Food and Beverage

Systems

Different systems

Traditiional
Batch cooking
Call Order
Centralized
Assembly Kitchens
Sous vide
Cook chill
Cook Freeze

Types of Service

Table service
A La Carte
Counter
Table D,hote
Silver Service

Menus
Suitability
Modification
Customer
perceptions
Choice of products
Flavour and
appearance
Nutritional values

Financial Statements
Dish Costing
Sheets
Cost Statement
Operational
statements
Variation analysis
Sales Records

Profit and Loss

Gross Profit often
referred as GP.
Is the profit made after
the deduction of
materials cost ie. food
cost .sometimes
reffered to as Kitchen
Profit or bar profit
Net Profit = Net sales
Material costs,Labour
costs and overheads.

Materials 30%
Labour 30%
Overheads 20%
Net profit 20%

Labour costs
Wages and Salaries
paid to employees.
Employer National
Insurance
contributions.
Employer Pension
contributions
Bonus Payments
Staff meals

Overhead costs

Rent
Rates
Insurance
Professional services
Repairs
Printing
Stationary
Uniforms
Laundry
Capital equipment
Marketing and advertising

Break Even analysis

Fixed costs,are costs that
remain the same
irrespective of sales volume
eg rent rates professional
fees .
Semi fixed costs that move
in sympathy with, but not in
direct proportion to sales
volume e.g. fuel costs,
telephone and laundry
Variable costs in proportion
to the volume e.g. food and
beverage costs

example
Restaurant capacity 180
Enabling 10,800 covers
per 28 days lunch and
dinner
Average spend 15
Maximum sales = 151,200
Fixed costs 35,00 per
period
Variable costs 40% (max
60,480
Break even point3,889
covers

Essentials of control
systems
Menu Planning,Historical
data shows popularity and
profitability

productioncontrol,deter
min sales and production
reduces wastage

Stock Management
Purchase ordering
Menu analysis
Financial
management reports