Principles of Food, Beverage, and Labor Cost Controls, Ninth Edition

In Chapter 2, Control was defined as “a process used by managers to direct, regulate, and restrain the actions of people so that the established goals of an enterprise may be achieved.” Revenue control is clearly an important goal of sales control, but it is not the only one.

   Optimize number of sales Maximize profit Control revenue .

  Consider how customers select restaurants. . a restaurant must meet a sufficient number of customer needs to appeal to a large enough market. To be successful.

        Location Menu item differentiation Price acceptability Décor Portion sizes Product quality Service standards Menu diversity .

the fewer the customers a restaurant can expect to attract from that center. Having a good location is usually necessary for volume business. .   Other things being equal. The greater the distance from a population center. customers will choose the most conveniently located restaurant.

   Homogenous products or services are so similar to one another that customers do not have a preference and will purchase whichever costs less. Differentiated goods and services are sufficiently different that customers develop preferences for them. . Unique menu items created for increasing sales volume are called signature items.

. the one with the lowest prices will have the greatest sales volume. a relationship exists between sales price and sales volume. If menu items are price sensitive.  If restaurants are alike in every way except menu prices.

Evaluate the decors of local restaurants. .   Décor differentiates one restaurant from another. Décor that appeals to a large segment of the targeted market should be selected.

   Portion sizes must be appropriate to a restaurant’s clientele. Large portions do not always attract the greatest number of customers. Various customer segments demand food products of various levels of quality. .

Managers must be able to adjust some aspects of service in order to increase customer satisfaction.  Customers select restaurants offering a type and level of service that they find appropriate to the occasion. .

The number and range of menu items are governed by cost considerations. and the culinary abilities of the kitchen staff. .  Most restaurants find it necessary to have a broad range of menu items. available equipment.

Restaurants with differentiated products have more flexibility to change menu prices than those with homogenous products. .   Cost is usually the most significant factor in establishing sales prices. The proper sales price for an item is that which will produce an acceptable number of sales.

Adding contribution margins to portion costs. 2. Calculating prices from costs and cost percents. 3. Matching competitors prices.1. .

◦ ◦ ◦ ◦ ◦ Layout and Design Variety of Foods and Prices Item Location and Arrangement Descriptive Language Kitchen Personnel and Equipment . The five most important elements of menu preparation are.  The Menu is the primary sales tool.

.  Many managers hold daily meetings with servers just before opening time to review the menu. Training servers to suggest various menu items.

 Documenting food sales  Using numbered checks  Checking and verifying food sales  Recording revenue .

      Help servers remember orders Give itemized bills to guests Maintain records for sales history Prove accuracy of cashiers’ work Verify the accuracy of prices charged Records for tax purposes .

    Padded Unpadded Signature book Concerns on using hand-written guest checks ◦ Legibility ◦ Accuracy .

2009 .  Dupes Restaurant sales control sheet © John Wiley & Sons. Inc.

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