The document discusses the control process in food and beverage management. It defines control as a process used by managers to direct actions to achieve goals. Control techniques discussed include establishing standards, procedures, training, observation/correction, record keeping, disciplining employees, preparing budgets, and analyzing cost/benefit ratios of control measures. The document provides examples of various types of standards, budgets, and control measures that can be implemented.
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Managing restaurant food costs is one of the major aspects of running a restaurant profitably. We have listed the important points that would keep your food costs under control
A complete guide on managing restaurant food costs Posist
Managing restaurant food costs is one of the major aspects of running a restaurant profitably. We have listed the important points that would keep your food costs under control
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TOPIC 2: Menu cost and Pricing StrategiesAkmal Hafiz
When planning menus, managers must consider guests and financial goals of the food service operation. After managers know standard product costs for food and beverage items, they know how much it should cost to produce each item.
A Two-Dimension Evaluation of CSA Practices. Evaluating Practices by Indicators and Reduce Non-Observable Variable Bias
Poster presented by John Gomez at the 3rd Global Science Conference on Climate-Smart Agriculture in Montpellier.
Read more: http://ccafs.cgiar.org/3rd-global-science-conference-%E2%80%9Cclimate-smart-agriculture-2015%E2%80%9D#.VRurLUesXX4
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This PPT contains defination of control of qulity, measures of quality, unit of measures of quality, self-control,the sensor, image of spreadsheet to explain sensor, image of measures drivers, difference between classic control and self-control etc in brief.
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An EFL lesson about the current events in Palestine. It is intended to be for intermediate students who wish to increase their listening skills through a short lesson in power point.
The Roman Empire A Historical Colossus.pdfkaushalkr1407
The Roman Empire, a vast and enduring power, stands as one of history's most remarkable civilizations, leaving an indelible imprint on the world. It emerged from the Roman Republic, transitioning into an imperial powerhouse under the leadership of Augustus Caesar in 27 BCE. This transformation marked the beginning of an era defined by unprecedented territorial expansion, architectural marvels, and profound cultural influence.
The empire's roots lie in the city of Rome, founded, according to legend, by Romulus in 753 BCE. Over centuries, Rome evolved from a small settlement to a formidable republic, characterized by a complex political system with elected officials and checks on power. However, internal strife, class conflicts, and military ambitions paved the way for the end of the Republic. Julius Caesar’s dictatorship and subsequent assassination in 44 BCE created a power vacuum, leading to a civil war. Octavian, later Augustus, emerged victorious, heralding the Roman Empire’s birth.
Under Augustus, the empire experienced the Pax Romana, a 200-year period of relative peace and stability. Augustus reformed the military, established efficient administrative systems, and initiated grand construction projects. The empire's borders expanded, encompassing territories from Britain to Egypt and from Spain to the Euphrates. Roman legions, renowned for their discipline and engineering prowess, secured and maintained these vast territories, building roads, fortifications, and cities that facilitated control and integration.
The Roman Empire’s society was hierarchical, with a rigid class system. At the top were the patricians, wealthy elites who held significant political power. Below them were the plebeians, free citizens with limited political influence, and the vast numbers of slaves who formed the backbone of the economy. The family unit was central, governed by the paterfamilias, the male head who held absolute authority.
Culturally, the Romans were eclectic, absorbing and adapting elements from the civilizations they encountered, particularly the Greeks. Roman art, literature, and philosophy reflected this synthesis, creating a rich cultural tapestry. Latin, the Roman language, became the lingua franca of the Western world, influencing numerous modern languages.
Roman architecture and engineering achievements were monumental. They perfected the arch, vault, and dome, constructing enduring structures like the Colosseum, Pantheon, and aqueducts. These engineering marvels not only showcased Roman ingenuity but also served practical purposes, from public entertainment to water supply.
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Artificial Intelligence (AI) technologies such as Generative AI, Image Generators and Large Language Models have had a dramatic impact on teaching, learning and assessment over the past 18 months. The most immediate threat AI posed was to Academic Integrity with Higher Education Institutes (HEIs) focusing their efforts on combating the use of GenAI in assessment. Guidelines were developed for staff and students, policies put in place too. Innovative educators have forged paths in the use of Generative AI for teaching, learning and assessments leading to pockets of transformation springing up across HEIs, often with little or no top-down guidance, support or direction.
This Gasta posits a strategic approach to integrating AI into HEIs to prepare staff, students and the curriculum for an evolving world and workplace. We will highlight the advantages of working with these technologies beyond the realm of teaching, learning and assessment by considering prompt engineering skills, industry impact, curriculum changes, and the need for staff upskilling. In contrast, not engaging strategically with Generative AI poses risks, including falling behind peers, missed opportunities and failing to ensure our graduates remain employable. The rapid evolution of AI technologies necessitates a proactive and strategic approach if we are to remain relevant.
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
Introduction to AI for Nonprofits with Tapp NetworkTechSoup
Dive into the world of AI! Experts Jon Hill and Tareq Monaur will guide you through AI's role in enhancing nonprofit websites and basic marketing strategies, making it easy to understand and apply.
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.
Unit 8 - Information and Communication Technology (Paper I).pdfThiyagu K
This slides describes the basic concepts of ICT, basics of Email, Emerging Technology and Digital Initiatives in Education. This presentations aligns with the UGC Paper I syllabus.
2024.06.01 Introducing a competency framework for languag learning materials ...Sandy Millin
http://sandymillin.wordpress.com/iateflwebinar2024
Published classroom materials form the basis of syllabuses, drive teacher professional development, and have a potentially huge influence on learners, teachers and education systems. All teachers also create their own materials, whether a few sentences on a blackboard, a highly-structured fully-realised online course, or anything in between. Despite this, the knowledge and skills needed to create effective language learning materials are rarely part of teacher training, and are mostly learnt by trial and error.
Knowledge and skills frameworks, generally called competency frameworks, for ELT teachers, trainers and managers have existed for a few years now. However, until I created one for my MA dissertation, there wasn’t one drawing together what we need to know and do to be able to effectively produce language learning materials.
This webinar will introduce you to my framework, highlighting the key competencies I identified from my research. It will also show how anybody involved in language teaching (any language, not just English!), teacher training, managing schools or developing language learning materials can benefit from using the framework.
Francesca Gottschalk - How can education support child empowerment.pptxEduSkills OECD
Francesca Gottschalk from the OECD’s Centre for Educational Research and Innovation presents at the Ask an Expert Webinar: How can education support child empowerment?
1. The Control Process Slide 1 / 32 BAC-4131 Food and Beverage Management Cost Control: The Control Process Wednesday, March 02, 2011
2. Recap of the previous session What is average sale per customer? What is Directly variable cost? Describe non-controllable cost. Define sales mix. Explain Total sales per seat. Explain the features of labor cost. What is Basic food cost and Food cost %age. Slide 2 / 32 BAC-4131 Food and Beverage Management Cost Control: The Control Process Wednesday, March 02, 2011
3. Learning objectives KCM Define control and discuss the significance in food and beverage management. Enlist the responsibility for control in the food and beverage operation. Give examples of control techniques used in F & B service operation. Prepare an operating budget. Imbibe the significance of the cost benefit ratio. Slide 3 / 32 BAC-4131 Food and Beverage Management Cost Control: The Control Process Wednesday, March 02, 2011
4. Scope Introduction to Control. Cost Control. Control Techniques. Budgets. Preparing an operating budget. The Cost/Benefit ratio. Examples Control Measures. Slide 4 / 32 BAC-4131 Food and Beverage Management Cost Control: The Control Process Wednesday, March 02, 2011
5. Introduction to Control Control is a process used by managers to direct, regulate, and restrain the actions of people so that the established goals of an enterprise can be achieved. The first step is to establish the objectives and goals. Slide 5 / 32 BAC-4131 Food and Beverage Management Cost Control: The Control Process Wednesday, March 02, 2011
6. Examples of Goals Financial success. Operating the best restaurant in the city. Providing insurance for health to all employees. Implementation of safety policy. Reduction of overtime. Food cost control. Slide 6 / 32 BAC-4131 Food and Beverage Management Cost Control: The Control Process Wednesday, March 02, 2011
7. Cost Control Cost control is defined as the process used by managers to regulate costs and guard against excessive costs. The process is chain oriented from Purchasing, Receiving, Storing, Issuing, preparing for sale and includes Training and scheduling. The process may vary from establishment to establishment. The goal is to eliminate excessive costs. Slide 7 / 32 BAC-4131 Food and Beverage Management Cost Control: The Control Process Wednesday, March 02, 2011
8. Causes of excessive cost Two principal causes of excessive costs are inefficiency and waste: The following are the main places are where excessive costs are found: Material Labor Overhead expenses. Slide 8 / 32 BAC-4131 Food and Beverage Management Cost Control: The Control Process Wednesday, March 02, 2011
9. Steps taken while administering sales control Ensuring that the serving staff know the proper prices of food. Ensuring that the staff documents the orders and maintains KOT’s in the proper manner. Ensure that service staff KOT’s and Kitchen KOT’s match. Keep a tab food quantity leaving the kitchen for service. Slide 9 / 32 BAC-4131 Food and Beverage Management Cost Control: The Control Process Wednesday, March 02, 2011
10. Control Techniques Establishing standards. Establishing Procedures. Training. Setting examples. Observation, correction employee actions. Record keeping. Disciplining employees. Preparing and following budgets. Slide 10 / 32 BAC-4131 Food and Beverage Management Cost Control: The Control Process Wednesday, March 02, 2011
11. Control Process The Control System is a term used to describe that collection of interdependent control techniques and procedures in use in a given food and beverage operation. Most control systems are based on Standard Operating Procedures. SOP’s used for financial operation are more stringent than the ones used for the general operation. Slide 11 / 32 BAC-4131 Food and Beverage Management Cost Control: The Control Process Wednesday, March 02, 2011
12. Establishing standards Standards are defined as rules or measures established for making comparisons and judgments. The standards are usually set by the management which are useful in judging the extent to which results meet the expectations. Quality Standards. Quantity standards. Cost standards. Slide 12 / 32 BAC-4131 Food and Beverage Management Cost Control: The Control Process Wednesday, March 02, 2011
13. Quality Standards Quality standards are used to define the degree of excellence of raw materials, finished products and , by extension, work. USDA standard Grading in food products 1 2 3 or A B C. Grading in case of alcoholic beverages with age. Grading done in employees against levels of skill. Slide 13 / 32 BAC-4131 Food and Beverage Management Cost Control: The Control Process Wednesday, March 02, 2011
14. Quantity standards Quantity standards are defined as measures of weight, count, or volume used to make comparisons and judgments. Quantity Standard in food and beverage are for: Ingredients. Recipe. Portion size. Slide 14 / 32 BAC-4131 Food and Beverage Management Cost Control: The Control Process Wednesday, March 02, 2011
15. Cost standard Standard Cost is defined as the cost of goods or services identified, approved, justified and accepted by the management. These costs are both idealistic and real value. The basic method of calculating standard costs in food and beverage services is Recipe calculation. Used for measuring effectiveness of the operation. Slide 15 / 32 BAC-4131 Food and Beverage Management Cost Control: The Control Process Wednesday, March 02, 2011
16. Establishing procedures Procedures are methods employed to prepare products or perform jobs. Procedures are also standardized. Purchases. Receiving. Storage. Production. Service Slide 16 / 32 BAC-4131 Food and Beverage Management Cost Control: The Control Process Wednesday, March 02, 2011
17. Training Training is a process whereby managers teach employees to how is work done given the standards and procedures established. Training is in-depth, structured, difficult, frustrating, time consuming and lastly cost intensive. Training produces tangible goods and vice versa bad or untrained staff are detrimental to the system. Slide 17 / 32 BAC-4131 Food and Beverage Management Cost Control: The Control Process Wednesday, March 02, 2011
18. Setting Examples Example setting: Is a process of establishing standards and procedures. The procedures are a set of instructions presented in a sequential manner. Standards a benchmark for tasks either for every activity to be carried out in the operation. Procedures can be altered but standards remain uniform for an operation. Slide 18 / 32 BAC-4131 Food and Beverage Management Cost Control: The Control Process Wednesday, March 02, 2011
19. Observing and correcting employees The result for not adhering to standards are evident from: Rise in Food and Beverage cost. Rise in consumption values. Inventory accumulation. Pilferage habit form. Setting a bad example. Slide 19 / 32 BAC-4131 Food and Beverage Management Cost Control: The Control Process Wednesday, March 02, 2011
20. Records and reporting Usually are observation details and citations by the internal policy management and audit team. External audits for systems. Analysis of income statements. Careful analysis of requisitions. Careful analysis of inventories. Slide 20 / 32 BAC-4131 Food and Beverage Management Cost Control: The Control Process Wednesday, March 02, 2011
21. Disciplining Employees Discipline is defined as an action taken to admonish, chastise or reprimand an employee for work performance or personal behavior incompatible with established standards. Discipline arrives when corrective action fails or if there is serious diversion from standards laid out. Used as a control technique. Slide 21 / 32 BAC-4131 Food and Beverage Management Cost Control: The Control Process Wednesday, March 02, 2011
22. Budgets A Budget is defined as a financial plan and is described as a realistic expression of management goals and the objectives are defined in financial terms. Both Income and Expenses are budgeted. Cash flow budgets. Sales Budgets. Capital budget. Advertizing budgets. Slide 22 / 32 BAC-4131 Food and Beverage Management Cost Control: The Control Process Wednesday, March 02, 2011
23. Budget in Food and Beverage Operating budget: Is a forecast of sales activity and an estimate of costs that will be incurred in the process of generating sales. A financial plan for the said period. Begins with the historical information or financial records. In case or organizational restructure and non availability of data the previous experience of managers and alternative sources Slide 23 / 32 BAC-4131 Food and Beverage Management Cost Control: The Control Process Wednesday, March 02, 2011
24. Types of Budgets Static Budget: The one that is prepared assuming only one level of business activity for the period. It contains anticipated values about inputs and outputs that are conceived before the period in question begins. Flexible Budgets: Based on the actual costs for # of units sold in the current year and not on higher or lower estimates. BAC-4131 Food and Beverage Management Cost Control: The Control Process Slide 24 / 32 Wednesday, March 02, 2011
25. BAC-4131 Food and Beverage Management Cost Control: The Control Process Slide 25 / 32 Wednesday, March 02, 2011
26. Preparing an operating budget Segregation of fixed and variable costs: As salaries and wages are considered semi-variable costs they must be partitioned into their fixed and variable components. 60% of Rs. 1,85,000.00 which is Rs. 111,000.00 to be taken as fixed component of salaries & wages. 40 % of Rs. 1,85,000.00 which is Rs. 74,000.00 to be taken a variable component of salaries and wages. BAC-4131 Food and Beverage Management Cost Control: The Control Process Slide 26 / 32 Wednesday, March 02, 2011
27. Preparing an operating budget 4. 60 % of employee benefits of Rs. 46,250.00 which is Rs. 27,750.00 are taken as the fixed component. 5. 40 % of employee benefits of Rs. 46,250.00 which is Rs. 18,500.00. BAC-4131 Food and Beverage Management Cost Control: The Control Process Slide 27 / 32 Wednesday, March 02, 2011
28.
29. The Cost/Benefit ratio The concept of the Cost/Benefit ratio is the relationship between costs incurred in instituting and maintaining a single control or control system and the benefits or savings derived by doing so. No control measure can be instituted without a cost. BAC-4131 Food and Beverage Management Cost Control: The Control Process Slide 29 / 32 Wednesday, March 02, 2011
30. Examples Control Measures Lower Payback control measures: Relocation of cashier’s desk. Locking of front and back doors. Installing a modern time clock. Higher payback control measures Installing new locking system. Hiring new Food and Beverage controller. Incorporation of radical stores procedures. BAC-4131 Food and Beverage Management Cost Control: The Control Process Slide 30 / 32 Wednesday, March 02, 2011
31. Considerations before implementing a control systems Quantifiable and non Quantifiable effects. Time required. Immediate and long term benefits. Accuracy. BAC-4131 Food and Beverage Management Cost Control: The Control Process Slide 31 / 32 Wednesday, March 02, 2011
32. Questions Comments BAC-4131 Food and Beverage Management Cost Control: The Control Process Slide 32 / 32 Wednesday, March 02, 2011