HMGT 208 - Food and Beverage Cost Controls

(R only)

Emphasis on additional food and beverage service dealing with problem areas stressing personnel aspects. On-the-job personnel placement, control, supervision, and training. Analysis of cost control elements and budgeting implications. PREREQUISITE(S): HMGT 107 or consent of department. Two hours lecture, two hours laboratory each week.

3 semester hours

Course Outcomes:
Upon completion of this course, a student will be able to:

Define key terms and concepts relating to food, beverage, and labor cost controls.
Express expenses and profit as a percentage of revenue.
Compute the cost of food and beverages sold and related food and beverage cost percentages.
Identify methods to reduce the cost of goods sold percentage.
Read and understand a profit and loss statement.
Analyze sales and expenses using the profit and loss statement.
Prepare a cost/volume/profit analysis.
Identify and apply techniques and procedures of the control process to the primary cost areas of food, beverage, and labor.
Choose and plan the implementation of control techniques based upon the needs of the foodservice operation.

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