The Menu & The Cycle of Cost Control

Author(s): Susan D Marshall, Paul J Mcvety, Bradley J Ware

Edition: 5

Copyright: 2016


Details: Print Prod w/KHPContent Code | 180 days |

Success in today's foodservice industry requires a solid knowledge of industry trends; the ability to prepare a cost efficient menu that appeals to guests' needs and wants; and the skills to develop and implement a concrete strategic fiscal plan.

The Menu & The Cycle of Cost Control gives the reader the tools to be successful in the foodservice industry. A thorough understanding of establishing goals, policies, procedures, and controls that are properly executed by all employees is integral to realizing a profit. The Menu & The Cycle of Cost Control provides culinary and hospitality students with the knowledge necessary to accomplish these tasks and to become effective contributing members of a management team.

The Menu & The Cycle of Cost Control is an integrated enhanced learning package featuring access to an online website. This online website features an extensive collection of reinforcement tools to support textual materials. These activities include drag and drop menu design exercises, and additional practice forms on recipe costing, purchasing, receiving, inventory, yield tests, etc.


• The most current material on industry trends
• A collection of new menus from well-known restaurants in the United States
• Updated work and project forms and additional review exercises
• A summary of the most recent government enacted industry laws, documents, and requirements.


Unit 1: The Menu

• Explore seventeen different segments of the foodservice industry, how to develop a foodservice concept, and the key elements to analyzing a market survey.
• Discuss how to develop, layout, and design the foundation to all foodservice establishments.
• Review and analyze sales menus from 11 excellent foodservice establishments throughout the United States.

Unit 2: The Cycle of Cost Control

• Explain how fiscal goals from the profit and loss statement correlate to establishing selling price for items on the menu.
• Learn how to cost out recipes, calculate yields, and execute portions
• Learn about storage and inventory controls to properly procure ingredients, receive, store, and manage inventories.

Unit 3: Sales and Labor Analysis

• Discuss Labor Cost Control factors such as wages, salary, benefits, federal taxes, tip declaration, payroll, and more.
• Review guidelines to purchasing equipment and identifying the necessary equipment needed to produce the menu.

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


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 Federal Income Tax Tables

Appendix F: Worksheets and Project Forms



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.


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


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



  • 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.

Related ISBN's: 9781524906146, 9781524908812

Print Package



ISBN 9781524906146

Details Print Prod w/KHPContent Code 180 days