HTM 2030 Chapter 2: Chapter 2
Document Summary
Exercising governing power over events and situations such that an outcome can be achieved/prevented. Cost control process used by managers to regulate costs and guard against excessive costs. Purchasing, receiving, storing, issuing, preparing food/beverages, training, scheduling, ensuring revenues are accounted for. Cant sell something for less than its worth. Compare sales records with production records to ensure quantities produced are accounted for. More complex operation control process - chef, kitchen, oor supervisor, assistant manager, food controller, beverage controller. Control techniques: establish standards, establishing standard procedures, training personnel, setting examples and directing personnel, observing and correcting employee actions, requiring records and reports, disciplining employees, preparing and following budgets. Standards: rules or measures established for making comparisons/judgements. Quality standards: degree of excellence of raw materials, nished products and extension of work. Quantity standards: measures of weight, count, volume as used for comparisons/ judgments. Standard cost: cost of goods or services identi ed, approved,accepted by management.