Home Page PCC > Academics > Areas of Study > Business & Technology > Business > Hospitality Studies & Culinary Arts > Culinary Arts > Syllabi > CUA 261 Outline

COURSE SYLLABUS

CUA 261 COST CONTROLS

Return to the CUA 261 main page

9. COURSE OUTLINE
  Tentative Schedule
  I. INTRODUCTION & USE OF COST PERCENT FORMULA
    (A) Application of Basic Math Skills
    (B) Use of Food Cost Percent Formula
    (C) Introduction of Profit/Loss Statements
  II. SALES CONCEPTS
  III. ANALYZING AND CONTROLLING FOOD COSTS
    (A) Meal Census, Popularity Index, Forecasting
    (B) Recipe Conversion; Yield percents
    (C) An Overview of Purchasing
    (D) Receiving & Daily Receiving Report
    (E) Storage and Issuing
    (F) Unit Costs; Recipe Costs; Raw Food Cost Sheets
  IV. ANALYZING AND CONTROLLING FOOD COSTS
    (A) Inventory – Physical; perpetual; monthly
    (B) Calculation of Monthly Food Costs
    (C) Calculation of Daily Food Costs
  V. CONTROLLING BEVERAGE COSTS
    (A) Production Schedules
    (B) Review of Inventory & Issuing
    (C) Production Controls for food and beverages
    (D) Menu Design and Pricing
    (E) Meat Loss Charts
    (F) Reducing Cost %'s
    (G) Calculating Operational efficiency ratios
  VI. "OTHER COSTS"
  VII. LABOR COST CONTROLS
    (A) Manpower Requirement Determination
    (B) Scheduling
    (C) Supervising
  VIII. USE OF BASIC ACCOUNTING, BUDGETING & BREAK EVEN POINTS
    (A) Menu Analysis
    (B) Create an Operational Budget
    (C) Use a variety of accounting formulas
    (D) Determine Break-Even Points in dollar amounts and number of customers
  IX. CONTROLLING INCOME
  X. REVIEW & FINAL EXAM