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Lecture Introduction to management in the hospitality industry (10/E): Chapter 19 - Barrows, Powers, Reynolds

Chapter 19 - Control in hospitality management. This chapter’s objectives are to: Explain how the responsibilities of HR managers are affected in unionized operations, explain guidelines helpful when hospitality operations are downsized, identify planning and implementation alternatives for outsourcing,. | Control in Hospitality Management Chapter 19 Copyright © 2010 by John Wiley & Sons, Inc. All Rights Reserved CONTROL Control is the work that managers and supervisors do to measure performance against standards, detect and analyze variances from target performance, and initiate corrective action A control system is part of a larger plan to measure performance and make improvements THE CYBERNETIC LOOP CHARACTERISTICS OF CONTROL SYSTEMS Control systems are continuous Reports must be timely Control is aimed at some key point, and no action is called for unless a problem is detected Control is action-oriented TOOLS FOR CONTROL Financial Accounting Principally designed for outsiders A common basis of reporting the results of business operations Managerial Accounting Principally designed for insiders — management Can take any form helpful to managers Principal concerns in the hospitality industry are: Food and beverage cost control Labor cost control Specialized controls DECISION ACCOUNTING Stems from strategic planning Tools include: Payback period Rate of return Break-even point . | Control in Hospitality Management Chapter 19 Copyright © 2010 by John Wiley & Sons, Inc. All Rights Reserved CONTROL Control is the work that managers and supervisors do to measure performance against standards, detect and analyze variances from target performance, and initiate corrective action A control system is part of a larger plan to measure performance and make improvements THE CYBERNETIC LOOP CHARACTERISTICS OF CONTROL SYSTEMS Control systems are continuous Reports must be timely Control is aimed at some key point, and no action is called for unless a problem is detected Control is action-oriented TOOLS FOR CONTROL Financial Accounting Principally designed for outsiders A common basis of reporting the results of business operations Managerial Accounting Principally designed for insiders — management Can take any form helpful to managers Principal concerns in the hospitality industry are: Food and beverage cost control Labor cost control Specialized controls DECISION ACCOUNTING Stems from strategic planning Tools include: Payback period Rate of return Break-even point computation | Control in Hospitality Management Chapter 19 Copyright © 2010 by John Wiley & Sons, Inc. All Rights Reserved CONTROL Control is the work that managers and supervisors do to measure performance against standards, detect and analyze variances from target performance, and initiate corrective action A control system is part of a larger plan to measure performance and make improvements THE CYBERNETIC LOOP CHARACTERISTICS OF CONTROL SYSTEMS Control systems are continuous Reports must be timely Control is aimed at some key point, and no action is called for unless a problem is detected Control is action-oriented TOOLS FOR CONTROL Financial Accounting Principally designed for outsiders A common basis of reporting the results of business operations Managerial Accounting Principally designed for insiders — management Can take any form helpful to managers Principal concerns in the hospitality industry are: Food and beverage cost control Labor cost control Specialized controls DECISION .