SS2 Third Term Catering Practice Lesson Note – Costing and Control in Catering

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WEEK.10 (TEN)

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 FINANCIAL 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

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