tailieunhanh - Lecture Food and beverage cost control (6th Edition): Chapter 8 - Dopson, Hayes, Miller

Chapter 8 - Controlling other expenses. This chapter presents the following content: Other expenses; controllable and non-controllable other expenses; fixed, variable, and mixed other expenses; monitoring other expenses; managing other expenses; technology tools. | Chapter 8 Controlling Other Expenses 1 Main Ideas Other Expenses Controllable and Non-controllable Other Expenses Fixed, Variable, and Mixed Other Expenses Monitoring Other Expenses Managing Other Expenses Technology Tools 2 Other Expenses Other expenses are the cost of those items that are neither food, beverage, nor labor. Other expenses can account for a significant amount of the total cost of operating a foodservice unit. Managers must look for ways to control all of their expenses. Sometimes the environment in which they operate will act upon their facilities to influence costs in positive or negative ways. 3 Other Expenses Each operation will have its own unique list of required other expenses. Other expenses can constitute almost anything in the foodservice business. 4 Other Expenses While there are many ways in which to consider other expenses, two views of these costs are particularly useful for the foodservice manager. They are: 1. Controllable or noncontrollable 2. Fixed, variable, or mixed 5 Other Expenses Some other expenses are directly under the control of management. When following the USAR, these types of expense are reported on an operation’s income statement as “Other Controllable Expenses.” Some other expenses, however, are not directly controllable by management and, as a result, these are reported on the income statement as Non-controllable Expenses. 6 Other Expenses In the past, serving water to each guest upon arrival in a restaurant was simply SOP (standard operating procedure) for many foodservice operations. The rising cost of energy has caused many foodservice operations to implement a policy of serving water on request rather than with each order. Energy conservation and waste reduction are two examples of attempts to control and reduce other expenses. 7 Controllable and Noncontrollable Other Expenses When cost (expense) groupings are used, they should make sense to the operator and should be specific enough to let the operator know . | Chapter 8 Controlling Other Expenses 1 Main Ideas Other Expenses Controllable and Non-controllable Other Expenses Fixed, Variable, and Mixed Other Expenses Monitoring Other Expenses Managing Other Expenses Technology Tools 2 Other Expenses Other expenses are the cost of those items that are neither food, beverage, nor labor. Other expenses can account for a significant amount of the total cost of operating a foodservice unit. Managers must look for ways to control all of their expenses. Sometimes the environment in which they operate will act upon their facilities to influence costs in positive or negative ways. 3 Other Expenses Each operation will have its own unique list of required other expenses. Other expenses can constitute almost anything in the foodservice business. 4 Other Expenses While there are many ways in which to consider other expenses, two views of these costs are particularly useful for the foodservice manager. They are: 1. Controllable or noncontrollable 2. Fixed, .

• Du lịch
• Food cost control
• Beverage cost control
• Cost control
• foodservice management
• Food service management
• Food service
• Revenue control system
• Forecasting food sales
• Monitoring food
• Beverage product costs
• Managing food
• Beverage pricing
• The cost of labor