3. 餐飲成本控制及採購 Practical Food and Beverage Cost Control -2th-edition ( PDFDrive.com )

User

Transaction Functionality Minimum Additional Not
Inventory, Purchasing, Menu Analysis Function Feature required
System (nice to by users
Private Bar systems of any have)
Banquet Sales systems system
Bar code hand held devices
Retail operation applications

System Reports

Easy report customization by “low-tech”
staff
Cashier Financial

Server Financial with average check

Outlet Financial with average check
computation by meal period
Outlet Financial with average check (minus
staff and promo sales)
Hourly activity by outlet

Automatic timed printing of server open
checks (to monitor buffet and brunch)
Sales activity analysis period reports for:

Daily

Weekly

Monthly

Figure A-41 Computer Systems Surveys (continued on next page )

System

Do not TOTAL 1 23
Understand Responses
System System System
Function 1 23

Appendix √

479

User

Transaction Functionality Minimum Additional Not
Function Feature required
Yearly (nice to by users
of any have)
Sales analysis must break out covers by system
meal periods

Maximum system End of Day down time
not to exceed 30 minutes

Automated Back Office Food and Beverage
Journals to include server / cashier
settlements

Customized automated employee tip
reporting formats

Support Issues

24 hour, 7 days a week support system

Dial-up accessibility for trouble shooting
and program download

TOTAL RESPONSES:
PERCENTAGE RESPONSES:
General Vendor Information
System support available 7 days a week
Telephone support available 24 hours per
day
Vendor completed a detailed system review
Figure A-41 Computer Systems Surveys (continued )

System 480

Do not TOTAL 1 23 √ Appendix
Understand Responses
System System System
Function 1 23

User

Transaction Functionality Minimum Additional Not
Function Feature required
Age of software package (nice to by users
of any have)
Last update of software system

Number of current software systems
installed

Vendor maintains international installation
and support services

How long has the company been in
business?

System Cost Information
Hardware
Software
Software, Labor Module
SUB TOTAL
DISCOUNT RATES
DOLLAR DISCOUNT
Installation andTraining Expense
Installation andTraining Number of Man Days
TOTAL SYSTEM INVESTMENT

Figure A-41 Computer Systems Surveys (continued on next page )

System

Do not TOTAL 1 23
Understand Responses
System System System
Function 1 23

Appendix √

481

User

Transaction Functionality Minimum Additional Not
AVERAGE SYSTEM PRICING Function Feature required
(nice to by users
of any have)
system

Percent variance to average system pricing

Annual Maintenance Information

Extended Program

Basic Program

Depot Program

Purchasing Request Records

Ability to process food and beverage item
purchasing

Ability to process non food and beverage
item purchasing

Allow purchase of products not defined in
system

Typing first few characters of product name
activates a selection window

Permit specification of generic products
Automatic line numbering
Multiple sort options for item sequencing
Defaults programmed for:

Item description

Figure A-41 Computer Systems Surveys (continued )

System 482

Do not TOTAL 1 23 √ Appendix
Understand Responses
System System System
Function 1 23

User

Transaction Functionality Minimum Additional Not
Function Feature required
(nice to by users
of any have)
system

Unit of measure

Variance percent

Account numbers

Vendor

Low bid prices used as default for purchase
order entry of defined products

Last purchase price used as default for
purchase order entry of defined products

Allow comments in body of purchase
requests

Tax, discounts, freight charges prorated
over product items

Ability for authorized person to approve
purchase requests on-line

User assigned:

Requisition numbers

Purchase order numbers

Market list numbers

System assigned:

Requisition numbers

Purchase order numbers

Market list numbers

Printing of Receiving Worksheet in the
Receiving area:

Figure A-41 Computer Systems Surveys (continued on next page )

System

Do not TOTAL 1 23
Understand Responses
System System System
Function 1 23

Appendix √

483

User

Transaction Functionality Minimum Additional Not
Function Feature required
when purchase order is generated (nice to by users
on date item is due to be delivered of any have)
Unlimited number of lines on purchase system
request

Departmental Purchasing Requests

Distributed entry by departments

Centralized entry by authorized users

The following areas / numbers are
identified:

Charge department

Ship department

Capital project number

Job cost number

Fast line entry support for defined products

Credit memo record entered as a control
feature for stock returns
Types of departmental purchase request
supported by the system:

Standard blank format

Pre-defined profiles used to generate
standard orders
Standard blanket releases (multi-
shipment, annual orders, i.e. drop ship)

Figure A-41 Computer Systems Surveys (continued )

System 484

Do not TOTAL 1 23 √ Appendix
Understand Responses
System System System
Function 1 23

User

Transaction Functionality Minimum Additional Not
Function Feature required
Purchase Orders, Market Lists, etc. (nice to by users
of any have)
Centralized entry by authorized purchasing system
users

Departmental entry by authorized
purchasing users

Items grouped by buyer, vendor, and
requesting department for selection

Items may be entered directly

Items may be selected from multiple or
partial departmental requests

Departmental purchase requests closed by
selection to purchase orders

Capital project orders that exceed budget
are rejected by system

Exceeding buyer approval limit requires
separate entry for approval

Purchase orders may be closed with partial
receipts

Purchase orders are retained in the system
until all items are received

Interactive automatic suggested order
amounts based upon on-hand inventories
and banquet events

Figure A-41 Computer Systems Surveys (continued on next page )

System

Do not TOTAL 1 23
Understand Responses
System System System
Function 1 23

Appendix √

485

User

Transaction Functionality Minimum Additional Not
Function Feature required
(nice to by users
of any have)
system

Blanket Purchase Orders: Multi-Shipment,
Annual Orders, Drop Ship, etc.

May be defined with or without product
items

Dollar limits defined per blanket contract
and per release

Automatic review based on review date and
percentage of $ amount released

May be authorized for release by specific
departments

System maintains number and dollar
amount of releases by department

System maintains detail history of item
purchases by blanket purchase orders

Receiving

Purchase order or market lists updated by
entry of invoice or packing list

Receiving confirmation log (record of
packing list) maintained as separate record

Receiving confirmation log created directly
from user selected P.O. items

Received status updated in P.O. item by
receiving confirmation log

Worksheets printed with remaining open
items during receiving logging

Receiving confirmation log may be modified
or deleted until selected for invoicing

Figure A-41 Computer Systems Surveys (continued )

System 486

Do not TOTAL 1 23 √ Appendix
Understand Responses
System System System
Function 1 23

User

Transaction Functionality Minimum Additional Not
Function Feature required
Inventory (perpetual) stock records updated (nice to by users
at P.O. prices by receiving log entry of any have)
system
Bar code reader support for receiving

Automatic printing of bar code labels for
expected deliveries

Vendor Invoices

Items may be entered directly or selected
from open P.O. and receiving logs

May be created from multiple or partial
P.O.s

P.O.s and receiving logs automatically
closed by selection to invoices

Regular and credit adjustment invoices
supported

Computed extensions verified against
invoice totals

Price, quantity, vendor, and extension
variances displayed for resolution

Payment due date specified by vendor for
transfer to Accounts Payable

Ability to track invoices by batch ID number
entries for Accounts Payable interface

Vendor Bid Specifications
Defined by buyer and product group
Figure A-41 Computer Systems Surveys (continued on next page )

System

Do not TOTAL 1 23
Understand Responses
System System System
Function 1 23

Appendix √

487

User

Transaction Functionality Minimum Additional Not
Function Feature required
Automatic printing of vendor bid (nice to by users
specifications of any have)
system
On demand printing of vendor bid
specifications

Items entered with different maximum
quantities for price bids with quantity
breaks

Bid prices may be entered with future
effective dates

Purchasing Reports
Purchase history reports
Merchandise received
Monthly purchase summary
Item, product group, location purchases
Cost changes / variance reports
Cost by product category reports
Reconciliation of General Ledger accrual
expense accounts (C.G. and U., etc.)
Distributor / Manufacturer Purchase history
by dollars and products

Total Responses:
Percentage of Responses:
Figure A-41 Computer Systems Surveys (concluded )

System 488

Do not TOTAL 1 23 √ Appendix
Understand Responses
System System System
Function 1 23

Appendix √ 489

Cost Controller Checklist

DAILY ACTIVITIES AND REPORTING
RESPONSIBILITIES

Key Officers’ Names

Assignments Completed by Dead Line Completed
Review F&B requisitions—
Note extensions, unit prices and any discrepancies
Butcher sales reconciliation to POS
Review issues, including returns
Reconcile requisitions to Inventory
A bid sheet comparison to invoices
Review Food to Bar and Bar to food
Prepare average F&B check report
Banquet Beverage Controls as needed
Reconciliation of host and cash bar
Review daily Flash Report
Weekly Activities and Reporting Responsibilities
Review inter-barTransfers
Review and summarize credits to cost
Spot-check portion control
Spot-check storeroom stock rotation and controls
Spot-check weekly bid sheets
Review buying procedures
Observe banquet serving control
Spot-check bar pars, rotating bars
Review Cafeteria food requisition
Walk through all kitchen storage
Check MOD Key log for after-hours
Observe storeroom issuing and receiving
procedures
Compare F&B purchase prices to reveal increases
Review cost for special functions, e.g. special
brunches, advertised events, etc
Monthly Activities and Reporting
Prepare inventory memo
Figure A-42 Cost Controller Checklist (continued on next page)

490 √ Appendix

Cost Controller Checklist (concluded)

Prepare outlets for inventory
Review Unit/Case prices before inventories
Complete inventories procedures
Prepare Cost Controller Checklist
Do outlets P&L pages
Cover Analyses Report
Analyze menu for popularity and popularity
Review F&B dead stock list
Review potentials - rotating basis
Conduct butcher potential variances
Market basket survey
Annual Activities and Reporting
Third quarter, prepare business plan
Figure A-42

Forms

Beverage Pour Cost Sheet

Product Item Size of # of Units Cost Pour Mixers Total Cost Selling Selling
Number Name Item per Bottle in Ounces Price in Price in
dollars Percent

Figure A-43

Appendix √ 491

Weekly Food Bid Form

Date Received: BID IN EFFECT FROM: TO:

Prepared By:

Product Item Pack Size Brand Unit of Vendor Vendor Vendor Vendor
Number Description Name Measure

Figure A-44

492 √ Appendix

Standard Recipes Cost Sheet DATE:________________________
OUTLET:_____________________
RECIPES COST SHEET MEAL PERIOD:______________
ITEM:_____________________________________
PORTION YIELD:_________________________
PORTION SIZE:___________________________

Item # Ingredient Quantity U/M Unit Cost Data Total Cost
Cost

TOTAL COST 5

PORTION COST : ________________________
SALES PRICE : __________________________
COST PERCENT: ______________________________
Figure A-45

Appendix √ 493

To Be Used for Authorizing all Spillage, Breakage, and Spoilage

DATE:__________________________
AUTHORIZATION:____________________________________
OUTLET:_______________________

Name of Number of Brand or Type:W -Wine Value Total Reason
Server, Chef, Drink, Food, Product # L - Liquor per Value
or Bartender or Items Lost F - Food Unit

Figure A-46

Interdepartmental Transfers

Note: Send a copy to the Accountant

Date:

To – Outlet: From – Outlet:

Manager Approval: Manager Approval:

Item Number Item Quantity Item Cost Total Cost

Figure A-47

494 √ Appendix

Guidelines on Discrimination based on Gender (From
the Code of Federal Regulations, Vol. 29, § 1604.11).
Sexual Harassment

a) Harassment on the basis of sex is a violation of Sec. 703 of Title VII. Unwelcome
sexual advances, requests for sexual favors, and other verbal or physical conduct of a
sexual nature constitute sexual harassment when (1) submission to such conduct is
made either explicitly or implicitly a term or condition of an individual’s employment,
(2) submission to or rejection of such conduct by an individual is used as a basis for
employment decisions affecting such individual, or (3) such conduct has the purpose or
effect of unreasonable interfering with an individual’s work performance or creating an
intimidating, hostile or offensive working environment.

b) In determining whether alleged conduct constitutes sexual harassment, the Commis-
sion will look at the record as a whole and at the totality of the circumstances, such
as the nature of the sexual advances and the context in which the alleged incidents
occurred. The determination of the legality of a particular action will be made from the
facts, on a case by case basis.

c) With respect to conduct between fellow employees, an employer is responsible for acts
of sexual harassment in the workplace where the employer (or its agents or supervisory
employees) knows or should have known of the conduct, unless it can show that it took
immediate and appropriate corrective action.

d) An employer may also be responsible for the acts of nonemployees, with respect to
sexual harassment of employees in the workplace, where the employer (or its agents or
supervisory employees) knows or should have known of the conduct and fails to take
immediate and appropriate corrective action. In reviewing these cases the commission
will consider the extent of the employer’s control and any other legal responsibility
which the employer may have with respect to the conduct of such nonemployees.

e) Prevention is the best tool for the elimination of sexual harassment. An employer
should take all steps necessary to prevent sexual harassment from occurring, such as
affirmatively raising the subject, expressing strong disapproval, developing appropri-
ate sanctions, informing employees of their right to raise and how to raise the issue of
harassment under Title VII, and developing methods to sensitize all concerned.

Other related practices: Where employment opportunities or benefits are granted because of
an individual’s submission to the employer’s sexual advances or requests for sexual favors, the
employer may be held liable for unlawful sex discrimination against other persons who were
qualified for but denied that employment opportunity or benefit.

Note: Page numbers followed by f refers to figures. Index

A basics, 127
breakage, 156
absorption costing, 317–320 categories, 139–141
accounting, 223–224, 240, 321–322 charges, incorrect, 168
accounts payable, 240 classification, 129–130
accounts receivable, 240 controls, 127, 162
accrual accounting, 223–224 cost variance, 166–168
acquisition, cost of, 81 distilled, 128–130, 132f
actual ethanol, 133f
fermented, 127–128
cost, 182 history of, 130–131
food cost, 194–195 introduction to, 126
labor, 308–309 inventory management, 212–213
method, 217–218 key performance indicators (KPI), 14f
recipe unit cost, 188 malt beverage shipments, 133f
actual vs. required hours, 283 manager, 26
administrative costs, 10 master beverage pour cost sheet, 162f
advertising decisions, 329 overpour, 169
alcohol, 4, 128, 129f, 135–138 par stock, incorrect, 169
alcoholism, 133–134 physical inventory valuations, incorrect, 159
alternative-source ingredients, 4 portion size control (PSC), 158–159
American Hotel and Lodging Association (AHLA), 1–2 pour cost sheet, master, 161
as-purchased price (AP), 76–77 pricing, 135
asset, 345–346 pricing, incorrect, 169
audits, 114–115, 245 pricing strategies, 140f, 141
availability, 107–108 procedures, 144
available guests, 15 product request log, 148f
average method, 217 purchasing, 144–149
receiving, 149–150
B requisition authorization, 152
requisition procedures, 150–151
back-order guidelines, 151–152 sales mix changes, 168
banquet beverage storeroom procedures, 166 signing privilege, 222f
bartender tricks, 242f spillage, 164, 169
bartering, 46–47 spoilage, 164
batch inventory worksheet, 191f storage, 150
batch size, 189 underpour, 169
beef specifications, 70f waste, 154
Beer Institute, 131 wine, 149
beer service, 172 bin cards, 162
beverage. See also alcohol; inventory bin number, 151
“blind” taste test, 80
alcoholic, 123f blood alcohol content, 135
back-order guidelines, 151–152 branch, 174
banquet storeroom procedures, 166

496 √ Index

brand name, 36 confidentiality, 226
break-even analysis, 331–333 consignment purchasing, 99–100
bribes, 55–57 consistency, 105
Brock v. Best Western Sundown Motel, Inc., 285 Consumer Price Index (CPI), 4–5
budget consumption patterns, 131
contract price, 96
defined, 13 contracts, 55, 57–58, 109–110
performance, past, 344 contribution margin (CM), 327–328
period, 344–349 controls, entrée items, 197–198
suspicious budgeting, 347 controls, waste, 199–200
twelve month, 348f, 353f conversion cost, 9
types, 349–352, 354–355 cost
buffet pricing, 262
business ethics, 63 alcohol, 135–136
business volume, 55 breakage, 221
butcher requisition, 199, 199f calculation, monthly, 219
butcher test, 77 control, 1, 5, 8, 54
buy hedge, 97–98 control, labor, 279–280
control standards, 180–181
C controller, 26
conversion, 9
call brands, 139 defined, 5
can-cutting test, 80 factor, 79
canned food test, 80 food, 11
capable parties, 58 food calculation, monthly, 223
capital budget, 344 food cost calculation and control, monthly, 219
capture ratio, 308 food lost by the front of the house, 200–201
cash food lost in production, 197
food lost in receiving and storage, 196–197
bar control, 165 food lost through poor purchasing practices, 196
control procedures, 169 food sold to customers, 195
drawer, 240 goods produced, 225
flow, 212 goods sold, 225
handlers, responsibilities of, 251 labor, 11
handling controls, 250 percentage, 191
sales, 239 plus markup pricing, 262–263
variances, 253 potential, 43, 182, 184–185
cashier banking, 251 pound, per purchased, 79
cashier drop record, 252–253 pound, per servable, 77
chart of accounts, 345 prime, 9, 103, 104f
check control, audit of, 245–246 scheme, 9–10
check control summary sheet, 245 spillage, 221
check procedures, personal, 253 spoilage, 221
circled count, 215 sunk, 322
city income tax, 301 understanding, 8
clerk, 115 cost-effective controls, 13
CO2 evaporation, 128f cost-effective initiatives, 13
cocktails, 141 costing, direct, 317–320
color-coded outlet stickers, 163 cost-plus, 96
color-shifting ink, 252 cost-volume-profit (CVP), 315–316, 321–323, 325
combination menus, 36–37 counterfeit bills, 251
communication, 5–8 cover reporting, 246–247, 248f
competence, 225–226 covers, counting banquet reception, 247
competition, direct, 32 covers, counting hospitality suite, 247, 249–250
competition, indirect, 32 covers, counting snack bar, 247
competition knowledge, 32, 138 credit card procedures, 254
competitive pricing, 262 credit memo, 105, 115–116, 117f
compound interest, 332 current asset, 215
computerized dispensing systems, 159–160 current ratio, 346
concentric fine lines, 252 customer expectation, 13

Index √ 497

customer knowledge, 32–33 external factors, 345
customer satisfaction, 1 eye pattern, 40f–41f
customer value perception, 42
cycle menu, 37 F

D Fair Labor Standards Act (FLSA), 284–285, 287
fair market value, 47
Daily Storeroom Requisition Recap Form, 121 Federal Income Tax (FIT), 297
database, 302 Federal Insurance Contributions Act (FICA), 298–299, 301
database responsibilities, 60 Federal Reserve indicators, 252
dead stock, 113, 120, 231 Federal Unemployment Tax Act (FUTA), 301
decision package, 356 fermentation, 127–128
Delaware North Companies (DNC), 59, Fetal Alcohol Syndrome (FAS), 128
financial balance sheet, 215
357–358 finished goods, 212
differential analysis, 322 firm price, 96
discrimination, 280–282 first in, first out (FIFO) method, 100, 118, 216
distilled beverages, 128–129, 132f fiscal year, 344–345
Distilled Spirits Council (DSC), 130–131 fish icon menu, 42f
ditch, 174 fixed costs (FC), 316, 351f
dog category, 271 fixed production overhead cost deferred in inventory, 319
Dole v. Papa Gino’s of America, Inc., 295 fixed-cost budgets, 349
dollar profit objective, 328 flexible budget, 352, 354
domestic bottle beer, 139 folios, 256
draft beer, 133 “follow the leader” pricing, 262
dram shop law, 134 food. See also inventory
due-back slips, 253–254
bid form, 101f
E cost, 11
cost calculation and control, monthly, 219
earnings before interest and taxes (EBIT), 356 cost calculation monthly, 223
economy, tourism effect on, 2–4 cost, potential, 188
eight percent tip regulation, 289–291 inventory management, 212–213
elasticity of demand, 264–265 key performance indicators (KPI), 14f
electronic data interchange (EDI), 59f, 60 manager, 26
electronic invoicing, 59–60 profitability, 181–182
employee safety and security, 4
service industry, 1–5
benefits, 297 signing privilege, 222f
deductions, 297 Food and Drug Administration (FDA), 44
meals, 219–221 forecast model, 16f–23f
sales and tips, report of daily, 291f forecast review, 24
tipped, credit for, 286 forecasting, 5, 13, 27, 340–344
tipped, net pay, 288, 289f fridge temp form, 119f
tipped, overtime pay, 288 fruit specifications, 74f–75f
tips report, 286–287 full case cost, 186
employer’s payroll taxes, 301 full case description, 186
end product (EP), 76 full cost method, 317–320
entertainment expenses, 221–222 full-cost accounting, 321–322
entrée items controls, 197–198 full-service restaurant, 3
ethanol, 127 full-time equivalent (FTE), 3, 309–310
ethanol beverage type, 133f
ethics, 55–57, 225–226 G
exchange, 253–254
executive opinion, 15 general ledger code (GLC), 186
expense control, 5 generally accepted accounting principles (GAAP’s), 46–47
expenses, 5, 8, 221–222 gift certificates, 254–255
experience, 83–84 governmental deductions, 297
extensible mark-up language (XML), 60 grade categories, 69

498 √ Index

green practice, 4 targets, 55
gross pay, 284 turnover, 55
gross receipts method, 291–294 turnover ratio, 25, 228, 230
guest valuation, 225
valuation methods, 215–216
arrival, 170 worksheet, 185f, 214f
check, presenting a, 170 IRS Form 8027, 292f
check controls, 243 IRS Form 940, 302
checks, 243 issue, direct, 119
departure, 171 issuing functions, 118
drinks, pouring, 170 item activity, 188
payment, collecting, 171 item description, 190
serving, 170 item number, 190
value and benefits, perception of, 6–7
guest requests for unusual recipes, 173–174 J
guest room minibar service, 6
jigger, 159
H
K
healthful options, 4
hedging, 97–98 key performance indicators (KPI), 13
highballs, 141
homogeneous environment, 33 L
hospitality industry, 1–2
Hotel Restaurant and Travel Law (Cournoyer, Marshall, and labor
control, weekly, 307f
Morris), 57 cost, 11, 279–280, 306–307, 330–331
hours worked method, 291–294 cost forecast, 24
house bank, 165–166, 250 cost rules and regulations, 284
ideal menu price, 192 cost standards, 302–303
imported bottle beer, 139 fixed budgets, 350
income, 5 forecast, 308
income statement, 10, 318f–319f standards, 306
independence, 55–57 variable budgets, 352
ingredients, 188–190 zero-based budgeting, 355–356
Institute of Management Accountants (IMA), 225–228
integrity, 226 labor, direct, 9
interbar transfer, 164 Labor Ready, 8
internal factors, 344 lamb specifications, 71f
internet ordering, 59 last in, first out (LIFO) method, 118, 216–217
internet resources, 28, 177 last price method, 218–219
intuition, 261–265 lawful objective, 58
inventory lead time, 81
legal issues, 57
analysis, 229f legend, 252
asset, 224–225 liabilities, 345–346
controls, 7 lodging, 286
excessive, 230–231 loss leader, 271–272
food and beverage, 212–213, 229f
group, 125 M
on hand, 80–81
item description, 186 make-or-buy decision, 79, 103, 111–112
management, 25, 80 Makers Mark symbol, 129f
number, 185 malt beverage shipments, 133f
perpetual, 214–215 management code of ethical conduct, 225–227
physical, 213
review, 25–26
shrinkage percentage, 240
systems, 60
taking and reconciliation, 215

Index √ 499

management opportunity, 3–4 National Restaurant Association (NRA), 2, 4
management performance, 356–361 negligence, 256
management policies and enforcement, 240–241 net current assets, 346
manager, 5 net income, 10
manufacturing costs, 9 net pay, 284, 290f
marginal contribution break-even point (MCB), 321, 326–328 no sale, 169
marginal cost, 317–320, 326–327 nonalcoholic drinks, 139
market basket analysis, 90–91 nonperishable products, 84
market basket survey, 91–93 non-production costs, 10
market reports, 82–83 non-revenue departments, 9
marketing costs, 10 non-salaried labor percentage, 24
materials, direct, 9 non-salaried productivity, 24
meals, 286 number of parts per case, 186
Meat Buyers Guide (MBG), 68 nutrition, 38
meat tag system, 121–122 Nutritional Labeling and Education Act
Medicare tax, 298–299
memo invoice, 115 (NLEA), 109
menu
O
analysis, 7, 260–261
analysis with price, 270f objectivity, 226
changes, 55 one serving cost worksheet, 136f
content, 42, 43f, 44–45 operating expenses, 279
cost, 43 order quantity, 84f
daily, 37 organizational chart, 6f
design, 38, 40 out of stock, 151
development, 30–32 outlets, issuing checks to, 244
dynamics analysis, 274f outlets record of checks issued to, 244–245
effectiveness, 261f out-of-pocket cost, 329
engineering, 266–267 overhead, 9
engineering, automated approach to, 273 overtime hourly rate, 294–295
engineering decision matrix graph, 273, 275 overtime pay, 294–296
launch, 45–46 overtime pay method, 296–297
mix, 273 overtime premium method, 296–297
new items, introducing, 265–266 owner’s equity, 345–346
nutrition, 38
physical characteristics, 41–42 P
planning, 35, 44–45, 54
popularity, 270f par level, 80
popularity analysis, 268–269, 271 par stock, 151, 162–163
pricing, 43–44, 95f, 191, 261 partial case description, 186
profitability, 269, 270f, 271 payroll, 240
profitability analysis, 267–268 payroll applications, computerized, 302
purchasing according to the, 55 payroll system, 302
revised items, launching, 275 payroll taxes, 301
types, 36–37 perceived value, 32
microprinting, 252 percentage, potential, 191
minimum wage, 285 performance report, 8–9
mixed cost, 351f performance standard, 303–304
money, 251 period costs, 317–320
Mothers Against Drunk Driving (MADD), 133, 135 period expense, 224–225
mutual assent, 58 perishable products, 82
perpetual inventory, 84–85, 119, 214–215
N personal check procedures, 253
petty cash receipts, 255
National Association of Purchasing Managers, 56–57 physical inventory, 119, 213–214
National Institute on Alcohol Abuse and Alcoholism (NIAAA), plow horse, 271

133

500 √ Index

point of sale (POS) system, 8–9, 151, 193 technology, 58
pork specifications, 72f vendor bids, 55
portion size control (PSC), 158–160 vendors, 59
portrait, 252 wine, 149
post completion procedures, 349 puzzle, 271
potential cost, 43, 182, 184–185
potential percentage, 191 Q
premium brands, 139
prep location, 189 quality specifications, 69, 76
prep recipe accompaniments, 192–193 quantity specifications, 80
prep recipe worksheet, 188, 193f quid pro quo, 58, 282
prep yield percentage, 187
pressure, 279–280, 283 R
price. See also pricing
ratio of inventory to cost of sales, 228, 230
comparison, 93 raw beef test, 78f
index, 93 raw food test, 79–80
relationship between value and, 95 raw materials, 212
revision, 264 receipts, deposit of daily, 251–252
variance, 93–94 receiving
vendors, 89–90
pricing. See also price audits, 110
arrangements, 95–96 controls, 109
consignment, 99–100 employee theft, 231
designing strategy, 138–139 random audit, 116–117
strategies, 138–140, 141f, 261 recipe
prima facie, 281 cost, 191
prime cost, 9, 103 group, 190
prime cost analysis, 104f inaccurate, 199
product database, 59 large batch prep, 190–191
product identification, 54 unit description, 186–187
product information, 68 units, 190
product specifications, 54, 68f units per full case, 187
product testing, 69, 75–76 recipe-numbering system, 190
production costs, 9 recording sales, 165
production overhead, 9 regular hourly rate, 294–295
productivity, 303 regular pay, 294–295
profit, 5 reliability, 107
profit and loss statement, 9 request for price quotation (RFP), 53
profit margin, 130 requisition form, 151
profitability, 1 resolution of ethical conflict, 226–227
promotional expenses, 221–222 restaurant, 32–35, 171
proof, 130 restaurant industry, 3f, 4f, 10f, 324f
psychological pricing, 262 return on investment (ROI), 356–361
Purchase Data, 146 revenue, 5
purchase order, 55 revenue enhancement, 10
purchasing, 169 revenue forecast, 15, 24
agent, 54 revenue group, 189
automation, 59 revenue per staff-hour, 306
consignment, 99–100
controls, 113, 122–123 S
delivery, 55
introduction to, 52–53 safety, 109
inventory controls, 55 safety stock, 81–82
money saving, 53–54 salability, 189
online ordering, 58–59 salary, 283–284, 296
planning, 112
receiving, 114
specifications, 54, 65–68, 196f

Index √ 501

sales, 5, 46, 223 Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA),
sales mix, 193, 268 289
sales mix prep recipe, 193–194
sales team approach, 13 technology, 4, 58
scheduling, 308 theft, economic impact of employee, 241
Seafood Buyer’s Guide, 64 theft prevention, 7, 239–240, 256
secondary cuts, 77 third-party liability, 134
secret shoppers, 158 ticket or guest check control systems, 165
security, 7 time and motion study, 307
security thread, 252 tip credit, 287
Self-Employment Contributions Act, 298 tip shortfall, allocation of, 291–294
selling price, 329 tipped employees, credit for, 286
selling techniques, 174–175 tipped employees net pay, 288, 289f
semi cost, 351f tipped employees overtime pay, 288
semivariable, 316 tips received, 287
serial numbers, 252 total average check, 24
server banking, 251 total value, 95
service charges, 287 touch labor, 9
service procedures, 170 tourism, 1–2
service standards, 171 tracking period, 189
sexual harassment, 282 traditional pricing, 261–262
Singh v. Shoney’s, Inc., 281 travel industry, 1–2
Social Security tax, 298–299, 301 travel vouchers, 256
specials menu, 37 travelers cheques, 253
specialty alcohol, 4 turnover ratio by category, 228, 229f, 230
staff, spending on, 222
staff training, 44–45 U
staffing guide, 305
standard drink recipes (SDRs), 158, 160–161 unemployment tax, 301–302
standard issue, 166 unit cost, 190–191
standard labor, 308–309 United States Department of Agriculture (USDA),
standard menu, 36
standard operating procedures (SOP), 158 4, 109
standing order, 100 United States Department of Labor (DOL), 295
star category, 271 U.S. grade approval, 75f
state income tax, 301 usage charts, daily, 82f
State unemployment insurance act (SUTA), 302 USDA Institutional Meat Purchase Specification
stealing methods, 241
stepped costs, 316–317 (IMPS), 68
stickers/stamps, 163
storeroom, 118–121 V
sufficient cause to contract, 58
sunk costs, 322 valuation, 25
super premium brands, 139 variable budgets, 350–352
supplier, receiving checks from the, 244 variable costing, 317–320
supplier services, 108–109 variable costs (VC), 316, 325–326, 351f
suppliers, 55 variance reports, 349
surveys, 32–35, 91–93 vegetable specifications, 73f
vendor
T
analysis form, 106f
tare weight, 116 bids, 55, 101–103
target percentages, 184 considerations, 105
targeted food cost, 192 contracts, 109
targeted ideal cost, 182–183, 263 minimum order quantity, 81
targeted product cost percentage pricing, prices, 89–90
selection, 100–101
263–264 services, 108–109
unethical, 59
vintage, 149

502 √ Index

vitamins, 38, 39f wine service, 172–173
volume pricing, 81 work in progress, 212
voluntary deductions, 298 working capital, 346

W Y

W-4 Form, 299–300 yield, 76
wages, 283–284, 295–296 yield percentage, 76
waste control form, 201f yield tests, 76
waste controls, 200–201
waste price quote form, 202f Z
well brands, 139
wine, 141 zero-based budgeting, 354–356
wine and tips table, 46f