Академический Документы
Профессиональный Документы
Культура Документы
Systems
Different systems
Traditiional
Batch cooking
Call Order
Centralized
Assembly Kitchens
Sous vide
Cook chill
Cook Freeze
Types of Service
Table service
A La Carte
Counter
Table D,hote
Silver Service
Menus
Suitability
Modification
Customer
perceptions
Choice of products
Flavour and
appearance
Nutritional values
Financial Statements
Dish Costing
Sheets
Cost Statement
Operational
statements
Variation analysis
Sales Records
Materials 30%
Labour 30%
Overheads 20%
Net profit 20%
Labour costs
Wages and Salaries
paid to employees.
Employer National
Insurance
contributions.
Employer Pension
contributions
Bonus Payments
Staff meals
Overhead costs
Rent
Rates
Insurance
Professional services
Repairs
Printing
Stationary
Uniforms
Laundry
Capital equipment
Marketing and advertising
example
Restaurant capacity 180
Enabling 10,800 covers
per 28 days lunch and
dinner
Average spend 15
Maximum sales = 151,200
Fixed costs 35,00 per
period
Variable costs 40% (max
60,480
Break even point3,889
covers
Essentials of control
systems
Menu Planning,Historical
data shows popularity and
profitability
productioncontrol,deter
min sales and production
reduces wastage
Stock Management
Purchase ordering
Menu analysis
Financial
management reports