CUL-190 Food and Beverage Cost Controls

Students will examine the various factors that are responsible for cost fluctuations in a foodservice operation with regard to the areas of food, beverage, and labor. The class will focus on the following concepts: accurate cost assessment, interpretation of financial statements, tools and methods used for cost analysis as well as cost adjustments/control through operations, policy, purchasing, and human resources. Various types of fraud and ethics in operation will also be discussed.

Credits

3

Lecture Contact Hours

3

Lab Contact Hours

0

Other Contact Hours

0

Department

  • Business

Grading Scheme

  • Letter

SUNY Gen Ed Credit

  • No

Course Learning Outcomes

  1. Review variances on income statements to look for ways to maximize profit.
  2. Calculate costs and price food and beverage offerings to meet budgetary targets.
  3. Articulate how effective and measurable standards are essential to the cost control process.
  4. Examine a food service operation and devise a proactive cost control plan that will lead to profitability.