SS2 Catering Craft Practices Lesson Note on Costing and Control in Catering

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TOPIC: COSTING AND CONTROL IN CATERING:

 SUB TOPIC 1: meaning, element and factors that influence efficient control system.

Costing is ascertaining the amount for an item or thing: it may also be defined as the analysis and allocation of expenditure for the purpose of determining the cost of each product or service.

Control in every Catering establishment is very important. Such catering establishment include small restaurant, in hospital, kitchen in large hotel, in contract catering, airline or railway catering, in school meals. The role of manager and potential managers whether they are called Food and Beverage Manager, Assistant F& B Manager, Executive chef, chef de cuisine, sous chef, head chef, chef de partie or whatever, is to organize:

• Themselves
• Other people
• Their time
• Physical resources

ELEMENT OF CONTROL

1. Material or food cost.
2. Labour cost.
3. Expenses //overhead cost.

An essential factor of good organization is effective organization/control of oneself, of those responsible to you and of physical resources which often include FINANICAL CONTROL.

The amount and how it is administered will vary from organization to organization. However, successful control applies to all aspects of Catering namely

• Security – Waste                        – Production of food
• Purchasing – Preparation of food   – First Aid
• Storage – Energy                      – Equipment
• Hygiene – Maintenance             – Safety
• Legal aspects

The effective and efficient management of resources requires knowledge and experience. It is important to know the exact cost of each process and every item produced.

THE ADVANTAGES OF AN EFFICIENT COSTING SYSTEM

1. It shows the cost of each meal produced and the possibility of the net profit made by each section.
2. It will reveal possible sources of economy and can result in a more effective use of stores, labour, material etc.
3. Costing provides information needed to form a sound policy
4. Costing records helps to provide and facilitate speedy and easy quotation for all special functions. Such as wedding receptions, parties etc.
5. It enables the Caterer to keep to a budget

Different organizations have different costing system. For costing to be effective and efficient;

• All departments of the cooperation must cooperate
• The costing system should be adapted to the business
• The system must be made as simple as possible so that those staff to do the costing will understand what they are expected to do.

FOOD OR MATERIAL COSTS: – Also known as variable costs. The level will vary according to the volume of business. E.g. an operation/establishment to uses part-time staff for special occasions, the money paid to these staff come under variable costs; salaries and wage paid regularly to permanent staff are fixed costs.

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