Food & Beverage Cost Control

LEA R. DOPSON, EdD, is Chair of the Department of Hospitality Management at the University of North Texas in Denton. Dr. Dopson also teaches food and beverage cost control, hospitality managerial accounting, and hospitality finance.

DAVID K. HAYES, PhD, is the Managing Owner of the Clarion Hotel and Conference Center in Lansing, Michigan.

To the Student iv

Chapter 1 Managing Revenue and Expense 1

Chapter 2 Creating Sales Forecasts 17

Chapter 3 Purchasing and Receiving 32

Chapter 4 Managing Inventory and Production 57

Chapter 5 Monitoring Food and Beverage Product Costs 78

Chapter 6 Managing Food and Beverage Pricing 106

Chapter 7 Managing the Cost of Labor 127

Chapter 8 Controlling Other Expenses 157

Chapter 9 Analyzing Results Using the Income Statement 173

Chapter 10 Planning for Profit 199

Chapter 11 Maintaining and Improving the Revenue Control System 226

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