STANDARD COMPETENCIES:

 

 I.      Distinguish between types of costs.

 II.     Describe the significance of cost?to-sales relationships.

 III.    Perform calculations using cost percent formulas.

 IV.     List and discuss factors causing cost variations.

 V.      Define cost control.

 VI.     Explain the importance of cost/volume/ profit relationships.

 VII.    Solve problems to determine: sales in dollars, sales in units, variable costs, fixed costs, profit, contribution rate, contribution margin, variable rate and breakeven point.

 VIII.   Illustrate breakeven computation.

 IX.     Establish quality, quantity, and standards for perishables and non-perishables.

 X       Identify the purpose of receiving control.

 XI.     List steps in the receiving process.

 XII.    Explain an invoice and its purpose.

 XIII.   Distinguish between directs and stores.

 XIV.    List optimum storage temperatures.

 XV.     Explain the principle of stock rotation.

 XVI.    Explain the principles of stock issuing.

 XVII.   Price and extend a food requisition.

 XVIII.  Distinguish between intraunit and interunit transfers and describe their importance in determining accurate food costs.

 XIX.    Explain the use of computers in establishing control over storing, issuing and transferring.

 XX      Explain the components of a Point of Sale system.

 XXI.    Create a computer spreadsheet.

 XXII.   Explain the importance of standard portion sizes, standard recipes, and standard portion costs to food service operations. The student should:

 XXIII.  Calculate standard portion costs.

 XXIV.   Use cost factors from butcher and cooking loss tests to determine correct purchase quantities and menu prices.

 XXV.    Define and calculate a popularity index and its use to forecast sales.

 XXVI.   Describe a food production sheet.

 XXVII.  Complete a portion inventory and reconciliation.

 XXVIII. Describe par stock control.

 XXIX.   Describe how to conduct a physical inventory.

 XXX     Calculate food cost percentage.

 XXXI.   Determine book inventory value and explain the difference between book and actual.

 XXXII.  Determine standard costs.

 XXXIII. Compare standard costs with actual costs.

 XXXIV.  Price menus using four acceptable methods.

 XXXV.   Explain the importance of `menu engineering.`

 XXXVI.  Explain the importance of revenue control.

 XXXVII. Identify factors used to establish quality and quantity standards for beverages.

 XXXVIII.Identify the controls and standards necessary for receiving, storing and issuing beverages.

 XXXIX.  Describe security in beverage storage facilities.

 XL      Describe the standards and procedures necessary for establishing control over beverage production.

 TOPICAL OUTLINE:

 

 I.      Introduction to Food, Beverage, and Labor Controls Cost and sales.  Cost control.

 II.     Food Cost Control.  Identify the purpose of purchasing control. Explain proper storage procedures.

 III.    Controlling Food Service Operations and Sales. Explain the importance of monitoring operations to access monthly performance.

 IV.     Define and calculate standard costs.

 V.      Establishing menu prices.

 VI.     Beverage control.

 VII.    Controlling beverage operations and sales.

 VIII.   Labor Cost Control. Define employee compensation.