Republic of the Philippines

Western Philippines University A STRONG PARTNER FOR SUSTAINABLE DEVELOPMENT

ACADEMIC AFFAIRS

COURSE SYLLABUS

HMPE 105 COST CONTROL

Vision
WPU: the leading knowledge center for sustainable development of West Philippines and beyond.
Mission
WPU commits to develop quality human resource and green technologies for a dynamic economy and sustainable development through relevant instruction, research and
extension services.

Goals of the College

1. To provide quality education in the fields of business and management that is responsive to regional, national and international development.
2. To pursue relevant research and extension activities through linkages with business organization, government and non-government agencies.

Objectives of the Program. (Except For GE Subjects)

1. To prepare students to undertake task, functions, duties and activities in the operation of hotels, restaurants, travel, government and non-government
agencies in accordance with the competency standards.
2. To produce skilled and manpower needs of tourism industry providers including government and non-government agencies in the local, national and
international environment.
3. To equip students with knowledge and skills who aimed to seek employment and assume entry level jobs in the areas of Food and Beverage, Front Office
and Housekeeping Operations.

Program Outcomes. (Depending on the CMO Of The Program)

1. Articulate and discuss the latest developments in the hospitality industry.

2. Work effectively and independently in multidisciplinary and multi-cultural teams
3. Act in recognition of professional, social and ethical responsibility.
4. Perform the basic functions of management such as planning, organizing, leading, and controlling (for improvement)
5. Apply the basic concepts that undertake each of the functional areas of business (marketing, finance, human resources management, information
technology, and strategic management) employ these concepts in various business situations
6. Select the proper decision-making tools to critically, analytically, and creatively solve problems and drive results
7. Work effectively with other stakeholders and manage conflict in the workplace
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8. Plan and implement business related activities

9. Demonstrate corporate citizenship and social responsibility
10. Exercise high personal moral and ethical standards
11. Demonstrate knowledge on the tourism industry, local tourism products and services
12. Manage and market a service business organization
13. Demonstrate administrative and managerial skills in a service-oriented business organization
14. Perform and monitor financial transactions and reports
15. Perform human capital development functions of a tourism-oriented organization
16. Utilize information technology applications for tourism and hospitality
17. Utilize various communication channels proficiently in dealing with guests and colleagues.
18. Observe and perform mitigation activities
19. Interpret and apply relevant laws related to tourism industry
20. Plan and implement a risk management program to provide a safe and secure workplace

Program Curriculum Map (if given in the CMO include in the syllabus, add columns if necessary)

Course Program Outcomes

Pre-
Clusters Code Title 1 2 3 4 5 6 7 8
requisite
HMPE 105 Cost Control None

A. Course Information
Course Code HMPE 105
Course Title Cost Control
Course Description This course is designed to develop student’s knowledge and understand the underlying principles of the cost control system used in food
and beverage establishments. It also equips students to learn how to make decisions like managing the cost of food, cost of beverages,
food pricing, labor cost and other expenses. It explains in detail the process of forecasting, budgeting, menu planning, purchasing, and
inventory controls.
Pre-requisite Course None
Co-requisite Course None
Term and Year Level 1st Semester, 3rd Year
Offering
Credit Unit/s 3-0-3
Contact Hours/Week 3

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B. Learning Outcomes
At the end of the semester, the students can:

1. Explain the concept of tourism product and tourism services;

2. Identify Unique Characteristics of Tourism, Hospitality, and Leisure Services;
3. Understanding the role of the service encounter in tourism, hospitality and leisure service;
4. Manage service failure through recovery;
5. Identify the elements of an effective service guarantee;
6. Understand the impact of technology on service quality; and
7. Demonstrate ability to provide leadership at work for the future development of the industry

C. Learning Plan

Intended Learning Teaching and Learning Instructional Assessment

Week Topics
Outcomes Activities Resources Tools/Tasks
At the end of the topic, the 1.Wpu vision, mission statement A. Face to face  University A. Face to face
students can:  Leveling of Expectations Manual  Individual
 Familiarize themselves 2. Expectations (instructor peer, course)  Group Discussion  Laptop Recitation
with the school’s vision course overview, course requirements and  LCD Projector
1
and mission statement setting of Housing Rules B. New Normal  Pictures, B. New Normal
 Link the course to the  Leveling of Expectations Powerpoint  Individual
attainment of the vision,  Group Discussion presentation Recitation
college goal, and objectives
2-3  Define the term Cost and I. Cost and Sale concept A. Face to face  Laptop A. Face to face
Sale  Interactive Discussion  LCD Projector  Summative Test
 Explain various types of 1.1 Definition of Cost  Individual Exercise  Pictures,  Oral questions
costs in the Hospitality 1.2 Controllable and Non-controllable  Powerpoint  Presentation
Industry 1.3 Unit and Total Cost B. New Normal presentation  Rubrics for
 Distinguish between 1.4 Historical and Planned Cost  Interactive Discussion  Internet Output
monetary and 1.5 Sales Concept  Web-research activity
nonmonetary sales 1.6 Monetary and Non-Monetary Costs  Group Exercise
concepts 1.7 Monitoring Cost and Sales
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 Perform various
calculations using cost
percent formulas
 Discuss factors that cause
industry-wide variations in
cost percent management
and service management.
 Define Control in Food
and Beverage Management
 Pinpoint Responsibility for
Control
 Define the 8 Control
Techniques
4-5
6  define food cost and
explain how managers
track and analyze food
cost;
 list and describe the
classification of beverages;
 discuss food storage
techniques and the FIFO
method of stock rotation;
and
 List the external and
internal threats to revenue
security.
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 Experiential Exercises B. New Normal
 Case Analysis with video  Summative Test
reflection  Oral questions
 Presentation
 Rubrics for
Output
II. The Control Process A. Face to face  Laptop A. Face to face
 Interactive Discussion  LCD Projector  Summative Test
2.1 The Control  Individual Exercise  Pictures,  Oral questions
2.2 Cost Control  Experiential Exercises  Powerpoint  Presentation
2.3 Sales Control presentation  Rubrics for
2.4 Responsibility for Control B. New Normal  Internet Output
2.5 Instituting Control  Interactive Discussion
2.6 Control Techniques  Web-research activity B. New Normal
2.7 Advantages and Disadvantages of budget  Summative Test
 Individual Exercise
2.8 Labor Cost Definition
 Case Analysis with video  Oral questions
2.9 Other Expenses
reflection  Presentation
 Rubrics for
Output
III. Calculating Food Cost A. Face to face  Laptop A. Face to face
 Interactive Discussion  LCD Projector  Summative Test
3.1 Food Cost  Group Exercise  Pictures,  Oral questions
3.2 Cost of Sales  Experiential Exercises  Powerpoint  Presentation
3.3 Calculate Basic Food Cost presentation  Rubrics for
3.4 Calculate Food Cost Percentage  Inte Output
3.5 Standardized Recipe B. New Normal 
3.6 Types of Standardized Recipes  Interactive Discussion B. New Normal

3.7 Standard Portion Cost  Web-research activity  Summative Test
3.8 Calculate Plate Cost 
 Group Exercise (Create  Oral questions
3.9 Calculate food costs for the buffet  rnet
full course Menu with  Presentation
costing)  Rubrics for
 Case Analysis with video Output
reflection
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 List and describe the 3
principal classifications of
beverages.
 Identify two broad
classifications of beer and
distinguish between them.
 Explain the purpose of the
distillation and
7 fermentation process.
 Distinguish between call
brands and pouring
brands.
 Perform various
calculations using cost
percent formulas
 Discuss factors that cause
industry-wide
 Explain how payroll cost,
health and employee
benefits make up labor cost
 Explain the methods used
to measure labor
productivity.
8  Describe the components
and factors to consider in
the development of a
master schedule.
 Describe the methods used
for managing payroll
records.
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IV. Managing The Cost of Beverages A. Face to face  Laptop A. Face to face
 Interactive Discussion  LCD Projector  Summative Test
4.2 Classification of Beverages  Group Exercise  Pictures,  Oral questions
4.3 Classification of Beer  Powerpoint  Presentation
4.4 Distillation and Fermentation Process B. New Normal presentation  Rubrics for
4.5 Call Brands and Pouring Brands  Interactive Discussion  Internet Output
4.6 Cost Percent Formula  Web-research activity
4.7 Computer System for Beverages Order  Group Exercise B. New Normal
 Experiential Exercises  Summative Test
 Case Analysis with video  Oral questions
reflection  Presentation
 Rubrics for
Output
V. Controlling Labor and Other Costs A. Face to face  LCD Projector A. Face to face
 Interactive Discussion  Pictures,  Summative Test
5.1 Composition Of Labor Cost  Group Exercise  Powerpoint  Oral questions
5.2 Methods Used To Measure Labor  Web-research activity presentation  Presentation
Productivity.  Internet  Rubrics for
5.3 Steps Involved In Controlling Labor Costs. B. New Normal Output
5.4 Development Of A Master Schedule.  Interactive Discussion
5.6 Managing Payroll Records.  Web-research activity B. New Normal
5.7 Optimizing Labor Productivity.  Summative Test
 Group Exercise
 Experiential Exercises  Oral questions
 Case Analysis with video  Presentation
reflection  Rubrics for
Output
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MIDTERM EXAMINATION
9

 Explain the process for VI. Controlling Food Costs in Receiving, A. Face to face  LCD Projector A. Face to face
managing vendor delivery Storing and Issuing  Interactive Discussion  Pictures,  Summative Test
schedules.  Group Exercise  Powerpoint  Oral questions
 Describe the proper 6.1 The Receiving Process  Interview presentation  Presentation
procedures for receiving 6.2 Storage of Inventory  Internet  Rubrics for
goods. 6.3 Issuing of Inventory B. New Normal Output
 Discuss food storage  Interactive Discussion
techniques and the FIFO  Web-research activity B. New Normal
10 method of stock rotation.  Group Exercise  Summative Test
 Identify and describe the  Experiential Exercises  Oral questions
proper methods of taking  Case Analysis with video  Presentation
inventory and the various reflection  Rubrics for
methods of inventory Output
pricing.
 Describe the issuing
process, including issuing
beverages.
 Describe the tools VII. Controlling Food Cost during A. Face to face  LCD Projector A. Face to face
managers use to estimate Production  Interactive Discussion  Pictures,  Summative Test
food-production levels.  Group Exercise  Powerpoint  Oral questions
 Explain how managers 7.1 Estimating Food-Production Levels  Web-research activity presentation  Presentation
monitor food quality. 7.2 Monitoring Food Production  Internet  Rubrics for
 Detail how managers 7.3 Monitoring Beverage Production B. New Normal Output
monitor the food-  Interactive Discussion
11
production process.  Web-research activity B. New Normal
 Detail how managers  Group Exercise  Summative Test
monitor the beverage-  Experiential Exercises  Oral questions
production process.  Case Analysis with video  Presentation
 Explain how managers reflection  Rubrics for
monitor beverage quality. Output

12-13  understand the role of VIII. Controlling Food Costs during A. Face to face  LCD Projector A. Face to face
customers in service Operation  Interactive Discussion  Pictures,  Summative Test
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delivery and co-creation of
service experience;
 differentiate and learn the
concept of self-service
technology and customer
participation in the
delivery of service; and
 identify the different
strategies involving
customers to increase
satisfaction,
 quality, value, and
productivity.
 Explain how payroll cost,
FICA, Medicare, and
employee benefits make up
labor costs.
 Explain the methods used
to measure labor
productivity.
 Outline the steps involved
in controlling labor costs.
114-15  Describe the components
and factors to consider in
the development of a
master schedule.
 Describe the methods used
for managing payroll
records.
 Explain how managers can
optimize labor
productivity.
16-17  Identify and explain the
three parts of a revenue
collection system.
 Explain the basic control
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 Group Exercise  Powerpoint  Oral questions
8.1 Service and Portion Control  Interview presentation  Presentation
8.2 Employee Service Training Internet  Rubrics for
8.3 Product Usage and Waste Reports B. New Normal Output
8.4 Controlling Food Costs in Sales  Interactive Discussion
8.5 Guest Payment  Web-research activity B. New Normal
 Group Exercise  Summative Test
 Experiential Exercises  Oral questions
 Case Analysis with video  Presentation
reflection  Rubrics for
Output
IX. Protecting Revenue A. Face to face  LCD Projector A. Face to face
 Interactive Discussion  Pictures,  Summative Test
9.1 Understanding the Cost of Labor  Group Exercise  Powerpoint  Oral questions
9.2 The Relationship between Labor Cost and  Web-research activity presentation  Presentation
Business Volume  Internet  Rubrics for
9.3 Measuring Labor Productivity B. New Normal Output
9.4 Labor Usage Forecasts  Interactive Discussion
9.5 Managing Payroll Records  Web-research activity B. New Normal
9.6 Optimizing Labor Productivity  Summative Test
 Group Exercise
 Experiential Exercises  Oral questions
 Case Analysis with video  Presentation
reflection  Rubrics for
Output
X. Protecting Revenue A. Face to face  LCD Projector A. Face to face
 Interactive Discussion  Pictures,  Summative Test
10.1 The Importance of Revenue Control  Group Exercise  Powerpoint  Oral questions
10.2 External Threats to Revenue Security
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standards to safeguard 10.3 Internal Threats to Revenue Security  Web-research activity presentation  Presentation
cash and credit card 10. 4 Enhancing Revenue Security  Internet  Rubrics for
information. 10.5 The Four-Step Revenue Security System B. New Normal Output
 Describe the four steps in 10.6 Cash Audits  Interactive Discussion
the revenue security 10.7 Managing Accounts Payable  Web-research activity B. New Normal
system. 10.8 Verifying Receipt of Goods and Services  Group Exercise  Summative Test
 List two important areas  Experiential Exercises  Oral questions
affected by accounts  Case Analysis with video  Presentation
payable. reflection  Rubrics for
 Describe the steps in Output
verifying the receipt of
goods and services.
FINAL EXAMINATION
18

D. References (printed/online resources must be within 10 years)

Food & Beverage Cost Control by Ojuco 2010

Food & Beverage Cost Control Fourth Edition 2012 Lea R. Dopson, David K. Hayes, Jack E. Miller
Food & Beverage Cost Control; Dopson, Lea 2008
Food & Beverage Control; Dopson, Lea, 2011
Analysing and Controlling Food service Cost: A Managerial and Technology; Kieser, James 2008
Understanding Foodservice Cost Control: An Operational Text for Food; Sanders, Edward 2008
Hospitality Basic Accounting Made Easy; Ballada, Susan 2011

E. Grading System

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WRITTEN WORKS 20%

PERFORMANCE TASKS 40%

MAJOR EXAMINATIONS 40%

-----------------------------------------------------
Total 100%

F. Course Requirements

1. Midterm/ Final Examination

2. Summative Test
3. Recitation
4. End Term Project (Output)
5. Attendance
G. Course Policies

ATTENDANCE: A student at ACC is expected to attend classes in order to progress satisfactorily toward completion of course objectives. In this intense, hands-on course,
attendance is mandatory for all classes. The reason for the absence does not matter. Even if you are ill or have a good reason for being absent, the information below applies. In
other words, your participation is very important! Failure to have the proper uniform and equipment will result in forfeiture of 50% of the lab grade for the day. Every lab that you
miss means 50 points are lost.
Arriving late will count against you. Leaving after the lecture means you will earn no credit for the day- if you are not in the kitchen you cannot participate. “Cutting out” before the
class is released from the kitchen by the instructor or kitchen manager will result in a loss of 50% of your earned grade for that day.

EXCESS ABSENCES: No matter how many classes you miss, you are always welcome to attend a class. Students accumulating more than more three (3) absences may jeopardize
their grade, fail, or be withdrawn from the course. If you are not in class, you cannot earn evaluation points, so this will have a tendency to pull down your total points earned for the

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course. Remember, a perfect daily grade is 50 points. Two absences are nearly the difference between an “A” and a “B” or “D” and “F”. You may also miss opportunities to complete
skill competency projects.

TARDINESS: Tardiness is inconsiderate and affects all students. Be professional and on time. Excessive tardiness may be reflected in your grade.
MAKE-UP WORK: In the event of missing a quiz you are free to make it up WITHIN ONE WEEK of the original dates. Please come to my office during office hours. The daily lab
grade, mid-term, and final exams may not be made up after the class has been held or the exam is given. Any arrangements for special scheduling of an exam must be made at least
ten days prior to the scheduled exam date unless you have a medical excuse from a doctor.
HANDOUTS, NOTES: If you miss a class it is your responsibility to get the class notes from your fellow classmates. Handouts from previous classes are not usually brought to the
next class. You can pick up a handout during chef’s hours if available.

H. Consultation Hours

You are encouraged to inquire about your course grade to date at any time. No giving of extra credit work to individual students because it is inherently unfair to those
students who consistently work hard to achieve a high grade every day. Incomplete is not normally given unless you have a situation such as a serious, long-term medical
problem that prevents you from attending class.

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ACADEMIC AFFAIRS

Prepared by: ROY B. CABARLES LANIE LYN C. VILLUDRES MARK JOSEPH CASTILLO
Instructor I Instructor I Instructor I
Date Signed: ________ Date Signed: ________ Date Signed: ________

CHARMAE E. SANTIAGO
Instructor I
Date Signed: ________

Recommending Approval: JOSEPH C. LLANTO Approved: DR. SOL DE VILLA RAMA

Instructor I Dean, College of Business and Management
Date Signed: __________ Date Signed: __________

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