Transcript Document

Principles of Food, Beverage, and Labor Cost
Controls, Ninth Edition
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In Chapter 2, Control was defined as “a
process used by managers to direct, regulate,
and restrain the actions of people so that the
established goals of an enterprise may be
achieved.”
Revenue control is clearly an important goal
of sales control, but it is not the only one.
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Optimize number of sales
Maximize profit
Control revenue
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Consider how customers select restaurants.
To be successful, a restaurant must meet a
sufficient number of customer needs to
appeal to a large enough market.
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Location
Menu item differentiation
Price acceptability
Décor
Portion sizes
Product quality
Service standards
Menu diversity
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Other things being equal, customers will
choose the most conveniently located
restaurant.
The greater the distance from a population
center, the fewer the customers a restaurant
can expect to attract from that center.
Having a good location is usually necessary
for volume business.
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Homogenous products or services are so similar to
one another that customers do not have a
preference and will purchase whichever costs less.
Differentiated goods and services are sufficiently
different that customers develop preferences for
them.
Unique menu items created for increasing sales
volume are called signature items.
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If restaurants are alike in every way except
menu prices, the one with the lowest prices
will have the greatest sales volume.
If menu items are price sensitive, a
relationship exists between sales price and
sales volume.
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Décor differentiates one restaurant from
another.
Décor that appeals to a large segment of the
targeted market should be selected.
Evaluate the decors of local restaurants.
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Portion sizes must be appropriate to a
restaurant’s clientele.
Large portions do not always attract the
greatest number of customers.
Various customer segments demand food
products of various levels of quality.
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Customers select restaurants offering a type
and level of service that they find appropriate
to the occasion.
Managers must be able to adjust some
aspects of service in order to increase
customer satisfaction.
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Most restaurants find it necessary to have a
broad range of menu items.
The number and range of menu items are
governed by cost considerations, available
equipment, and the culinary abilities of the
kitchen staff.
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Cost is usually the most significant factor in
establishing sales prices.
Restaurants with differentiated products have
more flexibility to change menu prices than
those with homogenous products.
The proper sales price for an item is that
which will produce an acceptable number of
sales.
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Matching competitors prices.
Calculating prices from costs and cost
percents.
Adding contribution margins to portion
costs.
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The Menu is the primary sales tool.
The five most important elements of menu
preparation are;
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Layout and Design
Variety of Foods and Prices
Item Location and Arrangement
Descriptive Language
Kitchen Personnel and Equipment
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Many managers hold daily meetings with
servers just before opening time to review the
menu.
Training servers to suggest various menu
items.
 Documenting
food sales
 Using numbered checks
 Checking and verifying food sales
 Recording revenue
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Help servers remember orders
Give itemized bills to guests
Maintain records for sales history
Prove accuracy of cashiers’ work
Verify the accuracy of prices charged
Records for tax purposes
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Padded
Unpadded
Signature book
Concerns on using hand-written guest checks
◦ Legibility
◦ Accuracy
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Dupes
Restaurant sales control sheet
© John Wiley & Sons, Inc. 2009