WEEK 9

CHAPTER 9: LABOR COST CONTROL

Hi guys👯 today is our last chapter in this subject. Today we will learn about labor cost control in chapter 9. Hope you all enjoy reading😉


What is job descriptions?
Job descriptions is detailed written statements that describe jobs.

3 Types part of job descriptions:

• A heading that states the job little and the department in which the job is located.
• A summary of the duties of the job, typically written in pharagraph
• A list of specific duties assigned to the job

Step to be included in an orientation program:

√ Introduction to the company

√ Review of important policies and practices

√ Review of benefits and services

√ Benefit plan enrollment

Completion of employment documents:

√ Review of employer expectations

√ Setting employees expectations

√ Introduction to fellow worker

√ Introduction to facilities

√ Introduction to the job

Training? 

= After the individuals worker has been properly introduced to the job, the employee still needs to be thoroughly trained, especially the initial period of employees.  

1) On the job training

• Inner training for current staff and new staff

2) Off the job training

• New employees trained in a location away from business

THANK YOU👯

WEEK 8

CHAPTER 8: CALCULATING FOOD AND BEVERAGE CONTROLS

Hello all👯Today we will learn in chapter 8 about calculating food and beverage controls. Today we will 8n week 8. Hope you all enjoy reading this chapter.


|Determining cost of food sold:|


   Opening Inventory
+ Purchases 
= Total available for sale
- Closing Inventory
= Cost of food issue
+ Cooking liquor
+ Transfers from other units
- Food to bar
- Transfer to other units
- Steward sales
- Gratis to bar
- Promotion expenses
= Cost of food consumed
- Cost of employees meals
= Cost of food sold

• The food cost %

= Food cost (Cost of food sold)
                 Food Sale
=Food cost%


|Daily Beverage Cost:|

Opening Beverage Inventory
+ Beverage Purchase for this months (all purchase)
= Total available for this months
- Closing Beverage Inventory
COST OF BEVERAGE ISSUE
- Transfer from bar
+ Transfer to bar  
Cost of beverage sold


 QUESTION:

a) Cost of food:

Opening Inventory                                      8500

+ Purchases                                                          13000                  

= Total available for sale                             21 500

- Closing Inventory                                      3400                        

= Cost of food issue                                     18 100

+ Cooking liquor                                          650

+ Transfers from other units                        700

- Food to bar                                                220

- Transfer to other units                               1000

- Steward sales                                             400

- Gratis to bar                                               200

- Promotion expenses                                   800                       

= Cost of food consumed                              830

- Cost of employees meals                            2500     

= Cost of food sold                                       14 330

b) Food Cost:

Food cost % 
=  Cost of food sold

           Food Sales

= 14 330

   35 000

= 0.41

c) Food cost 

= 35 000 + (35 000 X 5 / 100)

= 35 000 + 1750 
= 36750

FS%= COFS

           FS

= 14 330 / 36 750 X 100
= 39 %

d) Beverage Cost:

Opening Beverage Inventory                      42 00
+ Beverage Purchase for this months         6000
= Total available for this months                                                                                                    10 200
- Closing Beverage Inventory                        1 900
 - COST OF BEVERAGE ISSUE                         8 300 
 + Transfer to bar                                                300
= Cost of beverage sold                                  8 600



CONCLUSION
 Today i was happy because today we learn how to calculate the food and beverage. I hope i remember the formula for exam soon. 

THANK YOU👯