Determining Actual Food Expense
• Cost of food sold is the dollar amount of all
food actually sold, thrown away, wasted or
stolen. It is computed as follows:
Beginning Inventory
Plus
Purchases
=Goods Available for Sale
Less
Ending Inventory
=Cost of Food Consumed
Less
Employee Meals
=Cost of Food Sold

Materias primas

COSTO NETO DE ALIMENTOS Y BEBIDAS
Costo bruto alimentos y bebidas:

Costo bruto $ 420,00 Inventario inicial (todas las áreas: almacén, elaboración y otros) $ 500,00
Menos: Créditos (*) $ 30,00 Más: compras netas $ 100,00
Costo neto de AyB $ 390,00 Igual a: total existencias o mercancías disponibles para la venta $ 600,00
Menos: inventario final (todas las áreas: almacén, elaboración** y otros) $ 180,00
Igual a: Costo bruto o de alimentos consumidos $ 420,00

(*) Créditos: alimentos de empleados, cortesías, consumos gratis o de obsequio, etc.
(**) Areas de elaboración: cocinas y bares principalmente


Determining Actual Food
Expense
• Beginning inventory is the dollar value of
all food on hand at the beginning of the
accounting period.
• Purchases are the sum cost of all food
purchased during the accounting period.
• Good available for sale is the sum of the
beginning inventory and purchases.
• Ending inventory refers to the dollar
value of all food on hand at the end of the
accounting period. Materias primas


Expense
• Cost of food consumed is the actual dollar value
of all food used, or consumed, by the operation.
• Employee meal cost is a labor-related, not food-
related cost. Free or reduced-cost employee
meals are a benefit much in the same manner as
medical insurance or paid vacation.
• It is important to note that ending inventory for one
accounting period becomes the beginning
inventory figure for the next period.

Materias primas


Expense
• Food or beverage products may be
transferred from one food service unit to
another – kitchen to bar and vice versa.
• Transfers out of the kitchen are subtracted
from the cost of food sold and transfers
into the kitchen are added to the cost of
food sold.

Materias primas


Expense
• The formula used to compute actual food
cost percentage is as follows:

Cost of Food Sold
Food Sales = Food Cost%

Materias primas


Expense
• Food Cost % represents that portion of
food sales that was spent on food
expenses.

• The physical inventory may be taken as
often as desired to estimate the daily cost
of food sold.

Materias primas


Expense
• Six-column form used to estimate food
cost % on a daily or weekly basis.

Six Column Food Cost % Estimate
1. Purchases Today
Sales Today = Cost % Today
2. Purchases to Date
Sales to Date = Cost % to Date

Materias primas


Technology Tools
• This chapter focused on managing food-related costs by
controlling the areas of purchasing, receiving, storage,
and issuing.
• There are a variety of software programs that are
available that can assist in these areas such as:
1. Recipe Software can maintain and cost standardized
recipes as well as maintain and supply dietary
information by portion.
2. Menu Programs can create and print physical menus
and even produce purchase orders based on selected
menus.

Materias primas


Technology Tools
3. Purchasing Software can compare bids and make
purchase recommendations based on best cost/best
value.
4. Receiving Software can prepare a daily receiving
report and maintain receiving histories.
5. Storage/Inventory Assessment Programs can
maintain product inventory values by food category
and even compute LIFO or FIFO inventory values.
6. Cost of Goods Sold Programs can compare
forecasted to actual cost of goods sold as well as
maintain employee meal records.

Materias primas


Summary
• Menu Item Forecasting
• Standardized Recipes
• Inventory Control
• Purchasing
• Receiving
• Storage
• Determining Actual Food Expense
Materias primas

Part 4

Managing the Cost of Beverages


Main Ideas
• Serving Alcoholic Beverages
• Forecasting Beverage Sales
• Standardized Drink Recipes and Portions
• Purchasing Beverage Products
• Receiving Beverage Products
• Storing Beverage Products
• Bar Transfers
• Computing Cost of Beverages
• Special Features of Liquor Inventory
• Sales Mix
Materias primas


Serving Alcoholic Beverages
• Alcoholic beverages – a significant
amount of ethyl alcohol content is present.

• Alcoholic beverages are generally
classified as beer, wine or spirits (vinos o
licores).

Materias primas


• Beer is a fermented beverage made
from grain (a partir de cereales).
• Wine is a fermented beverage made
from grapes y fruits.
• Spirits are fermented beverages
that are distilled to increase the
alcohol content of the product.

Materias primas

Par Stock* del Bar: ___________________
Fecha:
Autorizó
Elaboró

Bebidas Unidad Cantidad Observaciones

Whisky Escocés:
Chivas Regal Botella de 3/4 2,0
Old Parr Botella de 3/4 3,0
Buchanan`s Botella de 3/4 3,0
J&B Botella de 3/4 3,0
Cutty Sark Botella de 3/4 2,0
Dimple Botella de 3/4 2,0
Whisky Americano:
Jack Daniel`s Botella de 3/4 2,0
Old Grand Dad Botella de 3/4 2,0
Four Roses Botella de 3/4 2,0
Whisky Canadiense:
Canadia Club Botella de 3/4 2,0
Cognac:
Hennessy Botella de 3/4 1,0
Brandy importado:
Brandy nacional:
Vodka importado:
Vodka nacional:
Ginebra importada:
Ginebra nacional:
Ron importado:
Ron nacional:
Tequila:
Aperitivos:
Cordiales:
Vinos espumosos:
Vinos tintos:
Vinos rosados:
Vinos blancos:
Champañas:
Cervezas:


• These products will be specified,
ordered, received, and stored much like
food products. However, there are
control issues that are much more
difficult to handle.
• Such controls must be modified to meet
the characteristic and inherent
increased responsibility created by the
sale of alcoholic beverages.
Materias primas


• Dramshop laws, passed in many
states, shift the liability for acts
committed by an individual under the
influence of alcohol from that
individual to the server or operation
that supplied the intoxicating
beverage.
• License states versus control
states
Materias primas


Forecasting Beverage Sales
• BEER
• Forecasting beer sales is basically the
same as forecasting any regular menu
item - use sales histories.
• Keg beer is also know as draft beer
(barril de cerveza), or beer in a form of
packaging in which the beer is shipped
to you in multi-gallon units for bulk sale
(venta a granel).

Materias primas


• WINE
• Forecasting wine sales is divided into
two parts: forecasting bottled-wine
sales and forecasting wine-by-the-
glass sales.
• When forecasting sales by the bottle
or glass - use sales histories.
• House Wines – wine served to a
guest who does not stipulate a specific
brand when ordering. Materias primas


• SPIRITS
• While the number of people who order a
mixed drink can be tracked, the exact item
the guests request is very difficult to
determine.
• One method categorizes all drinks based on
the spirit that forms the base of the drink.
• Spirit sales can also be tracked by generic
product name, specific product name, or
specific drink requested.
Materias primas


Standardized Drink Recipes and
Portions
• Control is more important at the bar than in the
kitchen because the potential for waste and
theft is greater.
• For example:
– Beverage operations are subject to tax audits
– Beverage operations can be closed down for
violations
– Employees may bring their own products to sell
– Detecting the disappearance of small amounts of
beverage products is very difficult
Materias primas


Portions

• The following is the beverage cost %
formula:

Cost of Beverage Sold
Beverage Sales = Beverage Cost %

Materias primas


Portions
• Measuring devices (dipositivos de medición) –
jigger, free pour, spout control, automated
device
• A standardized recipe sheet should be
prepared for each drink item for costing
purposes.
• While standardized recipes (including step-by-
step prep methods) may only be necessary for
a few drinks, recipes that detail alcoholic
portions should be strictly adhered to.
Materias primas

Receta estándar básica para bebidas
Bebida Martini seco Fecha 15/11/2001 Folio 116
Costo de la bebida $ 6,46 P. de venta $ 55,00 % de costo 11,75%

Precio
Ingredientes Cantidad Unidad Importe
unitario
Ginebra nacional 0,043 0,750 litros en botella $ 69,00 $ 3,96
Vermouth seco nacional 0,040 1,000 litros en botella $ 61,00 $ 2,44
Hielo en cubos 5,000 5,000 piezas $ - $ -
Aceituna verde 0,003 0,500 kgs en frasco $ 9,00 $ 0,05
Palillo redondo 1,000 500,000 piezas en paquete $ 5,00 $ 0,01
Suma $ 6,46

Sistema de elaboración o presentación:
Pasos a seguir para elaborar la bebida.

1. En el mezclador o coctelera, se coloca el hielo, la Ginebra y el Vermouth seco
2. Se mezclan o se baten
3. Se sirve en una copa martinera, previamente enfriada Foto de la bebida
4. Al servirla, se usará la espumadera para no dejar pasar el hielo
5. Se atraviesa la aceituna con la punta del palillo
6. Se deposita en el fondo de la copa

Elaboró Vo.Bo. Autorizó
CAB Chef ejecutivo Gte. De AyB

Explicación de conceptos:
Bebida Tal y como aparece en la carta o menú
Fecha De elaboración de la receta
Folio Clave que incluya: área (de venta o bar) y número de bebida
% de costo Costo entre precio de venta del platillo
Unidad Sistema de conteo o medición del ingrediente: kilo, litro, lata de "X" gramos, botella de "X" mililitros, manojo, pieza, etc.
Precio unitario Precio de la unidad de medición del ingrediente
Importe Cantidad entre unidad por precio unitario


Purchasing Beverage Products
• Beer product request log (registro de solicitud de
compra) should be maintained so that guest requests
that cannot be filled are noted and monitored by
management.
• Beer is typically sold in cans, bottles or kegs.
• Draft beer (beer from kegs) is often the preferred
choice and cheaper for operators to serve. However,
special equipment and serving techniques are
required.
• The shelf life of keg beer is the shortest of all
packaging types, ranging from 30 to 45 days for an
untapped keg and even fewer days for a keg that has
been tapped (opened.) Materias primas



• Wine must also be selected according
to product and packaging.
• Operators generally sell wine by the
glass, bottle, and split or half bottle.
• If wine is also purchased for cooking, it
will generally not be of the same quality
as that purchased for drinking.

Materias primas


• As a good manager, you will build a wine
list that fits your own particular operation
and guest expectations.
• In developing a wine list, operators must
offer choices for guests who want to spend
a lot or a little.
• A vintner (viticultor) is a wine producer.
• Wines should either complement the food
or, in the case of a bar, are popular with the
guests. Materias primas


• Avoid the temptation to offer too
many wines on a wine list –
increases costs.
• Wait staff should be trained to be
knowledgeable but not intimidating to
guests.
• Generally, if operators are having
trouble selling wine, the difficulty lies
in the delivery of the product rather
than with the product selected. Materias primas


• Distilled spirits have an extremely
long shelf life, therefore, a wrong
purchase is not usually a disaster.
• While packaging is not a major
concern of the operator selecting a
product, brand quality is crucial.

Materias primas


• In general, operators will select spirits in
two major categories, well and call liquors.
• Well liquors are those spirits that are
poured when the customer does not
specify a particular brand name.
• Call liquors are those requested by brand
name; extremely expensive call liquors are
sometimes referred to as premium
liquors.
Materias primas


• Operators generally charge a higher
price for call or premium liquors.
• Remember, guests who order well
liquors may be price conscious, but
that does not mean they are not quality
conscious also.
• Quality spirit products at fair prices
build customer loyalty.

Materias primas


• Depending on the state and county, special
laws may influence how beverage purchases
are to be made or paid for.
• The goal in purchasing beverages is to have
an adequate, but not excessive amount of
product on hand at all times.
• A broken case occurs when several different
brands or products are used to completely fill
the case.
• As a general rule, wine, beer, and spirits are
purchased by the case.
Materias primas


Receiving Beverage Products
• Since beverage products do not vary in
quality, as does food, skill required to receive
beverages is somewhat less.
• As with food, the receiving clerk needs a
proper location, tools, and equipment.
• Proper delivery schedules must be
maintained.
• When matching the purchase order to the
vendor invoice, only quantity ordered and
price must be verified. Materias primas


Receiving Beverage Products
• If beer is fresh dated, that is, a date is stamped on
the product to indicate its freshness, very little
inspection is required.
• Key beverage receiving checkpoints are: correct
brand, correct bottle size, no broken bottles,
freshness dates (frescura en cervezas), correct
vintage (vendimia), correct unit price, correct price
extension, and correct invoice total.
• If errors are detected, a credit memo should be filled
out and signed by both the delivery person and the
receiving clerk.

Materias primas


Storing Beverage Products
• Storage areas should be clean, free of
infestation, and large enough to allow for
easy rotation of stock.
• Security is crucial. A two-key system is
often used; the individual responsible for
the beverage area has one key while the
other key is kept in a sealed envelope in a
secured area. In the event of emergency,
the envelope can be opened.
Materias primas


• Spirits should be stored in a relatively dry
storage area between 70 and 80F (21 to 27C).
• Beer in kegs or unpasteurized containers
should be stored at refrigeration temperatures
of 36 to 38F (2 to 3C).
• Canned beer should be covered when stored
to prevent dirt from accumulating on the rim.
• Pasteurized beer should be stored in a cool,
dark room at 50 to 70F (10 to 21C).
Materias primas


• The three components critical to wine
storage are temperature, light, and cork
(corcho) condition.
• A tremendously underutilized bottle size is a
half-bottle or split, which is about half the
size of the 750 ml bottle.
• Generally, wines should be stored at a
temperature of 50 to 65F (10 to 18C).
• Heat is an enemy of effective wine storage.
Materias primas


• When storing wine, it should be exposed
only to the minimum amount of light
necessary.
• The cork protects wine from its greatest
enemy, oxygen. Oxidation occurs when
oxygen comes in contact with bottled wine –
it smells somewhat like vinegar.
• Wine should always be stored in such a way
that the cork remains in contact with the wine
to stay moist (húmedo), usually on its side.
• Storage should keep the cork, and thus the
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Bar Transfers
• As far as sprits are concerned, nonalcoholic
food products may be served as a part of the
drink order and must be transferred from the
kitchen to bar.
• If transfers are not controlled and recorded, the
restaurant’s food cost percentage will be
inflated.
• Total beverage cost percentage will be
understated.
• Likewise (asimismo), bar items may be used in
the kitchen and must also be properly noted.
Materias primas


Computing Cost of Beverages
Beginning Inventory
PLUS
Purchases
=Goods Available for Sale
Less
Ending Inventory
no “employee meals”
Less
Transfers from Bar
Plus
Transfers to Bar
= Cost of Beverage Sold

Materias primas

Formato de transferencias
Fecha: del movimiento Folio: consecutivo
Departamento solicitante: recibirá Departamento remitente: enviará

Requerido Entregado Costo
Clave Unidad Artículo Cantidad Unidad Cantidad (a) Unitario (b) Importe (aXb)
kgs, lts, etc. lo requerido no. De unidades kgs, lts, etc. no. De unidades precio del kardex

Total

Elaboró: Vo.Bo. Autorizó Entregó Recibió
responsable del Chef Gerente de AyB Encargado área Quien recibe
depto. Solicitante ejecutivo remitente mercancía


Special Features of
Liquor Inventory
• Opened containers must be counted.
Three inventory methods are commonly
in use to accomplish this goal. They are:
1. Weight (pesar)

2. Count (contar)

3. Measure (medir)

Materias primas

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