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Principles of Food, Beverage, and Labor Cost Controls, 9th Edition

September 2008, ©2009
Principles of Food, Beverage, and Labor Cost Controls, 9th Edition (EHEP000736) cover image
Principles of Food, Beverage, and Labor Cost Controls, Ninth Edition has defined the cost control course for generations of students. This new edition continues the tradition of presenting comprehensive yet concise information on cost control that is updated to reflect today's technology driven environment Key terms, key concepts, review questions, and spreadsheet exercises reinforce and support readers' understanding. It also features increased discussion and examples of technology used in food and beverage operations, a running case study, and a separate chapter on menu analysis and engineering.
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Preface.

PART I. INTRODUCTION TO FOOD, BEVERAGE, AND LABOR CONTROLS.

Chapter 1. Cost and Sales Concepts.

Introduction.

Cost Concepts.

Sales Concepts.

The Cost-to-Sales Ratio: Cost Percent.

Chapter Essentials.

Key Terms in this Chapter.

Questions and Problems.

Excel Exercises.

Chapter 2. The Control Process.

Introduction.

Control.

The Control Process.

Control Systems.

Cost/Benefit Ratio.

Chapter Essentials.

Key Terms in this Chapter.

Questions and Problems.

Excel Exercises.

Chapter 3. Cost/Volume/Profit Relationships.

Introduction.

The Cost/Volume/Profit Equation.

Variable Rate and Contribution Rate.

Break-Even Point.

Cost/Volume/Profit Calculations for the Grandview Bistro.

Cost Control and the Cost/Volume/Profit Equation.

Chapter Essentials.

Key Terms in this Chapter.

Questions and Problems.

Excel Exercises.

PART II. FOOD CONTROL.

Chapter 4. Food Purchasing and Receiving Control.

Introduction.

The Control Process-Purchasing and Receiving.

Developing Standards and Standard Procedures for Purchasing.

Standing Orders.

Receiving Controls.

Establishing Standard Procedures for Receiving.

Chapter Essentials.

Key Terms in this Chapter.

Questions and Problems.

Excel Exercises.

Chapter 5. Food Storing and Issuing Control.

Introduction.

Storing Control: Establishing Standards and Standard Procedures for Storing.

Issuing Control: Establishing Standards and Standard Procedures for Issuing.

Food and Beverage Transfers.

Chapter Essentials.

Key Terms in this Chapter.

Questions and Problems.

Excel Exercises.

Chapter 6. Food Production Control I: Portions.

Introduction.

Establishing Standards and Standard Procedures.

Calculating Standard Portion Costs.

Advantages and Disadvantages of Standardized Yield.

Using Yield Percentages.

Recipe Software.

Chapter Essentials.

Key Terms in this Chapter.

Questions and Problems.

Excel Exercises.

Chapter 7. Food Production Control II: Quantities.

Introduction.

Establishing Standards and Standard Procedures.

Determining Production Quantities.

Control of Preportioned Entrées.

A Word of Caution.

Chapter Essentials.

Key Terms in this Chapter.

Questions and Problems.

Excel Exercises.

Chapter 8. Monitoring Foodservice Operations I: Monthly Inventory and Monthly Food Cost.

Introduction.

Monthly Inventory.

Reports to Management.

Inventory Turnover.

Chapter Essentials.

Key Terms in this Chapter.

Questions and Problems.

Excel Exercises.

Chapter 9. Monitoring Foodservice Operations II: Daily Food Cost.

Introduction.

Determining Daily Food Cost.

Book versus Actual Inventory Comparison.

Chapter Essentials.

Key Terms in this Chapter.

Questions and Problems.

Excel Exercises.

Chapter 10. Monitoring Foodservice Operations III: Actual versus Standard Food Costs.

Introduction.

Determining Standard Cost.

Comparing Actual and Standard Costs.

Periodic Comparison.

Chapter Essentials.

Key Terms in this Chapter.

Questions and Problems.

Excel Exercises.

Chapter 11. Menu Engineering and Analysis.

Introduction.

Menu Engineering.

Menu Analysis.

Using 100 Percent of the Average for Number Sold.

Chapter Essentials.

Key Terms in this Chapter.

Questions and Problems.

Excel Exercises.

Chapter 12. Controlling Food Sales.

Introduction.

The Goals of Sales Control.

Optimizing Number of Customers.

Maximizing Profit.

Controlling Revenue.

Revenue Control Using Manual Means.

Revenue Control Using Computers.

Chapter Essentials.

Key Terms in this Chapter.

Questions and Problems.

PART III. BEVERAGE CONTROL.

Chapter 13. Beverage Purchasing Control.

Introduction.

Control Process and Purchasing.

Alcoholic Beverages.

Nonalcoholic Beverages.

Beverage Purchasing.

Chapter Essentials.

Key Terms in this Chapter.

Questions and Problems.

Excel Exercises.

Chapter 14. Beverage Receiving, Storing, and Issuing Control.

Introduction.

Receiving.

Storing.

Issuing.

Chapter Essentials.

Key Terms in this Chapter.

Questions and Problems.

Excel Exercises.

Chapter 15. Beverage Production Control.

Introduction.

Objectives of Beverage Production Control.

Establishing Standards and Standard Procedures for Production.

Chapter Essentials.

Key Terms in this Chapter.

Questions and Problems.

Excel Exercises.

Chapter 16. Monitoring Beverage Operations.

Introduction.

The Cost Approach.

The Liquid Measure Approach.

The Sales Value Approach.

Inventory Turnover.

Chapter Essentials.

Key Terms in this Chapter.

Questions and Problems.

Excel Exercises.

Chapter 17. Beverage Sales Control.

Introduction.

The Objectives of Beverage Sales Control.

Guest Checks and Control.

Chapter Essentials.

Key Terms in this Chapter.

Questions and Problems.

PART IV. LABOR CONTROL.

Chapter 18. Labor Cost Considerations.

Introduction.

Employee Compensation.

Determinants of Total Labor Costs and Labor Cost Percents.

Labor Cost Control.

Chapter Essentials.

Key Terms in this Chapter.

Questions and Problems.

Excel Exercises.

Chapter 19. Establishing Performance Standards.

Introduction.

Establishing Performance Standards and Standard Procedures.

Organizing the Enterprise.

Preparing Job Descriptions.

Scheduling Employees.

Performance Standards Based on Test Period.

Standard Staffing Requirements.

Standard Work Hours.

Standard Cost.

Chapter Essentials.

Key Terms in this Chapter.

Questions and Problems.

Excel Exercises.

Chapter 20. Training Staff.

Introduction.

A Definition of Training.

The Purpose of Training.

The Training Program.

Centralized versus Localized Training.

Training Manuals.

Chapter Essentials.

Key Terms in this Chapter.

Questions and Problems.

Excel Exercises.

Chapter 21. Monitoring Performance and Taking Corrective Action.

Introduction.

Monitoring Performance.

Taking Corrective Action to Address Discrepancy between Standards and Performance.

Chapter Essentials.

Key Terms in this Chapter.

Questions and Problems.

Excel Exercises.

Glossary.

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Paul R. Dittmer has extensive experience in the food and beverage industry. He is a former hotel manager, food and beverage manager, and a consultant to the U.S. Small Business Administration, assisting restaurants in their operations. He taught food management and cost control for twenty-three years at Southern New Hampshire University (formerly New Hampshire College) and served as division chair and associate professor.

J. Desmond Keefe III is Associate Professor in the School of Hospitality, Tourism, and Culinary Management at Southern New Hampshire University.

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  • No more floppy disk! A back-of-the-book CD-ROM provides spreadsheets for the Excel problems included at the end of each chapter and additional Excel exercises new to this edition
  • Discussion of technology is interwoven throughout the book as well as information on specific technologies that perform the procedures outlined in the chapters
  • Lists of helpful Web references
  • Many new end-of-chapter questions
  • All figures have been updated  

 

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  • Packaged with a CD-ROM that includes Excel spreadsheets for the end-of-chapter exercises as well as additional exercises
  • Each of the four parts of the book can stand alone, providing flexibility to instructors 
  • Separated into four parts including an introduction to food, beverage, and labor cost controls followed by a section devoted to food, another to beverage and the final section on labor
  • Key terms, review of key concepts, review questions, and spreadsheet exercises reinforce and support students' understanding of a difficult topic 
  • Increased discussion and examples of technology use in food and beverage operations throughout
  • Running case study of two restaurants brings cost control concepts to life and helps students think critically about different approaches to cost control.

 

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Instructors Resources
Wiley Instructor Companion Site
Instructor's Manual to Accompany Principles of Food, Beverage, and Labor Cost Controls, Ninth Edition
The Instructor’s Manual includes quizzes, review exercises, in-class activities, homework assignments, and both individual and group projects.
WebCT
Course management website.
WebCT to Accompany Principles of Food, Beverage, and Labor Cost Controls, Ninth Edition
Course management website.
Companion Site
Companion Website includes password-protected instructor resources and PowerPoint downloads for students.
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Students Resources
Wiley Student Companion Site
Companion Site
Companion Website includes password-protected instructor resources and PowerPoint downloads for students.
Available Materials
by Paul R. Dittmer, J. Desmond Keefe
978-0-470-14056-7
October 2008, ©2009, Paperback
The Study Guide features chapter outlines as well as True/False, Multiple Choice, and Fill in the Blank review questions for each chapter. The Study Guide also contains a Homework Activity for each book chapter.
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Purchase Options
Wiley E-Text   
Principles of Food, Beverage, and Labor Cost Controls, 9th Edition
ISBN : 978-0-470-59797-2
648 pages
April 2010, ©2009
$79.50   BUY

Hardcover   
Principles of Food, Beverage, and Labor Cost Controls, 9th Edition
ISBN : 978-0-471-78347-3
648 pages
September 2008, ©2009
$118.95   BUY

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