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Introduction to food and beverages control.
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Introduction to food and beverages control.
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Monetary Terms
TOTAL SALES
- Refers to the total volume of sales expressed in dollar terms.
- This may be for any given time period such as:
TOTAL SALES BY CATEGORY
- Total sales by category are total food sales for all items in one category.
- It refers to the total dollar volume of sales for all items in one category.
TOTAL SALES per SERVER
- Refers as the total dollar volume of sales for which a given server has been responsible in a given time period such as:
- A meal period
- A day
- A week
2. Used to make judgements about the comparative performance of two or more employees.
TOTAL SALES per SEAT
- Refers to the total dollar sales for a given time period.
- The figure is obtained by:
TOTAL DOLLAR SALES FOR A GIVEN PERIOD OF TIME / NUMBER OF SEATS
3. The normal time period used is one year.
4. Most frequently used by chain operations as a means for comparing sales results one unit those of
another.
Sales Price
- Refers to the amount charged each customer purchasing one unit of a particular item.
- The unit may be of a single item( i.e an appetizer) or an entire meal depending on how the restaurant prices its product
Average Sale
- Determined by using the following formula.
TOTAL INDIVIDUAL SALES / TOTAL NUMBER OF INDIVIDUAL SALES
2. There are two such average commonly calculated:
- Average sales per customer
- Average sale per server
AVERAGE SALE per CUSTOMER
1. Determined using the following formula:
TOTAL DOLLAR SALES/NUMBER OF SALES OF CUSTOMER
2. Also expressed as the average check or the average cover.
3. Used by managers to perform the following tasks:
- Comparison of employee performance
- To identified sales trend
- To compare effectiveness of various menu ,menu listings, or sale promotions.
AVERAGE SALES per SERVER
- Can be obtained by using the following formula:
TOTAL DOLLAR SALES OF A SERVER/NUMBER OF CUSTOMERS SERVED BY A SERVER
2. Used for comparative purposes and it usually considered a better indicator of the sales ability of
a server
Tag :
Cost and Sales Concept,
Introduction to food and beverages control
Definition of Sales
- Defined as revenue resulting the exchanged of products and services for value.
- Two basic groups of terms normally used in food and beverage operations to express sales concepts:
Tag :
Cost and Sales Concept,
Introduction to food and beverages control
Controllable and Non-controllable Costs
- Cost may also labelled controllable and non-controllable.
- Controllable cost are those cost that can be changed in the short -term .eg .variable cost
- Non-controllable costs are those cannot normally be changed in the short-term fixed costs.
Unit and Total Costs
- Unit costs may be food and beverages portions.Examples : one steak or one martini,or unit of work,as in hourly rate for employee.
- Total costs represent all the cost of the food served in one portion.
- Total costs and unit costs are affected in different ways as illustrated by the following diagram.
Tag :
Cost Concepts,
Cost and Sales Concept,
Introduction to food and beverages control
Definition of Cost
- Defined as the expenses to a hotel or restaurant for good services when the goods are consumed or the services are rendered
- May be expressed in a variety of units:
- Portion-eg,slices
- Weight-eg. gm,kg
- Volume
- Per bottle
- Per drink
- Per hour
- Per week
Fixed Cost
- Normally unaffected by changes in sales volume.
- has little direct relationship to a business volume because they do not change when the numbers of sales increase or decrease.
- Example of fixed cost are insurance premium,real estate taxes,depreciation on equipment
- All fixed cost changes over time ,sometimes increasing and sometimes decreasing
- However,changes are not normally related to short -term changes in business volume
- They are sometimes indirectly tied to the long-term volumes changes
Tag :
Cost and Sales,
Cost Concepts,
Introduction to food and beverages control