FACTORS AFFECTING MENU DESIGN, FACTORS TO BE CONSIDER IN PLANNING MENU, MENU PRICING METHODS, MENU ENGINEERING, AESTHETIC FACTORS IN PLANNING MENU, NUTRITIONAL INFLUENCE IN PLANNING MENU
FACTORS AFFECTING MENU DESIGN, FACTORS TO BE CONSIDER IN PLANNING MENU, MENU PRICING METHODS, MENU ENGINEERING, AESTHETIC FACTORS IN PLANNING MENU, NUTRITIONAL INFLUENCE IN PLANNING MENU
After this topic, you will be able to define :
Introduction of Larder Work
Equipment found in the larder
Layout of a typical larder with equipment and various sections
Essentials of Larder Control
Importance of Larder Control
Functions of the Larder
Hierarchy of Larder Staff
Sections of the Larder
Duties & Responsibilities of a larder chef
MENU DEFINITION, TYPES OF MENU, TYPES OF MEALS, CLASSIC MENU SEQUENCE, MENU COURSE, TYPES OF MEAL COURSE, INFLUENCES ON THE MENU, MENU ENGINEERING, STEPS IN MENU PLANNING, CONSIDERATIONS IN MENU PLANNING, STANDARDIZED RECIPE
This presentation is related to Food & Beverage Industry. It is very beneficial for the students of Hotel Management course & for the newly enters in the field of Hotel & Hospitality Industry.
The menu analysis technique described in the following pages was developed by Michael L. Kasavana and Donald I. Smith and was described in a book published in 1982. Known as menu engineering, the technique is now widely known and respected and has been the subject of numerous papers and articles.
After this topic, you will be able to define :
Introduction of Larder Work
Equipment found in the larder
Layout of a typical larder with equipment and various sections
Essentials of Larder Control
Importance of Larder Control
Functions of the Larder
Hierarchy of Larder Staff
Sections of the Larder
Duties & Responsibilities of a larder chef
MENU DEFINITION, TYPES OF MENU, TYPES OF MEALS, CLASSIC MENU SEQUENCE, MENU COURSE, TYPES OF MEAL COURSE, INFLUENCES ON THE MENU, MENU ENGINEERING, STEPS IN MENU PLANNING, CONSIDERATIONS IN MENU PLANNING, STANDARDIZED RECIPE
This presentation is related to Food & Beverage Industry. It is very beneficial for the students of Hotel Management course & for the newly enters in the field of Hotel & Hospitality Industry.
The menu analysis technique described in the following pages was developed by Michael L. Kasavana and Donald I. Smith and was described in a book published in 1982. Known as menu engineering, the technique is now widely known and respected and has been the subject of numerous papers and articles.
Introduction to Sales Management – The Sales Organization
– Determining Sales Related Marketing Policies – Sales
Functions and Policies – International Sales Management
– Personal Selling.
Sales Planning – Sales Budgets – Estimating Market
Potential and Forecasting Sales – Sales Quotes – Sales &
Cost Analysis, Sales Force Management: Hiring and Training Sales
Personnel – Time and Territory Management –Compensating Sales Personnel – Motivating the Sales Force
– Leading the Sales Force – Evaluating Sales Force
Performance.
Marketing Logistics - Distribution as Marketing Mix
Element – Distribution Resource Planning – Marketing
Channel Integration – Channel Management – Nature of
Marketing Channels – Evaluating Channel Performance-
Specialized Techniques in selling – Tele Marketing – Web
Marketing
Distribution Cost Analysis: Managing Channel Conflicts –
Channel Information Systems – Wholesaling – Retailing –
Ethical And Social Issues in Sales and Distribution
Management.
A marketing plan is a written document detailing the current situation with respect to customers, competitors, and the external environment and providing guidelines for objectives, marketing actions, and resource allocations over the planning period for either an existing or a proposed product or service.
Executive Directors Chat Leveraging AI for Diversity, Equity, and InclusionTechSoup
Let’s explore the intersection of technology and equity in the final session of our DEI series. Discover how AI tools, like ChatGPT, can be used to support and enhance your nonprofit's DEI initiatives. Participants will gain insights into practical AI applications and get tips for leveraging technology to advance their DEI goals.
Operation “Blue Star” is the only event in the history of Independent India where the state went into war with its own people. Even after about 40 years it is not clear if it was culmination of states anger over people of the region, a political game of power or start of dictatorial chapter in the democratic setup.
The people of Punjab felt alienated from main stream due to denial of their just demands during a long democratic struggle since independence. As it happen all over the word, it led to militant struggle with great loss of lives of military, police and civilian personnel. Killing of Indira Gandhi and massacre of innocent Sikhs in Delhi and other India cities was also associated with this movement.
Read| The latest issue of The Challenger is here! We are thrilled to announce that our school paper has qualified for the NATIONAL SCHOOLS PRESS CONFERENCE (NSPC) 2024. Thank you for your unwavering support and trust. Dive into the stories that made us stand out!
This slide is special for master students (MIBS & MIFB) in UUM. Also useful for readers who are interested in the topic of contemporary Islamic banking.
June 3, 2024 Anti-Semitism Letter Sent to MIT President Kornbluth and MIT Cor...Levi Shapiro
Letter from the Congress of the United States regarding Anti-Semitism sent June 3rd to MIT President Sally Kornbluth, MIT Corp Chair, Mark Gorenberg
Dear Dr. Kornbluth and Mr. Gorenberg,
The US House of Representatives is deeply concerned by ongoing and pervasive acts of antisemitic
harassment and intimidation at the Massachusetts Institute of Technology (MIT). Failing to act decisively to ensure a safe learning environment for all students would be a grave dereliction of your responsibilities as President of MIT and Chair of the MIT Corporation.
This Congress will not stand idly by and allow an environment hostile to Jewish students to persist. The House believes that your institution is in violation of Title VI of the Civil Rights Act, and the inability or
unwillingness to rectify this violation through action requires accountability.
Postsecondary education is a unique opportunity for students to learn and have their ideas and beliefs challenged. However, universities receiving hundreds of millions of federal funds annually have denied
students that opportunity and have been hijacked to become venues for the promotion of terrorism, antisemitic harassment and intimidation, unlawful encampments, and in some cases, assaults and riots.
The House of Representatives will not countenance the use of federal funds to indoctrinate students into hateful, antisemitic, anti-American supporters of terrorism. Investigations into campus antisemitism by the Committee on Education and the Workforce and the Committee on Ways and Means have been expanded into a Congress-wide probe across all relevant jurisdictions to address this national crisis. The undersigned Committees will conduct oversight into the use of federal funds at MIT and its learning environment under authorities granted to each Committee.
• The Committee on Education and the Workforce has been investigating your institution since December 7, 2023. The Committee has broad jurisdiction over postsecondary education, including its compliance with Title VI of the Civil Rights Act, campus safety concerns over disruptions to the learning environment, and the awarding of federal student aid under the Higher Education Act.
• The Committee on Oversight and Accountability is investigating the sources of funding and other support flowing to groups espousing pro-Hamas propaganda and engaged in antisemitic harassment and intimidation of students. The Committee on Oversight and Accountability is the principal oversight committee of the US House of Representatives and has broad authority to investigate “any matter” at “any time” under House Rule X.
• The Committee on Ways and Means has been investigating several universities since November 15, 2023, when the Committee held a hearing entitled From Ivory Towers to Dark Corners: Investigating the Nexus Between Antisemitism, Tax-Exempt Universities, and Terror Financing. The Committee followed the hearing with letters to those institutions on January 10, 202
2. Objectives
At the end of the topic students are expected to be able
to:
1.define given terms
2.explain the functions of budget
3.prepare a given budget
4.discuss budgetary control.
Murage Macharia
3. Introduction
A budget is a quantitative expression of a plan for a
defined period of time. It may include planned sales
volumes and revenues, resource quantities, costs and
expenses, assets, liabilities and cash flows. It expresses
strategic plans of business units, organizations,
activities or events in measurable terms.
Murage Macharia
4. Budgetary Process
This is the process of converting plans into
budget. Budget can be expressed in terms of
i)
Cash budget
Sales budget
Labour cost budget
Budgeted profit and loss account.
Murage Macharia
5. Cont….
Other than money for example personnel budget
may project the number of separation over a period
of time and show number of employees to be
engaged for various departments.
ii)
iii)
Budget percentage of room occupancy.
Budgeted number of cover.
Murage Macharia
6. Budgeting Control
This is a means whereby responsibility for budgeted
results is assigned to the managers concerned. It is
the personal responsibility of a manager in relation
to the establishment or department or certain that
he controls the responsibility is expressed in terms
of
The target group.
The profit margin.
The cost of operations
The profit target
The comparison of budgeted and the actual results.
Murage Macharia
7. Objectives of Budgeting
Planning
Planning must be properly co-ordinate and
comprehensive for the whole business.
Control
Manager must be given a guide to help him to produce
a certain desire result and the actual achieved results
can be compared against the expected.
Murage Macharia
8. Objectives of budgetary
control
To give practical expression to the aim and policies
of the business e.g. assessment of the sales
performance of the business and this will depend
on:
a) Past performance
b) Current trends
c) Any limiting factor.
Murage Macharia
9. Cont….
NB// any analysis of past sales should distinguish
between food sales, accommodation sales etc.
However there could be negative effects on sales
caused by:
a.
b.
c.
d.
Condition of local industries
State of employment
Political situation
Government policy
Murage Macharia
10. Kinds of Budgets
Capital Budget
It deals with assets and capital funds of a business.
Operating Budget
Deals with the income and expenditure of a business.
Master Budget
It in co-operates all the income and expenditure plus
the assets and liabilities of a business
Murage Macharia
11. Cont….
Departmental Budget
It is done in respect to the single department of
business e.g. special functions like banqueting,
wedding receptions, the sales and purchases have to
be budgeted for.
Fixed Budget
This is a budget which is independent on the level of
turnover e.g. advertising office administration,
maintenance budget; this is because short-run
changes in the volume of turnover have no effect on
the budget concerned.
Murage Macharia
12. Cont…
Flexible Budget
Budget which provides for several level of turn over and
pre-determines cost or cash flow accordingly, for
example changes in the rate of room occupancy may
affect labour cost in a small hotel.
Murage Macharia
13. Examples of Limiting factors in
a business Establishment
Size and capacity of the establishment.
Special functions capacity – limited availability of
facilities.
Sitting capacity – seats available are limited.
Consumer demand – depend on the area, the
population, the average income competitors transport
facilities and weather conditions.
Murage Macharia
14. Cont….
Quality of management and staff will enhance the
reputation of the establishment and thus increase the
sales potential. Unskilled staff is disastrous, good
quality food comes from skilled staff and the
efficiency of the waiting staff will be reflected in the
service offered.
Insufficient capital – lack of enough funds to expand.
Murage Macharia
15. Cont….
Management policy – if the management have laid a
set policy that will only cater for a certain type of
customer and will accept certain type of business such
as football or rugby netball and pool games
Murage Macharia
16. Sales Budget
The purpose of the sales budget is to pre-determine
the volume of sales in respect to a trading period; this
enables an assessment of the sales performance in a
business at the end of that period.
Murage Macharia
17. Importance of Sales Budget
It has an influence on the volume of sales on
profit.
It influences the preparation of other budgets.
Budgeted volume of sales will influence.
Budget food & beverage cost
Labour cost
Overhead cost
Murage Macharia
18. Cont….
Budgeted volume of sales will depend on
Past performance
Current trends
Any limiting factor which may be in operation
with this budget.
Murage Macharia
19. Development of Sales Budget
Factors to be considered:
For each revenue produced department special
Circumstances affecting each department.
Complete analysis of the previous years, actual sales
figure for each department.
Analyses of the sales mix percentages.
A careful study of propable future trends and
purchases.
Murage Macharia
20. Cont….
Any significance change in the sales milk must be
analyzed to see what effect will have on the purchase
budget.
Any changed in the use of food stuffs e.g. pre-packed
commodities or convenience foods must be noted and
studied for effect on the cost of purchases.
Any change in supplies.
Murage Macharia
21. Budgeted Profit and Loss
Account
This is to pre-determine in the respect to a particular
trading period all the income and expenditure of a
business as well as the net profit to be carried. E.g.
departmental gross profit, labour cost percentage,
overheads percentage and net profit percentage.
Murage Macharia
22. Labour Cost Budget
Labour cost budget are budgeted for in relation to the
budgeted volume of sales, the higher the volume of
sales the higher the total cost of labour.
NB// A given increase in the volume of sales must not
necessarily result in a proportionate increase in
labour cost. When sales arising many components of
the total cost of labour remain fixed e.g. management
and supervisory salary. Labour costs are fixed and
others tend to vary in the same direction as the
volume of sales.
Murage Macharia
23. Factors considered in Preparation
of labour cost budgeting
The number and grade of each staff in each
department.
The budgeted rate of paying for each grade of staff.
Casual and part time labourers.
Cost of national health insurance.
All accommodation, holidays with pay, bonuses and
commission.
Murage Macharia