HTM 2030 Lecture Notes - Lecture 18: Foodservice, The Delay

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Htm2030 chapter 9 monitoring foodservice operations ii: daily food cost. To avoid the delay, foodservice operations calculate food cost daily. Many operators do not want to wait a month to discover problems in their control systems: good timely information leads to better decision-making and control of activities, delays in getting good information can be costly. Well organized food service operations calculate cost more frequently. Because all foods can be categorized as either directs or stores, the total costs for these two are the basic components of the daily food cost. Directs: charged to food costs as soon as food is received. We need to determine the value of stores issued on a given. In any operation, always determine the value of adjustments, every day. + adjustments that increase daily cost (transfers from bar to kitchen; transfers from other units) Adjustments that decrease daily cost (transfers from bar to kitchen; food to bar(directs), gratis to bar, steward sales, promotion expense)

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