Award Date

8-2009

Degree Type

Professional Paper

Degree Name

Master of Science in Hotel Administration

Department

Hotel Administration

Advisor 1

Gail Sammons

Number of Pages

59

Abstract

Cost accounting principles regarding identification and allocation of direct raw material costs are widely endorsed as "best practices" for profit maximization throughout the food service industry. From its potential role in establishing menu prices to the need for constant monitoring in operations, food cost control is emphasized as a primary responsibility in managing back-ofthe- house operations (Berberoglu, 1993; Dopson, 2008). Investigation of this topic has indicated that a large number of operators are satisfied that their operations are supported by quality cost control procedures. Inquiry as to specific components of any reliable cost control system often reveals inadequacies that preclude meaningful control over food costs. These inadequacies have been echoed consistently by recent culinary graduates in reporting observations made upon entry to the workforce. Their common experience suggests that even the most basic components of any formal cost control system, standardized recipes and portion cost analysis in particular, are either woefully inadequate or nonexistent in routine management of back-of-the-house operations.

Keywords

Cost accounting; Cost control; Food – Costs; Food – Prices; Menus; Restaurants

Disciplines

Food and Beverage Management | Hospitality Administration and Management

Language

English


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