CONTENT

CHAPTER TOPICS

1. Introduction

2. About management

3. About control

4. What is “management control”?

5. Role of “management control” in Hotel.

6. Management Control system of

Food and service Department.

7. Legal duties.

8. Effective Of management control.

9. Conclusion
 CHAPTER- 1

INTRODUTION

Hospitality Industry:-

The Hotel and Catering or Hotel and Food Service

Industry is now becoming widely know as ‘Hospitality
Industry’. The industry is usually defined by its output of
product which satisfies demand for food, drink and
accommodation.

Central to the industry is the need for operation

personnel who are generally divided into food and
beverage staff and room division staff. The industry in
Britain current employs 2.4 million people (Source: Hotel
and Training Company) which represent 10%of working
population .The opportunities for advancement in food and
service are many: Position exist such as restaurant
manager, banquet manger, station head ,waiter, wine
waiter ,catering officer and so on, depending on the type of
organization in which one try to work .

There are many changes to see the world and travel

around the countries of one choice of by land, sea or air in
such capacities of area or Group Manager, Air Stewart,
First Class Steward traveling on liners, public transport
and so on. In this way wealth of experience may be
gathered by seeing the method of food and beverage
service in the countries
.
Management has many responsibilities. These include
the economic of menu costing, portion control, wastage of
food, customer-staff relations, labors shortages and staff
training. If good relation exists between management and
staff, then problems should be few and the atmosphere
should be pleasing to the customer.
2
 The food service staff plays an important part in the
achievement of such good relation. Since they are in
contact with the customer and with management, their
conduct influences the running of the establishment and
the atmosphere created for the customer.

CHAPTER- 2
3
 ABOUT MANAGEMENT

The concept of management has been used in

functional. Human relation leadership and decision
making; productivity and integration sciences.
Different author on management. Have defined the
term management according to different concept
.Classified on the basic of their concept. Following
are the important definition.

~ > Louis Allen :

Management is what a manager dose.

~>James L.Laundy
Management is principally the task of planning co-
ordination, motivating and controlling the efforts of
other towards specific objective. Management what
management dose.

~>Henry Fayol
: According to him “To manager to forecast and plan
to organize to command, to coordinate and to
control”.

~>F.W.Taylor
Management is the art of knowing what you
want to do in the best and cheapest ways.

CHARACTERISTIC:

An analysis of the various definitions of management

reveals the following important characteristics.

1) A group activity

4
2) Goal oriented function

3) A factor of production

4) Universal in character

5) Needed at all levels of organization

6) Distinct process

7) Social process

8) System of authority

9) Dynamic function

10) Intangible

11) Art as well as science

12) A profession

LEVEL OF MANAGEMENT:

 Top Management

 Upper Middle Management

 Middle Management

 Lower Management
5
 Operating force or File Workman

PRINCIPLES OF MANAGEMENT:

1) Division of labor

2) Authority & Responsibility

3) Discipline

4) Unity of Command

5) Unity of Direction

6) Subordination of Individual to general interest

7) Remuneration

8) Centralization of Authority

9) Scalar Chain

10) Order

11) Equity of Treatment

12) Stability

13) Initiative

14) Esprit de Crops.

CHAPTER- 3

6
 ABOUT CONTROL

meaning :
Management used control system to help pinpoint
responsibility for inefficiencies, error on fraud. The
employees should be concerned that any control
system projects them and\or reward them for there
good performance .If an employee is doing
outstanding job; management should be able to detect
this and reward or promote the employee.
If theft occurs, innocent employee has a substantial
interest in the system.
.
The knowledge that they one not under
suspicious is important for employee moral.
Employee and employees thus have a vital interest in
ensuring that control system one adequate and
effective.

The scope and the size of the business entity has

involved to the point where its structural organization
has become complex and widespread.

The primary responsibility for safeguarding the

assets of concern and preventing detecting error and
fraud rest on the management. Control for the food &
service industry is thuds designed for two primary
purposes.

1. To determine the efficiency of the operation.

2. To prevent fraud or left by the employees or guest.

Some people confess the form “CONTROL” with

supervision control includes supervision to see that
employee perform what they are supposed perform
7
what they supposed to perform and measurement of
deviation from established supervision to an extent
minimizes the control function by reducing deviation
from the established standard of performance.

DEFINATION OF CONTROL:
Controlling is seeing that control performance is
guided toward expected performance .It is an
important function .All other management function
cannot be completed effectively without performance
of the control function. Control is comparison and
verification process and with the help of this process,
a balance in the organization activities directed
toward

predetermined goals can achieved and maintained. It

helps in taking effective measure in case of deviation
from planned course of action.

According to Henry Fayol the further of modern

operation management theory , “Control consist in
verifying whether everything can in conformity with
plan adopted the instruction issued and principal
establish .It has for an object to point out weakness
and error in order to rectify them and prevent
recurrence. It operates on everything, things, people
& their action.”

George R Terry: “Controlling is determined what is

being accomplished that is evaluating the
8
performance and if necessary, applying corrective
measures so that the performance takes place
according to plans.

9
CHAPTER- 4
10
 WHAT IS MANAGEMENT CONTROL?

Management Control is the process of evaluating,

monitoring and controlling the various sub-units of
the organization so that there is effective allocation
and utilization of resource in achieving the
predetermined goals. Thus the flow of management
control is one of the managers of organizational sub-
units hence its focus is on line manager responsible
for the performance of their department.
Management Control therefore is the control
exercised by the management over the managers.
Planned performance is decided in consolation with
the manager of responsibility centers, taking into
consideration the activities being managed by them
and the resources available to them in terms of men,
materials, money etc.
“Management Control” is always exercised
within the perspective of overall corporate plane, the
manager control process control performance within
the framework of that corporate plan.
“Management control” is the process of
assuring that resources are obtained and used
effectively and efficiently in the accomplishment of
the organization’s objectives. Management control is
the process carried on within the frame work
establish by strategic planning. Objectives, facilities,
organization, and financial factor are more or less
accepted as given. Decision about next year budget,
for example, are limited by policies and guidelines
prescribed by top management. The management
control process is intended to make possible the
achievement of planned objectives and efficiently as
possible within the ‘givens’.

11
 Defining Management Control:

Management Control can be defined as a

systematic effort by business management to
compare performance to predetermine standards,
plan or objectives in order to determine weather
performance is in line with these standard and
presumably in order to take any remedial action
required to see that human and other corporate
resource are being used in the most effective and
efficient way possible in achieving corporate
objectives.

MEANING & DEFINITION

Control is any process that guides activity towards

some predetermined goals. However control as an element of
management process can be defined as the process of analyzing
whether actions are being taken as planned and taking corrective
actions to make these to conform to planning. Thus control
process tries to find out deviations between planned
performance and actual performance and to suggest corrective
actions wherever these are needed. In short controlling involves
two steps:

1. Checking or Evaluating: it is concerned with comparing

the actual performance or result with the standard
performance or result, after which, one can know the
discrepancy (difference) between the standard and actual
performance.

2. Solving: it is concerned with fixing the deficiency or the

filling up of the discrepancy or gap found at the time of
checking or evaluating.

12
 “Controlling is determining what is being accomplished, that
is evaluating the performance and, if necessary, applying
corrected measures so that the performance takes place
according to plan.”

Based on the definition of control, its following features can be

identified:-

1. Control is forward looking because one can control future

happenings and not the past.
2. Control is both an executive process and, from the point of
view of the organizations of system, a result.
3. Controlling is a continuous process.
4. A control system is a coordinated-integrated system.

THE CONTROLLING PROCESS\STEPS IN

CONTROLLING

The systems, processes and techniques of control are

same whatever the area of their application may be. Control is
reciprocally related with planning, it is performed in the context
of planning and aids planning in two ways: it draws attention to
situations where new planning is needed; and it provides some
of the data upon which plans can be based. Apart from
reciprocal relationships, it has circular relationship with
planning as explained by figure drawn below.

The figure on the next page identifies the various steps in

control process which are necessary for its relationship to
planning.

The Management control process

These eight steps may be summarized into four steps/parts. They

are:
13
1. Establishment of control standards

Every function in the organizations begins with plans

which are goals, objectives, or targets to be achieved. In
the light of these, standards are established which are
criteria against which actual results are measured. After
setting the standards, it is also important to decide about
the level of achievement or performance which will be
regarded as good or satisfactory. Control standards are
most effective when they are related to the performance of
a specific individual, because a particular individual can be
made responsible for specific results.

2. Measurement of performance

The second major step in control process is the

measurement of performance. The step involves measuring
the performance in respect of a work in terms of control
standards. The measurement of performance against
standards should be on a future basis, so that deviations
may be detected in advance of their actual occurrence and
avoided by appropriate actions. Appraisal of actual or
expected performance becomes easy task, if standards are
properly determined and methods of measuring
performance which can be expressed in physical and
monetary terms, such as production units, sales volume,
profits, etc., can be easily and precisely measurable.

3. Comparing Actual and Standard Performance

The third major step in control process is the comparison

of actual and standard performance. It involves two steps:
(i) finding out the extent of deviations, and (ii) identifying
14
 the causes of such deviations. When adequate standards
are developed and actual performance is measured
accurately, any variation will be clearly revealed. If the
standards are achieved, no further managerial action is
necessary and control process is complete, but it is not
always so. When deviations between
standard and actual performance is beyond the prescribed
limit, an analysis is made of the causes of such deviations.
The analysis helps management in taking up proper control
action.

4. Correction of Deviations

This is the last step in the control process which requires

that action should be taken to maintain the desired degree
of control in the system or operation. In an organization
automatic control cannot be established because the state
of affairs that exists is the result of so many factors in the
total environment. Thus additional actions are required to
maintain the control. Such control action may be (i) review
of plans and goals and change therein on the basis of such
review; (ii) change in the assignment of tasks; (iii) change
in existing techniques of direction; (iv) change in
organization structure; provisions for new facilities, etc.

CONTROLLING TECHNIQUES

Planning and control, two functions of management

are so closely related that both can be combined. Many
techniques which are applied in planning can be applied in
control with equal benefit, such as budgeting, costing, time

15
 event analysis, etc. they are tools both for planning and
control.

The controlling techniques basically prove very

helpful to management as it assists the management in
knowing whether the actual performance meets the standard
set or not. It improves the overall efficiency of the
management and helps in standard setting.

The controlling techniques are basically divided into

two categories: (1) Traditional, (2) Modern. We shall discuss
first the traditional techniques, which are:-

Traditional Techniques Modern Techniques

1. Budget and Budgetary Control 1. Pert & CPM

2. Control through Costing 2. Control through ROI
3. Break-Even Analysis 3. Responsibility Accounting
4. Statistical Data 4. Human Resource Accounting
5. Special Reports and Analysis 5. M. I. S
6. Audit
7. Personal Observation.

PERFORMANCE APPRAISAL

Appraisal is the evaluation of worth, quality or merit. In

the organizational context, PA is a systematic evaluation of
personnel by superiors or others familiar with their performance.
It is a systematic and objective way of judging the relative worth
or ability of an employee in performing his job. The appraisal is
systematic when it evaluates all performances in the same
manner, utilizing the same approaches so that appraisal of
different persons is comparable. Hence it assists the
management regarding aspects like promotion or demotion,
increment, salary, transfer etc of its employees. It separates the
gems from stones.

16
METHODS OF P.A

There are various methods of PA; In fact, each

organization may have its own unique system and method of
PA. Whatever system ma be adopted, usually PA has two bases:
a. Appraisal of employees through Traits,
b. Appraisal by Results. Let us discuss them in detail.

I. TRAIT APPROACH

Trait approach of evaluation is quite old. The trait

method lists 10 to 15 or even more personal characteristics as
well as job characteristics and appraises people on these
dimensions. There are several methods of trait approach, they
are:-

1. Ranking

Ranking is the simplest method of appraisal in which a

person is ranked against others on the basis of certain traits
and characteristics. In this method, various persons are
given ranks on the basis of theirs traits. This is very simple
method when the number of persons to be ranked is a
small group.

2. Paired Comparison

In this method, each person is compared with other

persons taking only one at a time. Usually only one trait,
overall suitability to perform the job, is considered. The
rater is provided with bunch of slips each containing a pair
17
 of names. The rater puts a tick mark against the person
whom he considers better of the two, and final ranking is
determined by the number of times that person is judged
better than others.

3. Grading

In this method certain categories of abilities or

performance are defined well in advance and persons are
put in particular category depending on their traits and
characteristics. Such characteristics may be definitional
like outstanding, good, average, poor, very poor; or may be
in terms of letters like A, B C, D, etc., with A indicating
the best and D the worst.

4. Forced-Choice Method

The forced-choice method contains a series of groups of

statements, and the rater checks how effectively the
statement describes each individual being evaluated. For
e.g., the rater may be given the following two statements:-

1. The employee is hard working.

2. The employee gives clear instructions to his
subordinates.

Both these statements are positive but the rater is asked

to rate only one which is more descriptive of this
subordinate’s behavior.

5. Critical Incident Method

In this method only critical incidents and behavior

associated with these incidents are taken for evaluation.
This method involves three steps. A test of noteworthy on-
the-job behavior (good or bad) is prepared. A group of
18
 experts then assigns scale values to them. Finally, a
checklist of incidents which define good and bad
employees is prepared. The rater is given this checklist for
rating. The basic idea behind this rating is to appraise the
people who can do well in a critical situation because in
normal situation, most employees work alike.

6. Graphic Rating Scale

This method assesses the degree of certain qualities

required for the job. The rater estimates the degree to
which each quality is possessed by his subordinates. The
degree of quality is measured on a scale which can vary
from three points to several points. Thus 5, 4, 3, 2 and 1 in
that order can be used to denote points of various degrees
of excellent-poor, high-low, good-bad and so on.

***

CHAPTER- 5

ROLE OF “MANAGEMENT CONTROL” IN

HOTEL

A control system covering the sale of the food &

beverage in a hotel or in a catering establishment is
essential to achieve maximum returns. The type of
control system used varies from one operation to
another. How this carried out depends on
management and the degree of training and
19
 instruction that is given to the staff on the job. In a
large establishment this may be taken over by an
assistant manager, who would personally carry out
the daily and weekly checks that were necessary. All
control system should be as simple as possible,
making it easier for the food and beverage service
staff to operate and for the control and account
department staff to check for any errors and omission
and to have them rectified.

FUNCTION OF A REVENUE CONTROL

SYSTEM:

A control system essentially method area where

selling takes place-

• There must be efficient control of all items issued

from the various departments.
• The system should reduce any pilfering and wastage
to a minimum.
• Management should be provided with any
information they require for costing purposes so that they
may estimate accurately for the coming financial period.
• The cashier should be able to make out the
customer’s bill correctly so that the customer is neither
overcharged nor undercharged.
• The system should show a breakdown of sales and
income received in order that adjustment and
improvements may be made.

The main control method in use in catering

establishment is:

 Triplicate and duplicate checking methods

 Sales analysis sheets
 Operational statistics
20
 CHAPTER- 6

CONTROL SYSTEM OF F & B DEPARTMENT

OBJECTIVE

To check monitor & control and records, procedures&

transaction concerning food beverage.
21
 STAFFING

* Food & Beverage controller

01 (Managerial Position)
* Ass.Food & Beverage Controller
01 (Executive Level)
* F & B Control Supervisor
01
* F & B Control Assistants
02
Trainee

OPERATIONAL PLAN

Days: 07 Days a week

Timing covering from 8:00 - 11:00pm

22
 &
6:00 – 02:00pm

Shifts:
9:00am - 06:00pm
8:00am - 05:00pm
2:00am - 11:00pm
6:00am - 03:00pm

23
 FUNTION OF CONTROL

Broadly classified into following areas:

 Revenue Control
 Material Control
 Process Control
 M.I.S
 Ancillary\Administrative

REVENUE CONTROL

 Check Control
 K.O.T Analysis
 Managing of Function\Banquets
 Pricing Control – Banquets\Menu\Events
 Analysis of Discount\Allowances
 Coupon Control
 Recoveries

MATERIAL CONTROL

 Inventories
 Spot Checks
 Receiving Control
 Analysis of Purchase & Monitor Enforcement of
Contacts

24
  Market Surveys for Competitive Rates Competitive
Rates
 Requisition Check & Competitive Rates
 Analysis of Wastage\Spoilage & Preventive Action
 Monitor Stock Level (For non moving & slow
moving items)

PROCESS CONTROL

 physical presence in kitchen \area of operation

 Standardization
 Yield test
 ABC Analysis
 Control on document on every stage
 Policy implementation
 Enforcement of contacts

ANCILLARY

 Aid in statutory complaints

 Competitive studies / samplings
o Aid operation to maintain standards, give feedback ,
provide static’s
 Conduct meetings / presentations
o Suggestions systems, procedures to simplify or
improve existing once.
 Bill passing \
o Give feedback on changes in rates in raw-material to
operation
 Analysis of supplies

ADMINISTRATION
 Planning
25
  Staffing

 Coordination

 Communication and correspondence

 Target setting

 Quantifying results

 Laying down systems or procedures or checklist

 man power appraisals and training and development

 budgeting

M.I.S DAILY REPORT CIRCULATION

 Dinner cover report

 Food cost report

 Restaurant cover report

 Beverage revenue report

 Outlet wise foreign liqueur consumption

CIRCULATIONS

 Reconciliation of food & beverage, tobacco cost

 DRR system

 Managers personal statements

 Transfer out statements

26
 Beverage and tobacco sale cost analysis

 EDR systems

 Entertainer statement

 Entertainers EDR statements

 Bar or a outlets inventory statements

 Food and beverage consumption statements

 ODS statements

 A and G statements

 Cafeteria meal statements

 Cafeteria cost statements

 Mini bar statements

 Amenities statements

RECORDS MAINTAIN CONTROL

FILES:

* MD’S checks complementary checks

 DIR checks

 Duty meal

 Entertainers checks

27
 In plan checks

 Banquet checks

 Management cocktail or against coupon checks

 Managers personal checks

 Staff personal checks

 Credit of cafeteria

 Minibar

 Pending checks

 Debit intimation \
 Contract

 Entertainers contract

 Rate files

 Menu files

 Spoilage files

 F&B coordination

 Conference on plan check

 Cost increase factor file

 Minibar inventory supporting

28
 Festival file

 Man power file

 Inward file

 Reconciliation file

 Food amenities voucher

 Beverage amenities voucher

 MISS and policy file

 F & B sale desk

 Outward file

 Nutshell file

 Key- correspondence file

 Food cost report

 Beverage consumption report

 Cashier scroll

 Reconciliation supporting

 Standard recipe outlet wise file

 Emergency file

29
 EDR lunch sheet

 Policy violation file

 F&B operation file

 Entertainment and presentation file

REGISTERED

 K.O.T & B.O.T Issue Register

 Log book

 Outward register

 Coupon register

 Food cost register

 Cash purchase statement

 Inventory register

 EDR consumption report

 Amenities register

 Discount register

30
 REVENUE CONTROL

On receiving the duplicate copy of the food the

check from the waiter or the waitress the cashier opens the
bill and the duplicate according to the table number of the
food of the check. All the sets of the bill are serial number
for the control purpose. As checks are received by the
cashier for the food or wine waiter, he or she enters the
item ordered on the bill together with correct price. When
this is done the bill and the duplicate checks are pinned
together and may be place into a special book or file which
has its page number according to the number of the tables
in the room. The bill and the duplicate checks are placed in
the page corresponding to the table number. As further
checks are received the item are entered round to the bill
and the checks then pinned with the others to the bill.
When the guest request to the bill the waiter must it from
the cashier who must first check that all items are all items
are entered and priced correctly and then totals it up. It is
advisable for the waiter to double check the addition .The
top copy of the bills is presented to the guest on the side
plate and folded in half with a corner turned up. On
receiving the necessary payment from the guest the waiter
return the bill and cash to the cashier. Who will receipt
both then copies and return the receipted copy pulse any
changes not the waiter. The receipted duplicate copy with
the duplicate copy with the duplicate check pinned to it is

31
then removed from the special book of file and put on one
side until the service is completed.
At the conclusion of service all the items from all
the bills are entered in the cashier’s summery sheet. This
show an analysis of all cash taken and must be balanced by
the cashier before going off duty. Once it is balanced it
should be handed to the country and account department,
together with all the duplicate bills and their checks, and
the cash received through the service plus the float. A
receipt must be obtained for the cash handed in.
Where service are provided to resident in the lounge
and on the floors, cash dose not always change hand for
the service rendered and therefore all the check written out
must be singed by the resident concerned to show he\she
has received a particular service. These checks should then
be immediately passed to the control and account
department. It is their job to co ordinate and marries up all
check, bills and money coming in via the various service
departments. In this way all resident bills are up to date
and all service provide are charged for .When a resident
sign a check for a service rendered the waiter must ensure
the correct room number is placed on the check son that
the charge can be made on the right bill.

SALES SUMMARIES:

Sales summaries are sometimes also called

restaurant analysis sheet, bill summaries, or records of
restaurant sales. They provided for:

 The reconciliation of items with different gross

profits
 Sales mix information
 Record for stock control

32
  Record for popular\unpopular items

The basic information required includes:

 Date
 Food and beverage outlets
 Period of service
 Bill number
 Table number
 Number of cover per table
 Bill total
 Analysis of food & beverage ,tobacco or more details
 Cashier’s name

CONSUMPTION CONTROL:

In the food and beverage service areas there may be

displayed:

 Cold tables
 Carving trolleys
 Sweet trolleys
 Liqueur trolleys
 Buffets
 Food & beverage counters
33
 For these service a consumption control met5hod is used
which identifies the number of portion\measures, etc,
issued to the area. Following service return is deducted.
This equal the consumption
The consumption is then checked with actual sales to
identify shortage\surpluses.

BEVERAGE CONTROL:

The system of beverage control is basically the same

as for food. The sales mix is easier to determine than with
a regular menu, as the number of bottle of spirit consumed
compared with gallons of beers readily available without a
special effort being made to record items sold.

ADMINISTRATION {STOCKTAKING}:

It is essential that a physical alcoholic beverage stock

be taken at least on a monthly basis and more if it is felt
necessary. To enable a result to be achieved records need
to be kept.

{Goods received book}

All deliveries should be recorded in full detail in the good
received book. Each delivery entry should show basically,
the following:

 Name and address of supplier

 Delivery note\invoice number

 Order number

34
 List of items delivered

 Items price

 Quantity

 Unit

 Total price

 Date of delivery

 Discount if applicable

SALES MIX:

Food and drink sales may be broken down further to

provide sales mix data. This not only reconciles sales of
items with differing gross profit but also provides
information on:

 Popular\unpopular items an the menu\drink lists

 Recorded for the stock control , e.g. helping predict future

demand
Changes in customer’s interests

 Where profit\losses are being made

ELEMENTS OF COST:

In catering there are three elements of cost:

 Food & beverage costs

35
 Labor {wages, salaries, staff feeding, uniform}

 Overhead {rent ,rates, advertising ,fuel}

Sales in catering are always equal to 100%.

CHAPTER- 7

LEGAL DUTIES

There are wide verities of legal requirement for food

and beverage operations. These ranges from company law
to licensing regulation or employment law. “Licensed”
premises must, in order to sell alcoholic liquor, obtain
what is called a Justices License. Licenses are granted
from 5 April each year. The Annual Licensing Meeting is
held in the first fortnight of February, called Brewster
Session. In addition there must be held at least four, but
not more than eight, licensing session at regular intervals
throughout the year. These are called Transfer Sessions.
Licenses are granted for the premises in whole or in
part. Any alteration proposed must be agreed by justice.
This premises should be fit i.e. meet the requirement of the
local authority, police and fire authority.
Further more, good order must be maintain, i.e.

 No drunkenness
 No violence
 No riotous conduct
 No prostitutes
 No gaming

Licenses are held for particular premises by a license, but

may also be held jointly by two people.
36
The magistrates can revoke or refuse to grant license for
the following reason:

 If the license or the applicant is not consider a fit or a

proper person.
 If they find that the premises are not used or intended
to be used for the proper stiputed in the license.
 If the premises is unsuitable due to the risk of fire.
 If the customer main meals are not being habitually
served
 If the premises are being used by unaccompanied
person who are under 18 years of age.

FULL ON-LICENCE:

The full on- license allowed the licenses to sell all types of
alcoholic liquor for consumption on and off the premises.
An ‘on’ license may be limited by the licensing justices as
to the type of alcohol that may be sold, e.g. beer only.

RESTRICTED ON-LISENCES:

This can be granted for premises which are structurally

built or adapted and are used in a bona fide way or
intended to be used for the habitual provision of the main
midday and\or the main evening meal.

COMBINED LICENCES:

This is granted for the premises which fulfill the condition

required both for the restaurant licenses and a residential
license, e.g. a private hotel with a public dining room
attached. Residents can enjoy the provision of intoxicants
in there own bar, whilst the public can visit the premises
for a meal in the dinning room, at which intoxicant is

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served. This restriction would not of course apply to the
residents.

LICENSED & REGISTERED CLUBS :

Normally a license to run a club which is operated by

individual or a limited company as a commercial enterprise
and alcoholic drink is sold only to members.

OFF-LICENCES:

Licenses authorizing the sale of alcoholic liquor for

consumption ‘off’ the premises .Off-licenses include
specialties outlets, corner-shop grocer, supermarket and
‘cash and carries’

OCCASINAL LICENSE:

This license is granted by magistrates to holder of ‘on’,

restaurant or combined licenses .It enables these licensees
holder to sell alcoholic

beverage at another place for specified times, e.g. For

outdoor catering work.

PERMITTED HOURS:

WEEKDAYS 11:00 to 23:00 hrs (off-licenses

08:00 to 22:30 or 23:00

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 including Good Friday)
SUNDAY 12:00 to 22:30hrs ( off-licenses
&GOODFRIDAY may open from 10:00 on
Sunday)
CHRISTMAS 12:00 to 15:00 hrs and 19:00 to
DAY 22:30 hrs ( off-licenses are the
same)

WEIGHTS AND MEASURES:

BEER & CIDER:

Unless sold in pre packed container (quantity must be

stated ), beer and cider may only be sold in quantities of
1\3 pint, 1\2 pint or multiples. It must be provided in a
capacity measure unless sold through a dispensing meter.
The 1\3 and 1\2 pint measure do not apply to mixture of
two or more liquids, e.g. shady or larger and lime.

SPIRITS:

Since 1st January 1995 whisky, gin, vodka, and rum must
be sold in 25 mls or 35 mls or multiples thereof. A notice
must be displayed indicating the measure being used in the
establishment. The restriction does not apply to the
mixture of three or more liquid, e.g. cocktails.

WINES:

There is no specific quantity if the wine is sold in the

sealed containers. Open carafes, however must be 25, 50 or
75 centiliter or 1 liter. Wine by the glass must be sold in

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 the quantities of 125 milliliters and \or 175 milliliters or
multiples of either quantity.

CHAPTER- 8

EFFECTIVE OF MANAGEMENT CONTROL

For effectively manage people and resources it is essential

to manage oneself, to manage oneself it is essential to analyze
one truthfully, access one’s weakness and take positive action to
improve. This is necessary for management for the growth of
organization as well as employees. To progress it is essential to
be able to clarify roles, to focus on key issue and to specify
target and standard that is to know In – What direction
management is exactly going and how it intend to get there.

When working in a team it is essential to plane to use the

ideas of the team members so that management can have
effective idea and it can work upon those ideas.

Planning is done in the team of programmer and

responsibility centers
Including, profit centers and investment centers for organization
involves
the steps of programming, budgeting, the measurement of
performance and appraisal of that performance. Because of the
difficulty of measuring both the quantity and the quality of
output, judgment about the efficiency
and the effectiveness of performance is more subjective than is
the case when output consists of physical goods and rendering
service which means that there is more room for legitimate
difference of opinion about performance.
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 Manager are coming to recognize that performance is not
easy to measure, this suggests that a search for better food for
improving its measurement is likely to be eminently worthwhile.
But for the best management control system gathering
assimilating and
discriminating information is basic and essential for decision
making and exercising control.

At last for smooth operation, maintenance of quality and

standard, proper growth of an organization, planning, co-
ordination, staffing and at last management control is must
required. Unless and until fulfillment of all those above
activities organization could not work smoothly and could not
get proper growth.

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 CHAPTER 9

CONCLUSION

The ability of organisations to manage change effectively has

become more important because of the rapid advances in
technology and the increasing uncertainty and risk associated
with the business environment. Managing change requires
flexibility, good planning, an effective decision making system
and an efficient management information system, as well as
effective communication systems and channels.
Managers must show leadership, have behavioural knowledge,
especially with regards to the management of teams,
demonstrate analytical skills in basic economic reasoning, be
agents of change, proactive rather than reactive; be able to
tolerate ambiguity and uncertainty, and understand why change
is so often perceived as threatening.
The possibility of change tends to provoke resistance among the
employees that the change will affect. This is due to a very
natural fear and mistrust of the unknown. This resistance will
manifest itself in different ways, ranging from outright refusal to
cooperate through to a covert undermining of proposals. This
mistrust can be best overcome by a deliberate policy of keeping
people informed about what is being proposed and getting them
involved as far as possible in the discussions and decision
making.

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