This document outlines factors that affect food cost and how to control them. It discusses ordering, receiving, storing, issuing, preparation and cooking, serving, and other factors. Some key points are to have accurate recipes and purchase specifications, inspect deliveries, store items under appropriate conditions, control portion sizes and minimize waste, monitor costs regularly through analysis and spot checks, and train employees. The overall message is that careful attention to many details across the food procurement and preparation process can help control food costs.