Principles of Food, Beverage, and Labor Cost Controls, Ninth Edition
Cost: Determined by formula, recipe detail and cost card, butcher test, and/or cooking loss test Sales price (S.P.): Menu sales prices Food cost percent (F.C. %): Cost ÷ Sales price Total cost: Number forecast × Cost Total sales: Number forecast × Sales price
Changing sales prices Altering portion standards (sizes, ingredients, and/or recipes) Adding or eliminating menu items
To see if a menu item has sold in greater quantities than forecasted To determine the extent to which forecasts are wrong To see the extent to which forecasting techniques can be improved
Actual cost percent: Ratio of actual cost of sales to total sales for a given period Potential savings: Difference between actual and standard costs Standard cost percent: Ratio of standard cost to actual dollar sales for a given period
Over purchasing Overproduction Pilferage Spoilage Improper portioning Failure to follow standard recipes © John Wiley & Sons, Inc. 2009