2. 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.
3. 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.
4. 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 **
5. 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 **
6. Material Reconciliation
Period Desember 2013
=================================================================================================================
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
------------------------------------------------------------------------------------------------- ------------------------- ------------------------- -----------------------
13,570,978.34 65,469,620.00 35,655,726.79 43,384,871.55
---------------- ------------------------------------------------------------------------------ ------------------------- ------------------------- -----------------------
T O T A L
9. 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.
10. 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
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