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Food and Beverage Management and Control deals with the techniques as applied to food and beverage business for greater efficiency and profitability. This book clearly explains the step-by-step procedures for food and beverage management and control. The contents of the book are based on actual practices of well-managed hotels, as well as food and beverage establishments. The book gives special attention to problems associated with internal control of revenues and expenses. It describes in a simplified manner the composition and structure of this trade, various weights and measures, elements of cost and sale, food cost, volume forecasting and portion control, dish costing, meat costing, cost of staff meals, gross and net profit, total cost and selling price, pricing policy banquet cost/special function, operating statements, control and development of budget, cash budget, diagrams and graphic presentation and break-even analysis, so significant in the management of any business. Students of hotel and tourism management programs, management trainees, hotel managers, food and beverage managers, will appreciate the methodology of presentation and in-depth knowledge illustrated through practical problem solving approach applied in the text. Numerous formats, forms, tables, graphs, figures, diagrams, specimens, financial statements and reports, case studies, practical problems and their solutions are explained in each topic. Examination questions based specially for semester, objective type problems covering both practical and theoretical inputs have been incorporated in the text to assist those with limited knowledge of hotel accounting and financial techniques. Contents - SECTION – I : INTRODUCTION 1.1 Food and Beverage Management 1.2 Food and Beverage Costing 1.3 Weights and Measures 1.4 Menu Sequence and Analysis 1.5 A lá carte and Table d'hote SECTION – II : COSTING AND PRICING POLICY 2.1 Food and Beverages Cost and Sales 2.2 Food Cost 2.3 Volume Forecasting and Production Control 2.4 Recipe or Dish Costing 2.5 Meat Costing 2.6 Cost of Staff Meals 2.7 Gross Profit 2.8 Labour Cost 2.9 Indirect Cost or Overheads 2.10 Allocation and Apportionment of Hotel Costs 2.11 Net Profit 2.12 Total Cost and Selling Prices 2.13 Food and Beverage Pricing Policy 2.14 Menu Pricing 2.15 Banqueting Cost and Special Functions 2.16 Operating Statements SECTION – III : CONTROL TECHNIQUES AND BUDGETING POLICY 3.1 Food and Beverage Control 3.2 Cash Flow Statement 3.3 Budgeting 3.4 Development of Budgets 3.5 Cash Budget 3.6 Diagrams and Graphic Representation 3.7 Break-even Analysis Appendix – I: 50 Short Answer Questions with Solutions Appendix – II: 110 Formulas for Managing and Controlling Food and Beverage Operations Appendix – III: 63 Food and Beverage Control Forms/Formats: Test Your Knowledge Glossary (Technical Terms) Bibliography
