The Menu & The Cycle of Cost Control

Edition: 6

Copyright: 2021

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ISBN 9781792469336

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Success in today's food and beverage organizations requires a solid knowledge of industry trends, the ability to prepare cost-effective menus that appeal to guests' needs and wants, and the skills to develop and implement a concrete strategic fiscal plan to control costs and to manage sales. The Menu & The Cycle of Cost Control  provides the reader with the knowledge necessary to accomplish these tasks and to become effective, contributing members of a management team. 

The 6th edition of The Menu and the Cycle of Cost Control features current information on menu development, trends and concepts, cost control and sales analysis documents, industry-related law and requirements, as well as the necessary control procedures  and mathematical processes to help to control costs and analyze sales. Almost every procedure discussed, from recipe costing to labor cost controls, can be accomplished using a Point of Sales (POS) system with the right configurations. The POS can provide the business's cost and sales information often by simply running a report. However, what good is the information (a bunch of numbers and percentages) if a manager does not know what the information is indicating? Therefore, it is even more important to know how the information was calculated and what the information means so the results can be utilized to the business's advantage. To put it simply, all formulas within the text and website are just mathematical support to the common sense of chefs and managers. 

The Menu & The Cycle of Cost Control offers an integrated, enhanced learning package featuring access to an online website. This online website features and extensive collection of reinforcement tools to support textual materials. Additional resources include: 

  • Sample Menus
  • Chapter PowerPoints to be utilized as faculty classroom presentations or a study guide for students. 
  • Additional Learning Activities utilizing a variety of interactive exercises.
  • Forms and Spreadsheets for additional practice for recipe costing, yield tests, cooking loss texts, purchasing, receiving, inventory, production forecast, sales analysis and calculating payroll.
  • End of Chapter Questions with answers
  • And Supplementary tools and Links to other resources.

The Menu & The Cycle of Cost Control is your tool to understanding the management complexities of food and beverage organizations. 

Preface
About the Authors

Unit 1 The Menu
Chapter 1: The Foodservice Industry Today
Chapter 2: Concepts and the Strategic Business Plan
Chapter 3: Developing and Designing the Sales Menu
Chapter 4: Standards, Measurements, Recipes, and Formulas
Chapter 5: Determining Portion Costs and Selling Prices

Unit 2 The Cycle of Cost Control
Chapter 6: Analyzing and Budgeting Sales and Costs
Chapter 7: Purchasing Controls
Chapter 8: Receiving Controls
Chapter 9: Storage and Inventory Controls
Chapter 10: Daily Production Controls

Unit 3 Sales and Labor Analysis
Chapter 11: Sales Controls and Analysis
Chapter 12: Labor Cost Controls and Analysis

Appendices
Appendix A: Measurements, Equivalents, and Edible Yields
Appendix B: Success in Business Mathematics (The Percentage Formula Triangle)
Appendix C: Sample Chart of Accounts
Appendix D: Non-Computerized Sales Controls
Appendix E: Sample Wage Bracket Tables
Appendix F: Worksheets and Project Forms

Bibliography
Index

Susan D Marshall

Susan Marshall, Ed.D., currently serves as the interim dean of the College of Culinary Arts at the Providence Campus of Johnson & Wales University (JWU). Since joining the faculty in 1984, she has been instrumental in the development of both the culinary arts and culinary nutrition bachelor's degree programs. Specializing in restaurant and human resources management, she draws upon her experience in standardizing operating procedures, performing cost analysis, and improving customer service and employee morale.

Prior to her current role, Marshall was an associate dean and chaired the culinary academics department from 2001-12. As a professor, she taught courses specific to her areas of expertise including Foodservice Financial Systems, Executive Chef Supervisory, Development, and Food Safety & Sanitation Management. She co-authored the JWU textbook “The Menu and the Cycle of Cost Control,” (Kendall Hunt), now in its fifth edition.

Early in her career, she was a member of several successful management and consulting teams, including the iconic Brick Alley Pub and Restaurant of Newport, R.I. Though never a chef, her industry experience is in management and as a home economics teacher at the high school level.


Expertise

  • academic outcomes
  • restaurant and human resources management
  • foodservice financial systems
  • menu planning and cost control
  • post-secondary culinary education


Degrees

BS, Human Development, University of Maine

MS, Management Technology, Johnson & Wales University

EdD, Nova Southeastern University

Dissertation: Outcomes Assessment in Postsecondary Culinary Education: An Evaluation of Faculty Perception and Pedagogical Practices

 

Certifications

  • Certified Hospitality Educator
  • Certified Food Safety Manager-Instructor
  • Certified Food Safety Manager
Paul J Mcvety
Bradley J Ware

Bradley J. Ware, Ph.D., M.Ed., B.A., C.C.E., C.C.C.

Professor (retired) in the Johnson & Wales College of Culinary Arts, Providence, R.I.

Bradley J. Ware is the author and editor of numerous texts and articles including:  Nutrition:  A Culinary Approach, Kendall/Hunt 2011; The Menu and the Cycle of Cost Control, Kendall/Hunt 2009; Fundamentals of Menu Planning, John Wiley & Sons 2009;  New Paradigm Cooking, Favorite Recipe Press 1995; The Patissier’s Art, John Wiley & Sons 1994; American Regional Cooking for 8 or 50, John Wiley & Sons 1993:  “ Classroom Management,” 2013; “Effective Lectures in the Classroom,” 2012;  and “Motivating and Engaging Students,” 2011.

Success in today's food and beverage organizations requires a solid knowledge of industry trends, the ability to prepare cost-effective menus that appeal to guests' needs and wants, and the skills to develop and implement a concrete strategic fiscal plan to control costs and to manage sales. The Menu & The Cycle of Cost Control  provides the reader with the knowledge necessary to accomplish these tasks and to become effective, contributing members of a management team. 

The 6th edition of The Menu and the Cycle of Cost Control features current information on menu development, trends and concepts, cost control and sales analysis documents, industry-related law and requirements, as well as the necessary control procedures  and mathematical processes to help to control costs and analyze sales. Almost every procedure discussed, from recipe costing to labor cost controls, can be accomplished using a Point of Sales (POS) system with the right configurations. The POS can provide the business's cost and sales information often by simply running a report. However, what good is the information (a bunch of numbers and percentages) if a manager does not know what the information is indicating? Therefore, it is even more important to know how the information was calculated and what the information means so the results can be utilized to the business's advantage. To put it simply, all formulas within the text and website are just mathematical support to the common sense of chefs and managers. 

The Menu & The Cycle of Cost Control offers an integrated, enhanced learning package featuring access to an online website. This online website features and extensive collection of reinforcement tools to support textual materials. Additional resources include: 

  • Sample Menus
  • Chapter PowerPoints to be utilized as faculty classroom presentations or a study guide for students. 
  • Additional Learning Activities utilizing a variety of interactive exercises.
  • Forms and Spreadsheets for additional practice for recipe costing, yield tests, cooking loss texts, purchasing, receiving, inventory, production forecast, sales analysis and calculating payroll.
  • End of Chapter Questions with answers
  • And Supplementary tools and Links to other resources.

The Menu & The Cycle of Cost Control is your tool to understanding the management complexities of food and beverage organizations. 

Preface
About the Authors

Unit 1 The Menu
Chapter 1: The Foodservice Industry Today
Chapter 2: Concepts and the Strategic Business Plan
Chapter 3: Developing and Designing the Sales Menu
Chapter 4: Standards, Measurements, Recipes, and Formulas
Chapter 5: Determining Portion Costs and Selling Prices

Unit 2 The Cycle of Cost Control
Chapter 6: Analyzing and Budgeting Sales and Costs
Chapter 7: Purchasing Controls
Chapter 8: Receiving Controls
Chapter 9: Storage and Inventory Controls
Chapter 10: Daily Production Controls

Unit 3 Sales and Labor Analysis
Chapter 11: Sales Controls and Analysis
Chapter 12: Labor Cost Controls and Analysis

Appendices
Appendix A: Measurements, Equivalents, and Edible Yields
Appendix B: Success in Business Mathematics (The Percentage Formula Triangle)
Appendix C: Sample Chart of Accounts
Appendix D: Non-Computerized Sales Controls
Appendix E: Sample Wage Bracket Tables
Appendix F: Worksheets and Project Forms

Bibliography
Index

Susan D Marshall

Susan Marshall, Ed.D., currently serves as the interim dean of the College of Culinary Arts at the Providence Campus of Johnson & Wales University (JWU). Since joining the faculty in 1984, she has been instrumental in the development of both the culinary arts and culinary nutrition bachelor's degree programs. Specializing in restaurant and human resources management, she draws upon her experience in standardizing operating procedures, performing cost analysis, and improving customer service and employee morale.

Prior to her current role, Marshall was an associate dean and chaired the culinary academics department from 2001-12. As a professor, she taught courses specific to her areas of expertise including Foodservice Financial Systems, Executive Chef Supervisory, Development, and Food Safety & Sanitation Management. She co-authored the JWU textbook “The Menu and the Cycle of Cost Control,” (Kendall Hunt), now in its fifth edition.

Early in her career, she was a member of several successful management and consulting teams, including the iconic Brick Alley Pub and Restaurant of Newport, R.I. Though never a chef, her industry experience is in management and as a home economics teacher at the high school level.


Expertise

  • academic outcomes
  • restaurant and human resources management
  • foodservice financial systems
  • menu planning and cost control
  • post-secondary culinary education


Degrees

BS, Human Development, University of Maine

MS, Management Technology, Johnson & Wales University

EdD, Nova Southeastern University

Dissertation: Outcomes Assessment in Postsecondary Culinary Education: An Evaluation of Faculty Perception and Pedagogical Practices

 

Certifications

  • Certified Hospitality Educator
  • Certified Food Safety Manager-Instructor
  • Certified Food Safety Manager
Paul J Mcvety
Bradley J Ware

Bradley J. Ware, Ph.D., M.Ed., B.A., C.C.E., C.C.C.

Professor (retired) in the Johnson & Wales College of Culinary Arts, Providence, R.I.

Bradley J. Ware is the author and editor of numerous texts and articles including:  Nutrition:  A Culinary Approach, Kendall/Hunt 2011; The Menu and the Cycle of Cost Control, Kendall/Hunt 2009; Fundamentals of Menu Planning, John Wiley & Sons 2009;  New Paradigm Cooking, Favorite Recipe Press 1995; The Patissier’s Art, John Wiley & Sons 1994; American Regional Cooking for 8 or 50, John Wiley & Sons 1993:  “ Classroom Management,” 2013; “Effective Lectures in the Classroom,” 2012;  and “Motivating and Engaging Students,” 2011.