Principles of Food, Beverage, and Labor Cost Controls, Ninth Edition.

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Presentation transcript:

Principles of Food, Beverage, and Labor Cost Controls, Ninth Edition

 Direct: salaries, wages, tips, bonuses, commissions  Indirect: paid vacations, health benefits, life insurance, free meals, free living accommodations, use of employer- operated recreational facilities, discounts on accommodations at other properties within a chain

 Pension benefits  Social Security

 Labor turnover rate  Training  Labor legislation  Labor contracts  Use of part-time staff  Outsourcing  Sales volume  Location  Equipment  Layout  Preparation  Service  Menu  Hours of operation  Weather  Competent management

Labor turnover rate = Number of departing employees ÷ Total number of employees on staff Break-even for staying open an additional hour = Fixed costs ÷ (1 – Variable rate)

Wages:4 dishwashers × 35 hours × $7 per hour = $980 Benefits:$980 × 20% = $196 Total labor cost: $1,176 With all full-time staff

With full-time and part-time staff Wages:2 dishwashers × 35 hours × $7 per hour = $490 Benefits:$490 × 20% = $98 Full-time dishwashers Wages:10 shifts × 7 hours × $4.50 per hour = $315 Benefits:$315 × 10% = $31.50 Total labor cost:$ Part-time dishwashers © John Wiley & Sons, Inc. 2009

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