HRT 284 A: FOOD BEVERAGE COST CONTROLS
Fall 2005
MWF 11-1150
Sibley 409
Office Hours: by appt.
Telephone 4208
E-mail: Robert.rolfs@plattsburgh.edu
Mr. Robert J. Rolfs
Sibley 403F
Course Objectives: Objectives, which are common to all sections of the course and all instructors of the
course.
Upon completion of the course, the student will be able to:
1. Identify the major types of cost.
2. Prepare some of the types of budgets.
3. Identify food and beverage purchasing and inventory controls.
4. Utilize the menu item costing methods.
5. Determine the components of labor cost control.
6. Analyze operating equipment and controllable expenses.
7. Evaluate long-term asset management.
8. Be able to conduct a physical inventory for both food and beverage products and calculate cost of goods
sold.
9. Be able to perform retail accountability for a beverage operation
Text:
Ninemeier, Jack D., Planning and Control for Food and Beverage Operations, 6th edition, 1998, By The
Educational Institute of the American Hotel & Motel Association., East Lansing, Michigan.
Final Grade Policy:
1. Quizzes
2. Exams (3)
3. Class participation
30%_____
60%_____
10%_____
Course Perspectives -There exist “perspectives” that form the context for business activities and study. Knowledge relating to such perspectives receives, to a greater or lesser
extent, emphasis in all business and economics courses. To the extent specified on the matrix below, faculty in the department teaching this course cover
these perspectives through examples, case studies, assignments or reading material. Similarly, a particular course may provide, in one way or another,
opportunities for students to enhance their performance or understanding with respect to specified skills. For this particular course, the emphasis given to
enhancing knowledge of selected perspectives and developing particular skills, ranging from none to high is as follows:
Skills Enhancement
Written Communication
Oral Communication
Mathematical Analysis
Statistical Analysis
Computer Literacy
Team Building
Research Methods
Analytical & Integrative Processes
N
o
n
e
L
o
w
M
o
d
H
i
g
h
x
x
x
x
x
x
x
x
Knowledge Enhancement
Ethical
Global
Political, Social and Legal
Regulatory
Environmental
Technological
Demographic Diversity
N
o
n
e
L
o
w
M
o
d
x
x
x
x
x
x
x
H
i
g
h
2
HRT 284
Food, Beverage and Labor Cost Controls
Fall 2005
Instructor: Robert J. Rolfs
Office: Sibley 403 F
Office Phone: 564-4208
Office Hours: by appt.
Class Meets: Monday / Wednesday / Friday 11-1150 Sibley 409
Text: Ninemeier, Jack D., Planning and Control for Food and Beverage Operations, Fifth edition, 1991, By
the Educational Institute of the American Hotel & Motel Assoc., East Lansing, Michigan.
Grading & Evaluation: Students will be graded based on the points earned as a percent of the total available
points. Grades will be awarded as follows with Pluses (+) and minuses (-):
A = 90% and higher
B = 80% to 89%
C = 70% to 79%
D = 60% to 69%
E = 59% and below
Course Policies:
1. Regular attendance is expected and is the responsibility of each student.
2. It will be the responsibility of the student, when missing class, to obtain any assignments, notes and/or
handouts from their fellow classmates.
3. Late assignments (any work not turned in at the beginning of class) will not be accepted, therefore the student
will receive a zero for any late assignments.
4. Class participation is strongly encouraged and will be considered in the final grade.
5. You will be treated as professionals, therefore I expect that you will act as such. This means arriving to class
on time and demonstrating courtesy towards the class.
6. All assignments must be typed unless otherwise discussed.
7. There will be unannounced quizzes.
8. There will be no make up exams or quizzes!
9. Missed exams will result in a score of 0%.
10.All reading assignments will show up on quizzes and exams whether they are covered in class or not.
11. No eating, drinking or sleeping in class.
12. You are required to read assignments prior to class and be prepared for an informed discussion.
Objectives:
Upon completion of the course, the student will be able to:
1.
Identify the major types of cost.
2.
Describe the preparation of some of the types of budgets.
3.
Identify food and beverage purchasing and inventory controls.
4.
Utilize the menu item costing methods.
5.
Determine the components of labor cost control.
6.
Analyze operating equipment and controllable expenses.
7.
Evaluate long-term asset management.
3
Class Schedule & Assignments:
The following schedule should be considered tentative. Any changes will be announced during class.
Week 1
Introduction to Food & Beverage Control
Chapter 1
Week 2
The Control Function
Chapter 2
Week 3
Determining Food & Beverage Standards
Chapter 3
Week 4
Operations Budgeting and Cost Volume-Profit Analysis
Chapter 4
Week 5
The Menu: The Foundation of Control
Menu Assignment Discussion
Chapter 5
Week 6
Purchasing and Receiving Controls
Chapter 6
Week 7
Storing and Issuing Controls--Menu Assignment Due
Chapter 7
Week 8
Production and Serving Controls
Chapter 8
Week 9
Calculating Actual Food and Beverage Costs
Chapter 9
Week 10
Control Analysis, Corrective Action and Evaluation
Chapter 10
Week 11
Revenue Control/ Preventing Theft of Revenue
Chapter 11
Week 12
Labor Cost Control
Chapter 12
Week 13
POS Systems—Guest Speaker
Week 14
Thanksgiving Break
Week 15
Final Review
4