Montgomery College 2015-2016 Catalog 
    
    Feb 23, 2024  
Montgomery College 2015-2016 Catalog [ARCHIVED CATALOG]

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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. Formerly FM 208.

3 semester hours

Course Outcomes:
Upon course completion, 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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