Master of Science in Hotel Administration
Number of Pages
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.
Cost accounting; Cost control; Food – Costs; Food – Prices; Menus; Restaurants
Food and Beverage Management | Hospitality Administration and Management
Barnard, Mark W., "A Case study to examine the application of food cost theories in menu pricing and cost control management within a new restaurant operation" (2009). UNLV Theses, Dissertations, Professional Papers, and Capstones. 428.