Nelson Higher Education

Higher Education

Practical Food and Beverage Cost Control, 2nd Edition

  • Clement Ojugo
  • ISBN-10: 1428335447
  • ISBN-13: 9781428335448
  • 488 Pages | Paperback
  • Previous Editions: 1999
  • COPYRIGHT: 2010 Published
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About the Product

Practical Food and Beverage Cost Control, 2e is designed to share successful cost management strategies and procedures with students, and managers who wish to update or renew their cost control knowledge. It includes details on how to plan, assess and interpret the many cost control aspects of food and beverage operations. Vital financial information is included to teach students and managers to meet their company’s profit and expense objectives. While emphasis is placed on the perspective of the “the manager;” focus is placed on the importance of the restaurant management team working together toward minimizing expenses and maximizing profit. Regardless of your position in restaurant management, your goals will include cost control, and may at times conflict with the goals of other team members. This book teaches you how to systematically analyze your operations and determine the best course of action. Many practical inclusions and helpful forms bridge the gap from classroom to business.


  • More than just theory, the book illustrates, step by step, how to isolate, identify and correct performance, and how to improve your financial position

  • Includes critical topics on profit improvement, "make or buy" decisions, inventory control tools, and forecasting are included and detailed

  • Covers practical information on departmental interaction and addresses the relationships of the controller ("back of the house") with the restaurant manager ("front of the house") and the purchasing department to maximize impact on cost and profitability

  • Helps to identify changes in operational and financial activities that require managers to act quickly and accurately, and explains how to respond appropriately

  • Provides a basis for investigating and interpreting specific changes in data relationships that can indicate possible problem situations, or undesirable trends

  • Shows how to view markets and customers that may influence the cost of goods, operational strategies, and pricing

  • Provides strategies for improving management decision-making in the areas of profitability, financial stability and staffing issues

  • Includes tools to evaluate your operation, insight into what your numbers mean, practical means to analyze your data, and suggested actions to take

About the Author

Clement Ojugo

Clement Ojugo is a Consultant to the Hospitality Industry. He is a Certified Costing & Executive Accountant (ACCA) and a Certified Internal Auditor (CIA).

Table of Contents

Chapter 1: Overview of the Industry and the Manager’s Role
Chapter 2: Menu Development
PART 1: Purchasing Standards
Chapter 3: Introduction to Purchasing
Chapter 4: Purchase Specifications
Chapter 5: Price and the Vendor
Chapter 6: Purchasing Controls
PART 2: Beverage Standards
Chapter 7: Introduction to Beverages
Chapter 8: Beverage Procedures, From Start to Finish
Chapter 9: Beverage Controls and Service Procedures
PART 3: Cost Control Standards
Chapter 10: Planning for Food Profit and Controls
Chapter 11: Monthly Physical Inventory and Monthly Food Cost Calculations
Chapter 12: Revenue and Cash Handling Control
Chapter 13: Menu Analysis / Planning for Sales
Chapter 14: Staff Planning and Labor Cost Control
Chapter 15: Analyzing Cost-Volume-Profit (CVP) Relationships and Marginal Contribution Break-even (MCB)
Chapter 16: Budgeting and Manager “ROI”