Professional Documents
Culture Documents
10 - Chapter 3 PDF
10 - Chapter 3 PDF
catering staff to provide them with fully or partly subsidised meals. Health facilities
generally include regular medical check-up, treatment for ailments or injuries,
preventive medical care, health education and health insurance. Money is an important
motivator of peoples behaviour as far as it can help to satisfy basic physiological needs.
After that it is the non-financial incentives that take care of psychological and social
needs. The employee welfare measures include (a) work environment facilities related
to the maintenance of temperature, humidity, clean air, noise level and safety, (b)
hygiene and sanitation such as toilets, change rooms, rest rooms, waste disposal,
drainage protective clothing, and footware (c) welfare amenities such as canteen
services, safe drinking water, health facilities and medical checks, (d) housing facilities
such as HRA free accommodation and loans for housing (e) recreation as sports, games,
reading room, library and films and (f) training such as job development, individual
development, language training communications, craft training and lectures etc. The
provision of canteen facilities thus satisfies the physiological needs of the worker and
thus running a canteen in an industrial unit is a labour welfare facility.
3-1-3 Composition of Industrial Canteens
What is an industrial canteen composed of? An, industrial canteen exists in its
utilitarian functioning, which is plainly to feed the employees in an industrial unit. Its
functioning is a service-oriented facility. The core activity in the industrial canteen is
the cooking of the items of food in the kitchen and serving them fresh and not to the
consumers in the dining hall or its service area. The preparation of food production, the
actual food production and the food service to the consumers are the central activities to
be performed in an industrial canteen. In addition to these core activities, what goes
before the pre-production and production stages and what follows after the food is
served are also part and parcel of the schedule of the functioning of an industrial
canteen. What an industrial canteen is composed of is the continuous and complex
network of activities during the pre-production, production and post production phases
of preparing food and serving to the consumers in order to enhance their efficiency
through the provision of wholesome meals and by creating a comfortable workenvironment. The orderly sequence of these activities needs to be maintained and each
of the activities needs to be executed most efficiently and a delicate balance between
competent work culture and consumer satisfaction needs to be maintained in the
functioning of an industrial canteen. The composition of an industrial canteen lies on
the co-ordineted joint efforts of a group of workers involved in the canteen
management from the person at the top who is supposed to manage and supervise the
functioning of the industrial canteen to the person who is supposed to be a helper in the
dishwashing operations. The hierarchy of functions, roles and activities needs to be
cautiously put to the work on hand from day one to the next and from the next to the
next to that and so on and on throughout the year. It is a constantly moving cycle that
has no stops and keeping the cycle which is made of many many inner cycles, is what is
involved in the composition of the industrial canteen. It is a joint task of all the
concerned and any slip or error at any level is bound to have, its negative results on the
entire job, involved in the functioning of the industrial canteen. There are no material
components but a consistent chain of physical actions that need
physical labour, mental alertness and psychological strength to carry on the activities in
the industrial canteen. The administration, the management and the execution of these
core and related activities constitutes the composition of the industrial canteen. What an
industrial canteen composed of is the conscious combination of the head, the hand and
the heart domains to plan, to work out and to feel the various jobs involved in feeding
the people. In India, this task has been carried out in ceremonies and festivals from the
times immemorial and the one who cooks food does it as if he is worshipping God-as if
doing the pooja (worship) of Annadevta (the god that is food) and the one who eats the
food gives heart-felt compliments with satisfaction, in the words like Annadata sukhi
bhava (let the giver of food be perennially happy). Their sincere commitment to the
duty on hand in the production and service of food is at the heart of the matter in the
functioning of an industrial canteen.
3-2-1 Administrative Setup: Canteen committee
The administrative set-up of the industrial canteens is three-tier in pattern
because the higher decision-making body is generally the canteen committee, and the
middle level administration is carried out by the canteen manager and the lower level
administration which is operative management is to be executed by the canteen
personnel. The provision of the canteen committee is made in the rules and regulations
for the industrial canteens. It is suggested that the canteen committee is to be
constituted on the tripartite basis. The representatives of the management, the
representatives of the employees of the industrial unit and the members of the canteen
staff are required to form the canteen committee. The canteen manager or the contractor
is required to work on the committee. The members represent the different cadres of
employees such as clerical staff, workers and others, if it is so required. The
the canteen and the world of experience outside the canteen. His is a very delicate task
of maintaining balance between management and
workers, decision making and implementation and the worlds inside and outside the
industrial canteen. He is a single individual who has to work in multiple responsible
positions to make catering a comfortable and satisfying experience to those who gather
at the canteen to get refreshed physically and mentally.
3-2-3 Administrative Set-up : Canteen Personnel
The canteen personnel or the canteen staff works at the bottom of the pyramidlike structure of the administrative set-up of an industrial canteen. These are called line
management or lower management workers. The different cadres make the canteen
personnel. Apart from the canteen manager, most of the other employees as the staff of
the canteen are included in the category of the canteen personnel. In the kitchen there
are cooks, assistant cooks, a maker of tea-coffee, dishwashing workers, the cleaning
workers, those are required to cut, slice, peel, and clean the materials of the food items
to be used for production of the items. In the service area there are the steward, the
captain, the waiters, the utility workers, the helpers and the cleaners. There are the
cashier, clerk, the accountant and the servants in the reception section. The maid
servants have to perform certain specific duties. The catering, the purchasing, the
service, the general administration, the financial management and the personnel
management are the major heads of activities that are involved in the running of an
industrial canteen. The staff that is employed to carry out these various activities forms
the category of the canteen personnel. This is the group of those individuals who
actually perform the different operations and complete the different procedures and
processes necessary in the running of an industrial canteen. This is the actual workforce of the canteen activities to be performed in a routine schedule day in and day out
almost without interruption on all the working days of the year, which in majority of
cases, happen to be all the 365 days of the year. The management is of administrators
and the middle management of managers and supervisors and the line management is
that of the actual performers of the tasks in the running of an industrial canteen.
The canteen personnel are required to work together with a sense of
commitment and a high degree of efficiency to maintain the quality of food at the
industrial canteen establishment. It is the co-ordination of the different activities and
the simultaneous operative functions which enables the canteen establishment to bring
out a satisfactory feeding experience for the employees of the industrial unit. The
register and the Overtime Allowance register are related to the canteen staff. The
presence and absence in the daily attendance register and leave record register mark the
employees on duty or otherwise as the case may be.
The record of menu sheets is essential for the preparation of the cyclic menu for
a week or a month. Menu planning, menu preparation and menu scheduling will
enhance on account of these records and registers if maintained with accuracy and
efficiency in the establishment like the industrial canteen.
Like the stock register and registers related to the employees, the registers and
minute-book concerned with the meetings of the canteen committee are essential in the
administrative set-up of the industrial canteens. The canteen committee being the
responsible decision-making body makes decisions about the working, the daily
business and the general policy and these decisions are recorded in the minute book
which is an important document to run the canteen as per the resolutions passed in the
committee meetings.
The maintenance of the records is vital in the running of the industrial canteen.
The administrative aspects are duly recorded due to the up to date keeping of these
records and registers. The management of the canteen personnel is effectively made on
account of the different registers maintained to record the service profile of the
employees in the canteen. The registers and records keep the account of what should
happen and what actually happens in the administration, financial and personnel
management and the organisational working of the industrial canteens and therefore
those are of vital importance in the industrial canteen management.
3-3-2 Purchase, Cost and Sale Register
The financial transactions of an industrial canteen are mainly the purchase of
materials for the production of food and the sale of the items of food. What is
significant is the determination of the cost of food items and the cost pricing of the
items.
The purchase register may be a single register or a set of separate registers for
the perishable and non-perishable items or for the bulk purchases and the daily
purchases. There is the possibility of category-wise or item-wise keeping of the records
of purchases in the purchase register. The item-wise registers of purchases can be
useful if the details of the items, their quality, quantity, weight or measurement and
price are recorded in the relevant sections under different headings. The food and
beverage section may be kept separate from the sections of furniture, equipment and
utensil for cooking and for serving. The purchases of perishable items such as milk,
eggs, vegetables and fruits may be recorded with specific details. Purchases of the
materials determine the volume of expenditure. The purchase register gives information
about the materials and the other essentials in running the industrial canteen and the
planning, the preparation and the production of the items of food is decided on the basis
of what the store contains. The market, the store and the kitchen are the locational
points which are necessary in making an eatable item out of the provisions purchased
from the market and stored in the store of the industrial canteen.
The sale register keeps the record of what is sold, in what quantity and for what
price. In some cases, the cash transactions do not take place on the counter. In place of
the cash in return of the items sold, the coupons are used. The issue of coupons and its
utilization pattern is pre-determined as per the procedure fixed by the authorities of the
canteen. It becomes obligatory to keep a record of the coupons collected and to tally it
with the sales of the items served in the canteen. Whatever is used for the sale
transactions, the cash amount or the coupon collection, the sales determine the receipts
in the canteen. The expenditure from the purchase register and the receipt from the sale
register are the two sides that are necessary to present the financial position of the
transactions in the industrial canteen.
The purchase register and the sale register both together enable the canteen
management to determine the price of the item. The cost register and the cost pricing
procedure are to be essentially maintained in order to find out the inputs required in the
production of the food items and the determination of the level of the price of the item
concerned. The cost of materials, the labour charges, the establishment expenses and
the overhead charges need to be calculated to determine the price and on account of this
price of an item like potato-wada may vary from canteen to canteen. The range of price
may be Rs.5 to Rs.10 for such an item as the bare price of the product, but the way it is
served, where and when served and what other comforts are offered with it may
determine the actual price in the range of Rs.10 to Rs.25 depending on the cushion, the
furniture, the dishes and the environment in which the item is served. It is observed
these days that the price of the ambience today is much more that the actual price of the
item. It is for this reason that the industrial canteen management tries to maintain the
price level by keeping the ambience to the minimum and the quality and
wholesomeness of the food items as the matter of significance. It is for this reason that
the subsidy is offered on the prices of the items, or discounts given, or free meals or
free coupons or subsidized item are given by the industrial units that ultimately control
the industrial canteen finances.
related matters remain almost the same in both the categories of the industrial canteens
and the departmental industrial canteen.
Annual accounts comprising of Income and Expenditure, Trading and Profit and
Loss Account, Balance Sheet etc. must be prepared immediately on the close of the
year. After internal audit they should be submitted to the Integrated Financial Adviser
of the Department/ Office within three months of the close of the financial year. It will
be the responsibility of the Manager to complete and submit all accounts progressively
prepared as on the last day of every month, within seven working days of the following
month, after internal audit, to the Honorary Secretary for putting up to the Managing
Committee.
The following books of accounts are to be maintained by the Departmental and
other Industrial Canteens :
1. Cash Book 2. Ledger 3. Stock Register (for expendable items, coupon books,
crockery, empty containers etc.) 4. Dead Stock Register 5. Preparation
Register (to show the details of eatables produced) 6. Sales Register (Work
Sheet) 7. Coupon Sales Register 8. Salary Register 9. Attendance Register
10.Bill Register (for sale on credit) 11. Kitchen Register (if a number of
canteens is grouped together for Kitchen functions) 12. Journal (if number
of daily transactions of credit sales and purchase exceed five) 13.Annual
Accounts
The responsibility for proper maintenance of account books, submission of monthly
and annual accounts rests with the Manager of the Canteen.
The audit of accounts will be carried out by the internal Audit and after that it
will be carried out by the Statutory Audit Squad appointed for the same specific
function.The periods for retention of the records of the canteens are to be prescribed in
consultation with the competent authorities for a period form One year to Ten years
depending on the nature of the records and register. The annual rates of depreciation
will not be allowed to exceed the under mentioned limits for Furniture 10 percent,
Equipment -20 percent and Crockery of 33 percent.
After applying reasonable rate of depreciation within prescribed limits the
unserviceable non- expendable equipment furniture, crockery etc. will be categorized as
Beyond Economical Repairs (BER), these articles will be disposed of through local
auction. The money received will be credited to the canteen funds. Book balances will
be adjusted accordingly. Each member of the Managing committee shall assume full
responsibility for efficient running of the canteen and to endeavour and strive for
avoidance of losses as far as possible, as per the duties allocated to him by the
committee. The net value of general working losses/ liabilities as reflected in the annual
accounts will be placed before the Managing Committee, which will go into the reasons
for losses and decide the remedial measures to arrest the losses for the future.
3- 4-2
measuring in the financial terms the past, present, and future operations of a business. It
helps to assess the financial status of on organization at any particular point in time.
The term management accounting covers more than just the preparation of financial
statements or accounting reports. It is concerned with the interpretation of reports and
their presentation in a form that will enable canteen management to make profitable
decisions about utilization of resources.
Though based on knowledge of basic accounting techniques, it is chiefly a
matter of nature of attitude and approach towards the complex business problems. It
includes the preparation of cost statements and cost estimates. The direct and indirect
costs involved in the process of production need to be identified. This prepares the
ground for standard costing. Standard costing includes comparison of actual with
standards and determines variations. The importance of standard costing needs to be
properly understood in respect of the standard costing for dishes, meals, and other
eatables and beverages. The cost accountancy and standard costing are very useful to
prepare the cost estimates. These become part of the cost budgeting. Planning and
control of sales determines the extent of the use of materials. The materials estimates or
the materials budgeting help in the appropriate utilization of the materials. There is the
significant contribution of budgets in the management accounting. For this purpose the
fixed and flexible budgets need to be prepared. Similarly capital, and operating budgets
are used as standards for measuring actual performance. As the Daily, Weekly,
Monthly and Annual account are to be maintained to record the financial status, it is
necessary to plan and prepare in order to make the decision making process easier and
to prepare daily, weekly, monthly, and annual budgets in the financial organization like
the industrial canteen.
Catering is essentially a service industry. Some of its special features
make it different from other industries and complex in terms of financial viability.
There is a wide variety in the types of products and services. There is a large variety of
costs incurred. The proportion of fixed costs is very large. A variety of prices needs to
be determined for the same items depending on the nature of services offered. Catering
establishments are always affected by the mood and the goodwill of the consumer and
the seasonal demand. All these diverse features make financial management of catering
and food services rather tricky, difficult job. Therefore, decisions are required to be
made at
every stage and for the decisions to be made effectively, budgeting men, manner,
materials and processes is required.
Estimate
Actual
s
Variable costs
5000
50%
3000
30%
Fixed costs
4000
40%
6000
60%
Net Profit
1000
10%
1000
10%
Total
10,000
100%
10,000
100%
This daily budget is in the simplest format. It can be detailed out including the
different products and services. The extension and addition to the same will possibly
generate by putting together the daily budgets, the weekly and monthly, budgets. The
seasonal budgets may to some extent correspond with the quarterly budgets such as the
summer budgets of the months of April, May and June, the rainy season budget of July,
August, September, The autumn season budget of October to December and the
Winter budget from January to March. This will finally lead to the preparation of the
annual budgets. The budgets exercise check and control mechanism on the financial
transactions of the industrial canteens. They provide a blue print for the What and
How of the operations to be performed with the cost estimates maintained from a
single day to even the span of the entire year in catering services.
3-4-3 Income and Expenditure Ratios.
Cost pricing in canteen Management is a process by which managers
attempt to direct, regulate and restrain the actions of the canteen personnel in order to
achieve goals. This is essential in the area of food and other costs because loss is
possible at every stage in a catering operation. The food costs in any catering
establishment, whatever its size, vary between 40 per cent of total sales. These costs
being variable need to be controlled because on them will depend the amount of profit
that the establishment makes. In the sequence of the production cycle and service, the
losses are possible because of lack of supervision at the point of receiving supplies,
insufficient menu planning, lack of care in the Kitchen production and lack of training
in the service of prepared food.
The exact cost of a dish should preferably be known before it can be
served to the consumer at a profitable price. It is important to cost dishes and meals
accurately to ensure that they are cost-effective and cover all costs incurred in their
preparation and service. It is the usual practice in catering to determine the total cost of
materials used in producing a dish of a standard quality and then adding to it a certain
percentage to cover labour and overhead costs to calculate the selling price. The
method of standard dish costing is useful in setting the targets for price and usage of the
materials, thus helping to detect differences in the process of food production and
service- Dish costing needs to be checked and altered periodically when food prices
change.
Date 12-7-2002
Ingredients
Whole
flour (atta)
Quantity
Wheat 75 gm
Price RS/Kg
Cost (Rs.)
6.00
0.449
Soya flour
25 gm
8.00
0.200
Rice flour
05 gm
8.00
0.040
Salt
02 gm
2.50
0.050
Fat
10 gm
40.00
0.480
1.219
(4
Selling
Gross
66%
Sample costing
Sheet for
Chapati
Costing sheets for each dish on the menu may be prepared to calculate the
meal or menu costing. Since catering is a service industry, labour, staff costs form the
largest expense next to food. Labour costs include salaries of staff, the value of all
allowances, facilities and benefits to them such as meals, medical facilities, housing,
insurance, bonus, pension, and uniforms. Overheads include all other costs like rent,
depreciation, fuel, cleaning materials, linen, security, administrative and costing cost.
From costing we have to move on to the process of determining what to charge for food
items which is termed pricing in commercial catering. The pricing takes the profit
making goal but in the industrial canteens it has to take the cost effective goal. The
method of pricing used often is the cost plus method. The rate of return on the capital
method is also used for the determination of pricing of items. In general 150 per cent of
food cost is added to determine the pricing. It is evident that irrespective of the size and
nature of the food service establishment, price fixation must aim at covering all costs
involved in the preparation and service of food. The determination of prices varies with
the fixed cost and overhead expenses of every establishment.
A full part subsidy is provided to many factory or office canteens,
Generally, a supervisor runs a canteen who is accountable to the personnel manager or
to the works manager. Normally, the canteen provides main meals, snacks and tea.
Although employees generally like plain well cooked and attractively served food, the
canteen supervisor tries to introduce a weekly cycle for the sake of convenience and to
provide variety. It is however difficult to offer a choice of dishes everyday. The canteen
supervisor is responsible for controlling costs and therefore he collects cost in a manner
that facilities cost control.
(a) Provisions like - Meat, eggs, fish, vegetables, fruits, flour, rice, milk
vegetable oil, tea, coffee, sugar, soft drinks, etc.
(b) Wages and salaries of Labour Supervisor, cooks, waiter, kitchen
assistants, porters.
(c) Services as Gas, power, electricity, steam, water, light.
(d) Consumable Stores such as Table linen, cutlery, glassware, crockery,
cleaning materials, brushes, dustbins, etc.
(e) Miscellaneous Overheads like - Rent and rates, depreciation insurance
premium, etc. The sale of meals and subsidy is the source of revenue for the
canteen. Usually coupons of different colours are issued to workers, according
to the type of meal provided.
The receipts from running a canteen include company subsidy and sale
from provisions. A proper budget should be prepared starting from the volume of the
services to be rendered. Since the production of the canteen is mostly perishable, care
should be taken to avoid excess waste or supply as much as possible.
CANTEEN COST STATEMENT
NO. OF MAIN MEALS SERVED
NO. OF SNACKS SERVED
NO. OF TEA SERVED
PARTICULARS
ACTUAL
FOR
MONTH
A)
Wages
salaries
Supervision
Cooks
and
BUDGET
THE CUMMULATIVE
Canteen Manager
Kitchen Assistant
SUB TOTAL
PARTICULARS
ACTUAL
FOR
MONTH
B) Provision
Meat
Fish
Eggs
Vegetables
Rice
Butter
Vegetable oil
Bread and cakes
Fruits
Biscuits
Milk
Tea and Coffee
Sugar
Soft Drinks
Grocery
SUB TOTAL
C) Consumable
Table line
Cutlery
Glassware
Crockery
Cleaning material
Dustbins
D) Services
BUDGET
MONTH
THE CUMMULATIVE
Gas
Power
Electricity
Water
E)
Miscellaneous
O/H
Rent and rates
Depreciation
Insurance
Maintenance
SUB TOTAL
F) Total cost
G) Deduct income
from sales
Subsidy by company
H) Surplus / Deficit
Mostly the canteens are subsidized i.e all costs are not borne by the
workers. For this reason from the total cost, subsidy and sale of coupon is deducted to
arrive at the profit or loss of the canteen. It is difficult to give format of the Canteen
cost sheet which will hold good in all circumstances. The required format should be
developed based on the specimen format given above.
Some times it is required to calculate the increment in subsidy per head
to be provided by the company this month over that in the same month last year. For
this purpose, monthly statement of canteen cost may be prepared in the following forms:
MONTHLY STATEMENT OF CANTEEN COST
Particulars
This Month
This
last year
Materials consumed
Labour and Supervision Overheads
Total Rs.
Less : sales by Coupon
Subsidy for the period
(a)
month
(b)
(a+ b)
Cost accounting with the objects of fixing prices for main meal, snacks,
tea etc. is difficult to organize because it requires equating one type of food with
another so that a common denominator can be obtained to determine the average cost
per meal. However, if such a common denominator cannot be ascertained, costs may be
expressed in terms of per employee to facilitate control. Though, it is difficult to
calculate the cost per meal the canteen supervisor with his experience can estimate the
cost involved for each type of meal provided. The canteen supervisor should have the
knowledge and judgment about the number of meals that can be served with various
combinations of meat, fish and vegetables and how many cups of tea can be provided
with certain quantity
of tea leaves and certain litres of milk. Thus the entire decision making is mostly left
upto the canteen supervisor who mostly handles situation single handedly.
It is necessary for the canteen supervisor to estimate correctly the
number of meals required each day. Wastage must be avoided to control the costs. The
personnel manager and the canteen supervisor should examine the waste food bins from
time to time. This is to ensure that food is not wasted.
Moving average charts for the main heading of expenses and income
received from various type of meals helps to keep a watch on trends. A moving average
charts can be prepared as below.
THREE MONTHLY MOVING AVERAGE CHARTS FOR
CONSUMPTION OF VEGETABLE OIL
Month
Date
January
150
February
135
425
141.67
March
140
413
137.67
April
138
420
140.00
May
142
420
140.00
June
140
423
141.00
July
141
418
139.33
August
137
416
138.67
September
138
420
140.00
October
145
426
142.00
November
143
427
142.33
December
139
Note : The first figure against February in the 3rd column is the total of data for January,
February and March. The three months moving total for March is obtained by
discarding data for January and adding data for April. Each time while calculating a
moving total, the data is discarded for the 1st of the previous 3 months and data for the
month which is next to the last of the previous 3 months.
The moving total and the moving average are placed at the center of the time span
from which they are computed. The total data of January, February and March is placed
against February.
EXAMPLE
The industrial canteen in an industrial unit is run for the benefits of its workmen and
provides necessary subsidy to the canteen.
During the month of August 2000 the following purchases were made.
Commodity
Quantity Rs.
1. Tea
160
2. Sugar
50
30
3.Milk
60
25
4.Atta
210
20
5.Flour
20
30
6.Vegetable Ghee
110
7. Besan
12
40
8. Dal
30
38
9. Potato
90
20
20
15
11.Spices
150
The other expenses for the month were : Rickshaw fare Rs. 200, Salary to cook
(1) Rs. 2500 per month, Wages to waiters,
(2) Rs. 1500 per month each, Supervisors Salary Rs. 3000 per month.
Fuel, Gas, Coal etc. Rs. 4000, Miscellaneous expenses-crockery and glassware
Rs. 1000. Depreciation of Utensils and Furniture Rs. 500, Sale of coupons @
Re. 0.15 per coupon.
Prepare Trading and Profit and Loss Account of the Canteen for the month of
August 2000 and find out the amount of subsidy paid by the company.
Tea
Sugar
Atta
Opening Balance
2 kg
10kg
30kg
Closing Balance
1kg
5kg
20kg
Solution
Rs.
5290
Subsidiary given by
15290
company
Establishment Expenses
5500
(Salary, wages )
Overheads
1500
Staff Overheads
3000
Total
15290
15290
TRADING AND PROFIT AND LOSS A/C FOR THE MONTH OF AUGUST
2000
Rs.
To Opening Stock
Rs.
By Sales 7,800 @ Rs.2.15
Tea 2 kg x 160per kg
320
Closing Stock
Sugar 10 kg x 30 per kg
300
Atta 30 kg x 20 per kg
600
To Purchases :
Tea
Sugar
4 x 160
50 x 30
Atta 20 x 24 = 480
640
1500
16770
790
Milk
60 x 20
1200
Atta
210 x 20
4200
Flour
20 x 30
600
Vegetable 3 x 20
60
Besan
840
Dal
21 x 40
30 x 38
1140
Potato 90 x 16
1440
Green Veg. 17 x 20
340
Spices
480
2 x240
4000
Rickshaw fare
200
17560
17560
supervisory authority to the canteen manager or the canteen contractor or the proprietor
as the case may be. The canteen manager visits the spot concerned either in the store or
in the kitchen or the service area as often as it is convenient for him, considering the
nature and the size of the catering establishment under his charge. The supervision of
service is entrusted by the managers to the steward or the captain and then to the
waiters. The supervision over the maid servants, cleaners and waiters is carried out by
the steward or the canteen manager depending on the size of the industrial canteen. The
store keeper is under the charge of the canteen manager and the store keeper
concerned will supervise the functioning of the helpers, the cleaners and the maid
servants, if such a need arises. The canteen manager has to supervise the operations
carried out by the cooks.
The supervision task is closely related with the monitoring of the
operations in the functioning of the industrial canteens. A periodic monthly or quarterly
stock taking is necessary to monitor the store of the industrial canteens. To ensure
proper execution of the processes in food production and catering operations it is
essential to monitor the operations in the field. This monitoring process initiates the
necessary corrective measures at appropriate time and at appropriate level. Monitoring
helps to keep a watch on achievement of targets and appraise the execution of the plans
set in the light of actual experience. Field visits, meetings, and mutual discussions are
the methods used for monitoring and those who have the supervisory authority will
carry out the task of monitoring in the managerial procedures of the canteen
management.
Controlling is the process that measures current performance and guides
them towards some predetermined objectives. The controlling is essential for the
effective implementation of plan. Controlling is linked with planning. It is the process
of comparison of actual with the standard set. Controlling has to maintain a balance
between activities and operations and the set of goals set for the various operations of
the canteen management. Controlling is a means to plan policies, programmes, and
schedules of planning. Planning should precede controlling. Planning without control
is meaningless and controlling without planning is blind. Thus good planning can bring
concrete results through controlling.
The significance of supervision, monitoring, and controlling in the catering
operations needs to be emphasized as these management procedures help executing the
catering operations.
communicating is central to unifying all the different activities which interplay in the
achievement of goals. Communication is a two way process and is completed when
there is the same response from the receiver of the information which the sender desires
to communicate. The types of communication on the basis of expression are verbal,
non- verbal, written, formal and informal communication. Oral directions, instructions
and commands, written letters, memos, notices, body gestures, facial expressions and
even silence are used to communicate messages from one end to another. The types of
communication on the basis of direction are upward communication, downword
communication and horizontal communication. The barriers of communication are
uncertainty, fear complex, cultural background, education and certain other causes and
these need to be removed and break down in communication needs to be avoided.
The establishment of an effective communication system is essential for every
organization.
The Reporting system is aimed at providing necessary feed back about
the status of activities and operations to the supervisory authorities. Such feed back
enables the authorities to keep a watch over the execution of plans and ensures
necessary
remedial measures to be taken to achieve the targets allotted. The lower level staff will
report orally to the middle level management. The waiters will report to the steward or
the head waiter. The utility staff will report to the head amongst them. The manager
will seek reports from the store, the kitchen and the service area. The upward reporting
will enable the manager to instruct as required. The manager in his turn will have to
report to the upper level management. The submission of written reports to the canteen
committee or management will have to be carried out in the periodic sequence. The
submission of accounts is reporting on the financial front and is to be carried out as
stipulated in the policy framework of the catering establishment. Reporting is the task
crucial in management but equally crucial is the fact of who reports to whom.
The
managerial
procedures
involve
Supervision,
Monitoring,
SUPERVISION
Management
MONITORING
CO- ORDINATION
COMMUNICATING
REPORTING
MANGEMENT
PROCEDURES
IN
AN
INDUSTRIAL
CANTEEN
Management
Manager
Manager
PYRAMID
Personnel
ORGANISATION
Accounts
SERVICE
Service
PRODUCTION
Kitchen
MATERIALS
Store