BHM 235 - Hotel and Restaurant Cost Control
This course presents practical techniques for protecting hospitality establishment's profits. Covering a broad area of controls over food, beverage and labor areas, this course builds a sound foundation of concepts and applications of management cost control procedures. Computer spread sheet applications software will be used in class.
Prerequisites: BUS 108 Accounting for a Service Business, BUS 112 Quantitative Business Methods
4 Class Hours
Learning Outcomes of the Course:
Upon successful completion of this course the student will be able to:
1. Identify and understand the principles underlying management controls, including the operating budget, the menu, purchasing and receiving controls, storing and issuing controls, and production and serving controls.
2. Calculate food and beverage costs.
3. Identify procedures involved in taking and evaluating corrective action to strengthen controls.
4. Understand and identify the principles of sales forecasting, production control, and the prevention of sales income theft.
5. Identify and understand the factors involved in labor cost controls and how to implement labor controls.
6. Understand the concepts involved in successful menu pricing.
7. Understand front office computer applications.
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