ABSTRACT

Food and beverage control may be defi ned as the guidance and regulation of the costs and revenue of operating the catering activity in a food and beverage establishment. A successful holistic food and beverage control is imperative for any type of food and beverage operation regardless of its size. The cost of food and beverage can range from 25% to up to 50% depending on the type of operation. In restaurants, food and beverage can be the only source of revenue (e.g. merchandising and room hire can generate additional revenue). In the public sector catering, employee restaurants and similar operations, food and beverages are the main day-to-day expenditure, which is controlled by budgets and possibly a level of subsidy, either on a total company or on a per unit basis. The amount of control is related to the size of the operation. A large group operation would require a much more precise, detailed, up-to-date information, than a small operation. Additionally a larger operation will be able to support the control with a computerized system when a smaller operation may not be able to afford it (however the cost of such technology has been greatly reduced in recent years so much so that even smaller operations can now afford such a system). In both instances the type and volume of data required needs to be selectively determined if control is to be meaningful and effective. Having already gone through Chapters 5 and 6 the reader will be familiar with the concepts of purchasing (Chapter 6) and pricing (Chapter 5) which are two important parts that complete the circle of effective food and beverage control.