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COURSE SYLLABUS

1. TITLE OF COURSE: COST CONTROLS
  PREFIX/NUMBER: CUA 261 CREDIT HOURS: 3
2. PREREQUISITE:
3.

RESOURCES NEEDED:

 
 

TEXT:

 

SUPPLIES:

A calculator that performs the basic mathematical functions of addition, subtraction, multiplication, division and percents.
4.

COURSE DESCRIPTION:

Provides students with the opportunity to learn the types of costs usually found in the food service industry.  Students will learn to apply control techniques to a variety of costs and sales.  They will also learn to interpret a variety of financial reports which reflect the relationship between costs and income.  Students may take the national Cost Controls test from the National Restaurant Association Education Foundation.  If they pass the test with 75% or higher, they will receive a national certificate for the course.
5.

COURSE GOAL:

Upon completion of this course, students will be able to describe the types of costs common to the food service industry and a variety of controls that can be used for these costs. They will also be able to analyze the financial status for a variety of business operations based upon financial reports. In addition, they will be able to develop an Operating Budget for a food service operation.  Students will also be prepared to take the “Cost Controls” test published by the Education Foundation of the National Restaurant Association.  Students achieving a 75% score will receive a certificate from the Education Foundation.
6. COURSE OBJECTIVES:
  By the end of the course, students will
  (A) Apply the basic food cost percent formula to a variety of situations
  (B) Develop and use Raw Food Cost Sheets for Standardized Recipes
  (C) Create an Operational Budget with a detailed description of the business it represents
  (D) Interpret Profit/Loss Statements
  (E) Calculate actual meat costs using Meat Loss charts use the results to  determine projected changes in costs as purchase prices change
  (F) Receive, store and issue food, beverage and supply items
  (G) Use and interpret Daily Receiving Chart, Requisitions, and Inventory forms
  (H) Calculate the value of a physical inventory
  (I) Calculate monthly and daily food costs and food cost percents
  (J) Calculate and interpret "Break Even" Points
  (K) Take a meal census and calculate popularity index for a variety of food items and use this to forecast future business
  (L) Develop schedules for production and serving personnel
  (M) Summarize methods used to control food, beverage and labor costs
  (N) Create and analyze a sales history
  (O) Take the Cost Controls Test from the Educational Foundation of the National Restaurant Association.
7. STUDENT RESPONSIBILITIES
 

(A)

Students are expected to attend class on time and to complete assignments as requested.
 

(B)

Students are expected to participate in individual and group activities.
 

(C)

Students are encouraged to work together on assignments and projects with the understanding that copying is a form of plagiarism which is a type of cheating.
 

(D)

Students who cheat will be disciplined according to the policies established by Pueblo Community College.
 

(E)

Late work and make up work will be accepted ONLY with the prior approval of the instructor.
 

(F)

INSTRUCTOR’S PHILOSOPHY:  The instructor is committed to providing an environment in which students can learn.  This includes a willingness to meet with students outside of class and to refer them to other forms of assistance if needed.  Students should feel free to ask to meet with the instructor if they have any questions or special needs.
8. EVALUATION PROCEDURES:
    Class Participation 10%
    Class Assignments 30%
Tests & Quizzes 25%
Final Exam 20%
    Grading Scale
Raw Score Range 		Letter Grade
    90 to 100 A
    80 to 89 B
    70 to 79 C
60 to 69 D
below 60 F

Special Remarks:

1.

Tardy Policy:  A student who is late three times (enters classroom after the instructor has taken roll) will be charged with one full absence unless the student can provide valid reasons for one or more of these tardies.

8. COURSE OUTLINE:
9. METHODS OF INSTRUCTION:
10. ACADEMIC INTEGRITY:
  The very nature of higher education requires that students adhere to accepted standards of academic integrity. Therefore, Pueblo Community College has adopted a policy of academic conduct as described in the Student Handbook. Violation of academic integrity may be defined to include the following: cheating, plagiarism, falsification and fabrication, abuse of academic materials, complicity in academic dishonesty, and personal misrepresentation. It is the student’s responsibility to be aware of the behaviors that constitute academic dishonesty. Sanctions for violating the standards of academic integrity may include warning, probation, suspension, and/or failure of the course or assignment at the discretion of the instructor.
11. ADA NOTICE:
  Students who have a documented disability may be eligible to receive accommodations for this class. Please contact the Disability Resources Center at 549-3446 for further information.