tailieunhanh - Lecture Food and beverage cost control (6th Edition): Chapter 11 - Dopson, Hayes, Miller

Chapter 11 - Maintaining and improving the revenue control system. This chapter presents the following content: Revenue security, external threats to revenue security, internal threats to revenue security, developing the revenue security system, the complete revenue security system, technology tools. | Chapter 11 Maintaining and Improving the Revenue Control System 1 Main Ideas Revenue Security External Threats to Revenue Security Internal Threats to Revenue Security Developing the Revenue Security System The Complete Revenue Security System Technology Tools 2 Revenue Security Errors in revenue collection can come from simple employee mistakes or, in some cases, outright theft by either guests or employees. In its simplest form, revenue control and revenue security is a matter of matching products sold with funds received. 3 Revenue Security An effective revenue security system ensures that the following five formulas reflect what really happens in a foodservice operation: Documented Product Requests = Product Issues Product Issues (by the kitchen)= Guest Charges Total Charges = Sales Receipts 4 Revenue Security An effective revenue security system ensures that the following five formulas reflect what really happens in a foodservice operation: (cont.) Sales Receipts = Sales (bank) Deposits Sales Deposits = Funds Available to Pay Legitimate Expenses (called Accounts Payable) The potential for guest, employee, or supplier theft or fraud exists in all of these areas. 5 Revenue Security Revenue security problems can be one of two types: External threats to revenue security Internal threats to revenue security 6 External Threats to Revenue Security Both guests and employees can be threats to revenue. A guest is said to have walked, or skipped a check when he or she has consumed a product but has left the foodservice operation without paying the bill. This type of theft is not generally present in, for example, a quick-service restaurant (QSR) where payment is collected before, or at the same time, the food is given to the guest. 7 External Threats to Revenue Security Steps to Reduce Guest Walks, or Skips 1. If the custom of a restaurant is that guests order and consume their food prior to the operation receiving payment, servers should be trained to present the bill . | Chapter 11 Maintaining and Improving the Revenue Control System 1 Main Ideas Revenue Security External Threats to Revenue Security Internal Threats to Revenue Security Developing the Revenue Security System The Complete Revenue Security System Technology Tools 2 Revenue Security Errors in revenue collection can come from simple employee mistakes or, in some cases, outright theft by either guests or employees. In its simplest form, revenue control and revenue security is a matter of matching products sold with funds received. 3 Revenue Security An effective revenue security system ensures that the following five formulas reflect what really happens in a foodservice operation: Documented Product Requests = Product Issues Product Issues (by the kitchen)= Guest Charges Total Charges = Sales Receipts 4 Revenue Security An effective revenue security system ensures that the following five formulas reflect what really happens in a foodservice operation: (cont.) Sales Receipts = Sales (bank) .

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