CHAPTER 2: DETERMINING FOOD AND BEVERAGE STANDARDS

Hello guys and assalamualaikum to everyone! in this entry, we will going to learn the chapter 2 in cost control which is determining food and beverage standards.

Standards cost & cost tools

Cost- Expense to a food to a food service establishments for goods or service when the goods are consumed or service are rendered

- cost of labour

- cost of any item

- cost of drink

• material cost - ingredient
• labour cost - wages
• overhead cost - all cost other that the above

*(formula) total cost: fixed costs + semi-fixed + variable cost*

Fixed cost - rent, rates, insurance, maintenance etc

Semi-fixed - telephone service, fuel etc

Variable Cost - ingredient food & beverage, labor cost

Element of cost:

Controllable  and non-controllable

Relationship between cost & sales:

- Cost divide sales = cost%

- cost divide cost%= sales

- sales x cost%= cost

Standard purchase specification

standard purchase specification are concise description of:

-Quality

-Size

-Weight

-Count factor desired for a particular item,

Standard recipe, yields, portion size and portion costs

• Standard recipe - recipe that had been tasted and adapted to requirement
• Yield Percentage - the percentage of a whole purchase after any required in-house processing been completed
• Portion size - quantity of any item that is to be served each that item is ordered
• Portion cost :

*(Formula)*

- Quantity =	Number of portions x portion size (as a decimal)
	Yield percentage

- Number of portion =	Quantity  x yield percentage
	Portion size

- Portion size =	Quantity  x yield percentage
	Number of percentage

- Yield percentage =	Number of portion x portion size
	Quantity (original weight)

The Standard Food Cost Percent

Difference between actual food cost and standard food cost reflects inefficiencies that should have been controlled by management.

there you have it! i hope this entry really help you to understand more regarding the f&b standards. stay tune for the next entry for more!