Food and Beverage Control
Objectives of F&B control * Analysis of income and expenditure performance can be expressed in gross profit, net margin (gross – wages) and net profit (net margin – rent, rates, insurance…) * Establishment and maintenance of standards. SOP (standard operational procedures) * Pricing * Prevention of waste * Prevention of fraud * Management information
Problems of F&B control * Perishability of food * Business volume unpredictability/sales instability * Menu mix unpredictability * F&B operation short cycle -> little time for many control tasks * Departmentalization - several production and service departments -> separate trading results
Fundamentals of control
Planning phase
Policies: pre-determined guidelines * Financial policy – level of profitability, subsidy and cost limits from each department * Marketing policy: target group * National identity * Customer profile * Market share – same or more percentage of ‘our’ market * Turnover – sales volume increased by x% on previous year * Profitability – profit increased by each unit by x% on previous year * ASP (average spending power) increased by x% or to achieve a new ASP of no less than €x * Product – same high standard * Customer satisfaction – net result must be the satisfaction of every customer * Catering policy – main objectives of F&B facilities and describe the methods of how this is achieved * Type of customer * Type of menu * Beverage provision necessary for operation * Food quality standards * Method of buying (contract, cash…) * Type and quality of service * Degree of comfort and décor * Hours of operation
Operational phase * Purchasing * Product testing (tasting) * Yield testing * Purchase specifications – concise description of quality, size, weight etc. * Method of buying * Clerical
Problems of F&B control * Perishability of food * Business volume unpredictability/sales instability * Menu mix unpredictability * F&B operation short cycle -> little time for many control tasks * Departmentalization - several production and service departments -> separate trading results
Fundamentals of control
Planning phase
Policies: pre-determined guidelines * Financial policy – level of profitability, subsidy and cost limits from each department * Marketing policy: target group * National identity * Customer profile * Market share – same or more percentage of ‘our’ market * Turnover – sales volume increased by x% on previous year * Profitability – profit increased by each unit by x% on previous year * ASP (average spending power) increased by x% or to achieve a new ASP of no less than €x * Product – same high standard * Customer satisfaction – net result must be the satisfaction of every customer * Catering policy – main objectives of F&B facilities and describe the methods of how this is achieved * Type of customer * Type of menu * Beverage provision necessary for operation * Food quality standards * Method of buying (contract, cash…) * Type and quality of service * Degree of comfort and décor * Hours of operation
Operational phase * Purchasing * Product testing (tasting) * Yield testing * Purchase specifications – concise description of quality, size, weight etc. * Method of buying * Clerical