Hotel and Restaurant Management
Food is any substance consumed to provide nutritional support for the body. Beverage is a liquid intended for human consumption. In order for foodservice managers to control costs e ectively, they must have a rm grasp of accounting, marketing, and legal issues, as well as an understanding of food and beverage sanitation, production, and service methods. Control systems commonly used within the rooms department of a hotel to control sales, energy costs, and labor costs and
rooms supplies expense. Food and beverage cost control presents the development and use of standards including average check, forecast sales, food and beverage cost percentages, labor productivity, and other cost percentages as a means to identify cost control problems.