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 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= Cost of food sold
= 14 330
35 000
= 0.41
c) Food cost
= 35 000 + (35 000 X 5 / 100)
= 35 000 + (35 000 X 5 / 100)
= 35 000 + 1750
= 36750
= 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👯
No comments:
Post a Comment