1. RESTAURANT OPERATIONS, BUDGETING, and CONTROLLING COSTS Pertemuan: 11 Matakuliah: V0246 - Operasional Tata Hidang 1 Tahun: 2009-2010

2. 2 RESTAURANT OPERATIONS, BUDGETING, and CONTROLLING COSTS

3. Front-of-the-House Operations Front of the house refers to the hosts, bartenders, servers & bussers The visual appeal of the building & parking area are important to potential guests. The first thing restaurant managers do is to forecast how many guests are expected and share that information with the kitchen. The elements of management are planning, organizing, communicating, decision- making, motivation & control. 3

4. Back-of-the-House Operations The kitchen is the center of production. The chef makes sure that all menu items are prepared in accordance with the standardized recipes and that the line is ready for service. During service, either the chef or a manager may act as a caller—in an attempt to control the ordering and expediting of plates at the pass. 4

5. Control LIQUOR CONTROL/ BEVERAGE COST –Management decides on the selling price and mark- up for beer, wine, and liquor. This will set the standard for the beverage cost percentage. Normal pouring cost for beer is 24 to 25%. Wine should have a pouring cost of 26 to 30%. Liquor pouring costs should be 16 to 20% of sales. Combined, the beverage pouring cost should be 23 to 25% of beverage sales. 5

6. Control (2) FOOD CONTROL –Restaurants can use programs like Chef Tec, which shows the actual food cost compared with the ideal food cost. This is known as food optimization. 6

7. Controllable Expenses Term used to describe the various expenses that can be changed in the short term: Variable costs, Payroll, Operating expenses, Marketing, Heat, Light, Repairs Maintenance Labor Cost –Variable items include those mandated by law: Social Security, unemployment insurance, Workers’ Compensation insurance & state disability insurance. –The fixed items usually mean employee benefits & include health insurance, union welfare insurance, life insurance & other employee benefits. Guest Check Control 7

8. Productivity Analysis & Cost Control Without knowing what each expense item should be as a ratio of gross sales, the manager is at a distinct disadvantage The simplest employee productivity measure is sales generated per employee per year: Divide the number of full-time equivalent employees into the gross sales for the year. 8

9. Bina Nusantara University 9 Have a nice day…