CULINARY ARTS COURSE SYLLABUS TITLE: PRINCIPLES OF FOOD AND BEVERAGE CONTROLS PROGRAM COURSE NUMBER: RSTO 2301 CREDIT HOURS: 03 LECTURE HOURS: 2 LAB HOURS: 2 CONTACT HOURS: 64 PREREQUISITE (S): None PROGRAM RESPONSIBLE FOR SYLLABUS MAINTENANCE: Culinary Arts PREPARED/REVISED BY: Carl R. Eads (Instructor) DATE: 01/07/13 REVIEWED BY: Carl R. Eads (Department Chair) DATE: 05/09/14 APPROVED BY: (Division Director) DATE:
I. COURSE DESCRIPTION (CATALOG DESCRIPTION) A study of financial principles and controls of food service operations including review of operations including review of operations policies and procedures. Topics include financial budgeting and cost analysis emphasizing food and beverage labor cost, operational analysis, and international and regulatory reporting procedures. II. TASK LISTING FOR COURSE 53. Apply the basic profit formula. 54. Show both expense and profit as a percent of sales. 55. Submit an estimate of future (projected) sales. 56. Record actual sales. 57. Compute percentage increases or decreases in sales over time. 58. Estimate food and beverage purchase needs using standardized recipes and sales histories. 59. Calculate individual portion or serving cost for food and beverages. 60. Determine actual on-hand food and beverage inventory by physical count. 61. Compute the actual cost of food and beverage consumed. 62. Monitor employee practices for theft and shrinkage control. 63. Analyze records for improved controls.
II. COURSE OUTLINE TOTAL HOURS: 96. (Instructional Units) TASKS COVERED THEORY LAB A. Managing Income and Expense B. Determining Sales Volume C. Managing the Cost of Food D. Managing the Cost of Beverage E. Managing the Food and Beverage Production Process F. Managing the Cost of Labor G. Controlling Other Expense H. Analyzing Results Using Basic Accounting I. Maintaining and Improving the Income Control System 53,54 55-57 58,61 59 60 62 63
I.III. STUDENT LEARNING OUTCOMES (By Units) A. Managing Income and Expense 1. Calculate profit using basic profit formula. 2. State both expense and profit as a percentage of sales. 3. Compare between operating results and budgeting operating results. 4. Conduct financial analysis of operating statements, costs and percentages. B. Determining Sales Volume 1. Develop a plan to record actual sales. 2. Develop a procedure to estimate future sales. 3. Compute percentage increases or decreases in sales over time. C. Managing the Cost of Food 1. Use sales histories to determine the amount of food to buy in anticipation of sales. 2. Use standardized recipes to determine the amount of food to buy in anticipation of sales 3. Compute the actual cost of food consumed. 4. Estimate food cost percentage on a daily basis. D. Managing the Cost of Beverage 1. Use sales histories in conjunction with standardized drink recipes to develop a beverage purchasing order. 2. Compute the dollar value of bar transfers both to and from the kitchen. 3. Compute actual cost of good consumed for beer, wine and spirits. E. Managing the Food and Beverage Production Process 1. Determine a portion cost using a standardized recipe. 2. Explain the comparison between actual cost of foods sold with attainable cost of goods sold. 3. List the six methods available to reduce cost of goods sold percentage. 4. Calculate food, beverage, labor cost and all pertinent cost percentage. F. Managing the Cost of Labor 1. Describe the development of labor standards for use in any food service operation. 2. Explain the scheduled employee labor hours required, based on anticipated sales volume. 3. Discuss and analyze actual labor utilization. G. Controlling Other Expenses 1. Explain and assign other expenses in terms of being either fixed or variable. 2. Differentiate controllable from non-controllable expenses.
3. Compute other expense costs in terms of both cost per guest and percentage of sales. 4. Determine actual on-hands food and beverage inventory by physical count. H. Analyzing Results Using Basic Accounting 1. Explain, prepare and analyze a weekly or monthly profit and loss statement. 2. Explain, prepare, and analyze a weekly or monthly budget and performance to budget statement. 3. Describe and determine an operational break-even point. 4. Develop and construct food service financial statements and other relevant management and government reports. 5. Monitor employee practices for theft and shrinkage control. I. Maintaining and Improving the Income Control System (SCANS: 5A, 5B) 1. Explain and develop an income control system for a foodservice operation. 2. Explain the process and purchases for the basics of a computer-assisted control system. 3. Describe and outline a complete food and beverage cost control system for a new foodservice operation. 4. Explain procedures and control in food service operations. 5. Demonstrate the ability to use a computer-assisted control system in financial operations. 6. Analyze records for improved controls. II.IV. CORRELATION TO WECM LEARNING OUTCOMES The student will: 1. Calculate food, beverage, labor, costs, and all pertinent cost percentage. (E-4) 2. Develop and construct food service financial statements and other relevant management and government reports. (H-4) 3. Conduct financial analysis of operating statements, costs, and percentages. (A-4) 4. Explain procedures and controls in food service operations. (I-4) 5. Demonstrate the ability to use technology in financial operations. (I-5)
III.V.COURSE SCANS COMPETENCIES Competency Competency Instructional/Evaluation Methodology Number Statement 1A Time Selects goal-relevant activities, ranks them, allocates time, and prepares and follows schedules 1B Money Uses or prepares budgets, makes forecasts, keeps records, and makes adjustment to meet objectives 1C Material/ Facilities Acquires, stores, allocates and uses materials or space efficiently 1D Human Resources Assesses skills and distributes work accordingly, evaluates performance and provides feedback 2A Participates as Contributes to group effort Member of a Team 2B Teaches others New Skills 2C Serves Works to satisfy customers expectations Clients/Customers 2D Exercises Leadership Communicates ideas to justify position, persuade and convince others, responsibly challenges existing procedures and policies 2E Negotiates Works toward agreements involving exchange of resources, resolves divergent interests 2F Works with Diversity Works well with men and women from diverse backgrounds 3A Acquires and Evaluates information 3B Organizes and Maintains Information 3C Interprets and Communicates Information 3D Uses computers to Process Information 4A Understands Systems Knows how Social, organizational, and technological systems work and operates effectively with them 4B Monitors and Corrects Performance Distinguishes trends, predicts impacts on system operations, diagnoses systems performance and corrects malfunctions 4C Improves or Designs System Suggest modifications to existing systems and develops new or alternative systems to improve performance 5A Selects Technology Chooses procedures, tools or equipment including computers and related technologies 5B Applies Technology to Task Understands overall intent and proper procedures for setup and operation of equipment 5C Maintains and Trouble Shoots Equipment Prevents, identifies or solves problem with equipment, including computers and other technologies 6A Reading Locates, understands, and interprets written information in prose and in documents such as
manuals, graphs and schedules 6B Writing Communicates thoughts, ideas, information and messages in writing; and creates documents such as letters, directions, manuals, reports, graphs, and flow charts 6C Arithmetic/ Mathematics Performs basic computations and approaches practical problems by choosing appropriately from a variety of mathematical techniques 6D Listening Receives, attends to, interprets and responds to verbal messages and other cues 6E Speaking Organizes ideas and communicates orally 7A Creative Thinking Generates new ideas 7B Decision Making Specifies goals and constraints, generates alternatives, considers risks and evaluates and chooses best alternative 7C Problem Solving Recognizes problems and devices and implements plan of action 7D Seeing Things in the Mind s Eye Organizes and processes symbols, pictures, graphs, objects and applies it in solving a problem 7E Knowing How to Learn Uses efficient learning techniques to acquire and apply new knowledge and skills 7F Reasoning Discovers a rule or principle underlying the relationship between two or more objects and applies it in solving a problem 8A Responsibility Exerts a high level of effort and perseveres toward goal attainment 8B Self-Esteem Believes in own self-worth and maintains a positive view of self 8C Sociability Demonstrates understanding, friendliness, adaptability, empathy and politeness in group settings 8D Self Management Assesses self accurately, sets personal goals, monitors progress and exhibits self-control 8E Integrity/ Honesty Chooses ethical courses of action IV.VI. REQUIRED TEXT/MANUALS See Course Information Sheet for most current textbook adoption. V.VII. REQUIRED STUDENT MATERIALS AND SUPPLIES See Course Information Sheet for most current textbook adoption.
VI.VIII. GRADING POLICY A. Grading Criteria Identify the grading criteria for the course. B. Grading Scale 90-100 A 80-89...B 70-79...C 60-69. *D Below 60 F *Course must be repeated VII.IX. DEPARTMENTAL PARTICIPATION POLICY Class participation and punctuality are expected and are critical to your success in this course. It is the student s responsibility to withdraw from class, and you should check with your Instructor regularly on your status in this regard. Non-participation in classes to the standard set by your Instructor can result in a grade of F for the course, regardless of test scores, etc. NO MAKE-UP TESTS will be given. There is no make-up on daily quizzes and assignments are due at the beginning of class on the day they are due.