Time: 3 Hours; Marks: 60

Unit–1: Food Cost Control

  • Introduction to Control.
  • Definition.
  • Objective and Advantages of Cost Control.
  • Obstacle to Food and Beverage Controls.
  • Limitation of Cost Control.
  • Methodology and Phases of Cost Control.
  • Essentials of Cost Control.

Unit–2: Cost and Costing

  • Elements of Cost:
    • (i) Food Cost.
    • (ii) Labor Cost.
    • (iii) Over Heads.
  • Break Even Point.

Unit–3: Introduction to Cost Control Cycle

  • Purchasing.
  • Receiving.
  • Storing.
  • Issuing.
  • Production Control.
  • Sales Control.

Unit–4: Beverage Control

  • Beverage Sales Control.
  • Beverage Order Ticket (BOT).
  • Beverage Cheque.
  • Beverage Summary Sheet.
  • Beverage Sales Summary Sheet.
  • Visitors Tabular Ledger/NCR.
  • Guest Weekly Book/Day Book/NCR.

Unit–5: Purchasing

  • Definition.
  • Aims of Purchasing.
  • Purchasing Staff.
  • Selection of suppliers.
  • Types of food purchased.
  • Quality Purchasing.
  • Standard Purchase Specification (SPS).
  • Purchase Methods.
  • Controls in Purchasing.
  • Purchase Order.

Unit–6: Receiving

  • Introduction.
  • Receiving Staff.
  • Equipments for receiving.
  • Documents provided by Suppliers.
  • Quotation.
  • Delivery Note.
  • Bill/Tax Invoice.
  • Credit Note.
  • Records maintained in Receiving Department.
  • GRB.
  • Meat Tag.
  • Controls in Receiving.
  • Receiving Procedure.
  • Blind Receiving.
  • Frauds in Receiving.

Unit–7: Storage Control

  • Aims and Objectives.
  • Store Room Staff.
  • Location and Layout.
  • Arrangement of Food.
  • Inventory Control.
  • Stock Levels.
  • Records maintained.
  • Stock Taking.
  • Controls in Storage.

Unit–8: Issuing Control

  • Indenting.
  • Transfer Notes.

Unit–9: Production Control

  • Standard Recipe.
  • Standard Portion Size.

Unit–10: Sales and Revenue Control

  • Process for receiving payments by various modes:
    • (i) Cash.
    • (ii) Travelers Cheque.
    • (iii) Credit Card.
    • (iv) Debit Card.
    • (v) Credit Sale (Companies).
    • (vi) Travel Agents, etc.
  • ECR
  • NCR
  • POS
  • Cash Handling.