UNIT 4.

FOOD and Beverage Control System

Food and Beverage Department Control Areas

The basic activities of control area are:

1. Purchasing

a. Requisitioning or Indenting

b. Ordering

2. Receiving

3. Storing

4. Issuing (of supplies)

5. Production Planning

6. Sales

PURCHASING

1. Purchase Requisition (Indent Form)

The procedure for the purchase is set in motion by a ‘Requisition’ which is a statement of the need of
certain goods, requesting the purchase department to procure those and provide the authorization for
making the purchase.

This may be for special items, the materials required for a particular purpose or manufacturing Order or
for the replacement or Standard Materials usually obtainable from stores or it may represent the
materials required to meet a manufacturing programme. It may be emphasized that the Requisition is
an interdepartmental ‘Form’ indicating a need for the various items of the goods and providing the
authority to purchase. In a hotel the various departments send their request to the stores on a
Requisition. The purchasing department/ stores in turn sends a request to the concerned outside
suppliers for the supply of the items on an “Order Form” are or more or less the same. But the wordings
(details) on the requisition Form are not necessarily exactly copied on a Purchase Order. As the
descriptions on the goods and other information may require to be more adequately defined while
ordering.
Requisition

Name of the Establishment

S.No……

Materials Indented on------------

Materials Required on------------

Materials ordered on -------------

Materials supplied on-------------

Name of the Department:

Please supply the following

S.no. Item Quantity Unit Unit Estimated Actual Cost Remarks

Description Price
Cost

Rs. P. Rs. P.

Indent Prepared by ------------

Authorized by--------------------

Goods received by---------------

Requisitions may vary in Form and Design but should provide the following information:

1. Serial Number: - All the books should be numbered. All the requisition Forms in the book should
be serially numbered. The books are issued by the control office of the hotel. A new book should
be issued only after receiving back the previous book and an entry should be made to this effect
in a register wherein the person receiving the books should give his initials. For different
departments different colors may be used.

2. Date: - The date on which the requisition is prepared, the dates on which the materials are
required and the dates on which the materials are ordered and supplied should be clearly
entered. This helps in regulating the supply to some extent. The day of the week may also be
mentioned.

3. Name of the Department.

4. Columns for serial number, Item description, unit, quantity, unit price, and an amount column
should be provided. In some cases store code number may also be mentioned.

5. Provide space where the person who writes the requisition, the person who authorizes it and
the person who receive the goods can sign.

The columns for serial number, items, description, unit, and quantity should be filled by the
concerned staff. Unit price and amount column are completed at a later stage by the control
clerk for costing the values of goods issued to the department concerned.

The requisition is made in three copies, they are-

 Original
 Carbon
 Fixed

For the sake of convenience and control purpose different colors should be used for different
copies. The first two copies i.e. the original and the carbon are sent to the store and on the basis of
original copy the goods are issued to the department concerned. The second copy (carbon) after
obtaining the signature of the representative of the department, who receives the supply from the
store, is sent to the control department. The fixed copy is retained in the book itself for reference of the
department concerned.

As far as possible no changes should be made in the Requisition Slip. If at all any changes has to
be made; they must be in all the three copies and duly signed by an authorized person. The safest
method is to issue a new requisition and cancel the first one. When cancelled all the three copies should
be attached together giving reasons for the cancellation. In case a change is made on the Requisition, a
special note should be sent to the control office specifying the changes. This note should bear the
number of original requisition and full details.

All space unused in a Requisition must be cancelled by straight and a diagonal line as a means of
protecting against frauds and
 6. A comprehensive list of terms and conditions should be evolve and printed on the order form in
order to protect the interest of your establishment. As stated earlier the acceptance of an order
should mean the acceptance of all the condition of the order Form.

PURCHASE ORDER

From

Name of the establishment Order No

Address. Reference No: ---------------

Tel. Ph. No.------------------- Date: ---------------------------

To Ordered on: -------------------

To be supplied on:------------

Name and address of the supplier

Please supply the following items as per the terms and conditions on --------------
date-------------time------------------------

S. No. Description Quantity Quality Unit Unit Amount Remarks/

Price
Rs. P. Quotations

Total

The Acceptance of this order is an acceptance

Of all questions herein.

Ordered By:-

Approved by:

All deliveries accepted to correct weight and specifications.

Terms and Conditions:

Terms and Conditions should be framed regarding cartage, Payments, empties etc.

Advantage of using Purchase Order Form:

1. It provides a complete record of market order for each purveyor.

2. It provides as a guide for the receiving clerk, it provides the receiving clerk with an immediate
verification with the accepted Quotation

RECEIVING

Receiving Sheet:

Items received are recorded in the receiving sheet. This may be kept in the book form or on loose sheet.
Again receiving sheets may be kept in a simple form or in an analyzed form. It also facilitates subsequent
study and comparison of day to day purchases. A simple receiving sheet has the following column as

1. Supplier’s Name

2. Order No.

3. Delivery Note &

4. Remarks (as shown below)

Goods Receiving Sheet

Date:

Name of the supplier Order No. Delivery Note No. Remarks

Signature of Receiving Clerk:

An analyzed receiving sheet has additional column of unit, unit price and also daily merchandise and is
divided in two major categories:
 1. Store room purchase: Goods are dispatched to the store and issued when requisitioned
by a department.

2. Direct purchases: Are entered in the receiving sheet and then sent direct to the kitchen
or the user department.

Other method of maintaining a receiving sheet is that the item is further analyzed into various main
categories of food. In both type of receiving sheet, a column is provided for sundry items like cleaning
materials, paper napkins etc.

Receiving sheets are usually made in duplicate, one copy is retained by the receiving clerk and
the other is sent to accounts department for verification of purchase and also to the food cost
accountant.

Items:

Cut: MEAT TAG

Total Out:

Price per Kg:

Total value:

Dealer:

Date:

Food Control Copy No.

Items:

Cut:

Total Out:

Price per Kg:

Total value:

Dealer:

Date:
Purpose of Meat Tag:

1. Provides a basis of control for an expensive item.

2. It ensures that the receiving clerk actually weighs each joint or meat items.

3. Checking of individual weight of each meat or joint is a check against the specification weight
range of the item.

4. Provides a reference number to aid issuing the kitchen or when yield testing (actual weight of an
item which can be processed and served).

BLIND RECEIVING

Blind receiving refers to receiving goods without any paper (format). When receiving, the concerned
person receives items and then checks/compares it with the purchase order for quality and quantity. It
takes a lot of time and manpower.

FACTORS TO BE CONSIDERED FOR EFFECTIVE RECEIVING

1. A delivery note must accompany every consignment by the supplier.

2. Everything delivered must be checked for the quantity and quality.

3. The process for inspecting the goods should not be rushed or done carelessly.

4. A request for a credit note should be prepared for all shortages and rejected goods.

Request for Credit

Name & Address of Hotel: Credit Note No.

 Telephone No:

Name & Address of Supplier: Date:

S. No. Item Delivery Note Amount Comments

No.
Rs. P

Difference:

Receiving Clerk: Delivery Man:

REASONS FOR CREDIT NOTE

 When goods are of poor quality.

 When the hotel has been overcharged.

 Lower priced item written as expensive item.

 When goods are less in quantity or weight.

STORING

Storing of goods should be handled by an expert. Since goods are of various natures, some are
perishable and can decay easily, while others need cool and dry conditions, most beverages should be
stored chilled. Some goods have to be issued frequently while others may be kept stored for a long time.
Also there is varied temperature range for storage of different goods. Some have less shelf life; some
can be stored for a very long time. So storing needs a great deal of attention, proper shelves, space,
atmospheric condition etc.

In stores, the refrigerators should be fitted with temperature dials so that they can be easily checked. All
modern cold rooms and refrigerators are fitted with the automatic defrosting unit which operates
usually at least once every twenty four hours, keeping the cooling coils free of ice and allowing them to
operate at maximum efficiency.

For the proper storage, undue items should not be accumulated in the main area e.g. tins, empty bottles
etc. the shelves should be made preferably of steel and should be adjustable, generally, the shelves
should be 11/2 feet deep. Rack bottoms should not touch the floor. Allow space for cleaning. As far as
possible, do not keep anything on the floor. For items like flour, special containers made of steel should
be provided which can be covered. Sometimes concrete and wooden shelves may also be provided.
Maintenance of wooden shelf is difficult and there is also the risk of foods being affected because of
insects, moisture and moulds. Where possible, provide mobile adjustable shelving racks for the general
store, this would allow for easy change in the layout of the store room, assist in cleaning of the stores
and the shelves. Items should be placed on the upper shelves and the lower shelves as per the demand.
The layout of the items is an important consideration. Basic work study techniques should be applied to
save time and energy. A poor layout causes confusion and extra movement and accounts for high labor
cost.

Typical layouts of the stores are:

1. Those having all items which are frequently issued located near to the door where issues are
made, and the remainder of items arranged by alphabetical sequence.

2. By the grouping of items together e.g. all canned items arranged in sections of fruit, vegetable,
fish etc.

Whatever form of layout be used, it is advisable that the stores stock list should be printed in relation to
the layout so that the stock taking may be quickly done. It is further advised that stock list should be
further divided into groups of similar items.

All food stuffs entering the establishment should be simply categorized as perishable and non-perishable
items. It is common practice for non-perishable items to go to the general stores. It is advisable,
whenever possible, to have two types of stores (perishable and non-perishable) sectionalized, and food
items issued from these on daily basis, so that the gross profit of the kitchen is near realistic.

The security of the store room is essential to efficient control and is obtained by having any windows
barred, refrigerator and cold rooms having strong locks and door to the stores being strong and fitted
with heavy duty locks. There should be fixed opening hour for the store and only the storekeeper be
allowed to pass the necessary entries and make stock tidy. During the open hour, the only person
entering the stores must be the staff of the store room and senior staffs such as purchasing officer held
by the storekeeper only, with the duplicate set of key kept in purchasing office.

EQUIPMENTS

1. A big and small weighing machine/s.

2. A scoop or ladle.

3. A cutting knife for opening tins.

4. A ladder to reach the upper shelves.

5. Trolleys-shelve trolley.

6. Lock up cabinets for storing small and expensive items which can be easily carried away.

7. A separate cabinet for storing the cleaning materials like mops, broom etc.

8. A counter for making deliveries kept in such a way that unwanted persons are not in a position
to enter the store room. It helps in minimizing the pilferage to some extent.
 9. Two wheel hand truck or sack truck.

Standard Recipe Card

A standard recipe is a recipe that is proven to produce a precise number of portions of a specific size at a
predictable level of quality and cost.

A standard recipe card (SRC) provides the information needed for food orders. A SRC has the quantities
and method that must be used to achieve a certain volume and quantity of food. The card also gives the
cost of a standard prepared amount. The standard prepared amount is usually 10 portions but it can be
changed to any amount. Portion numbers will vary depending on the type of business using the cards.
Knowing the cost of each food portion is necessary to determine the selling price.

Objectives of Standard Recipe Cards:

 eliminate guessing ingredients, quantities and cost

 eliminate wastage of commodities and labour
 eliminate unreliable production results
 maintain standards in ingredients, work methods/techniques, garnishing, presentation and
quality
 maintain cost control through accurate measurement of commodities
 maintain efficient purchasing
 maintain correct costing and pricing
 assist staff management in giving precise instructions
 assist staff training
 Assist in overcoming human factors ex. good/bad days, staff replacement

Yield Management

An important aspect of the standard recipe is that the quantities expressed are the net quantities
after removing husks, covering, fat, etc. Each raw material goes through many processes before it is
finally served to the guest. These processes are given in the table below. During these processes there is
loss in quantity giving a yield of edible portion much less than the original quantity.

To calculate yield there are some terms and formulas that have to be understood:

• AP = As purchased this is the amount of raw material one begins with before it goes through
preparation and cooking processes. It is measured at the time of receiving from the supplier. It
represents 100% of ingredient.

• EP = Edible Portion This is the refined amount that is served to the customer. It is generally less
in quantity to AP. It is the portion weighed before service.

• W = Waste. It is the amount of AP lost to obtain EP. Waste is always a part of AP.

CLASSIFICATION & CODING

Systematic classification and coding of various items of stores is essential for a good system of store
keeping. Materials in the stores are classified either on the basis of their nature or on the basis of their
usage; it is very common to divide the various items on the basis of their perishability i.e. classifying
them into perishable and non-perishable or dry stores. After dividing all items to various classifications,
the next step is to codify alphabetically or numerically each items of stores by giving it a distinctive code
number. Under this method of codification, the whole numbers are used to indicate the main group and
the decimals to indicate the primary, secondary and other groups.

Costing

A system and accounting devised to ascertain every product, with the underline objective of controlling
the operational efficiency of the organization. Costing may also be defined as the analysis of the
expenditure for the purpose of

a. Determining the cost of each product or service

b. Presenting appropriate cost information to the management.

Objective of Costing

There are three basic objectives in installing a cost accounting system, namely-

a. Finding the cost of products, service or department

b. Controlling the cost

c. Reducing the cost

The institute of Cost and Work Accountancy in England has defined “Cost Accountancy” as the
application of costing and cost accounting is the principle methods and techniques to ascertain
profitability. It includes the presentation of information deprived for the purpose of managerial decision
making.

Costing has been defined by the institute as “The technique and process of ascertaining cost” and Cost
Accounting as “The process of accounting the cost from the point at which expenditure is incurred or
committed in the establishment of its ultimate relationship with cost centers and cost units. In its widest
usage it embraces the preparation of statistical data, application of the cost control methods and
ascertainment of profitability of activities carried out or planned.”

The aims:-

1. Cost Control

2. Ascertain profitability and profiles earned including ascertaining causes that lead to particular
figure.

3. Collection and presentation of such information as required by the management in making

decisions.
Advantage of Food Costing

a. It is easy to calculate.

b. It monitors the daily stock levels.

c. It monitors the daily requisitions.

d. It necessitates the calculation of daily food revenue.

Disadvantage of Food Costing

a. It requires someone in the establishment to monitor and cost levels and daily purchase. While
hotels may have the F & B Control Department to exclusively monitor these things, it is tedious
process for independent restaurant operators, as this function is delegated to the chef, owner
or cashier.

b. It may not reflect those sales that are done at future dates while the requisition has been
done today for pre-preparation reasons.

c. It does not take into account costs of staff meals and complementary food for public relations
purposes. Food controllers take such transfers of food seriously in hotels as the volume of such
costs is high. In such cases the food cost percentage is calculated after subtracting transfers of
food to staff canteens, bars and complimentary meals.

Preventing pilferage theft of Revenue

A clear understanding of some of the sharp practices followed by those who deal with beverages should
be taken into consideration by the executives (F&B Controller) to prevent to a greater extent the loss of
revenue due to pilferage.

Pilferage Indicators:

1. Drop in sales of a particular brand.

2. Extra Sales of mineral water, sodas, tonic or cokes.

3. Unusual reporting of broken bottles.

4. Frequent cancellation of bills and overwriting of BOTs. void

5. Excessive demand of snacks or savories.

6. Presence of strange bottles.

For the above indicators what could be the reason?

Some common sharp practices

1. Bringing in bottles from outside.

2. Short pour.
 3. Dilution with water.

4. Adulteration of expensive drink with less expensive ones.

5. Presenting the same check over and over again.

6. Overcharging.

7. Making check without carbon for a duplicate.

In hotels, the bar and banquet is one of the area which is most vulnerable to theft in F&B Service
department. This is particularly true if you have a booming bar and banquet business and a strong
bartender. You might not feel the pain of constant theft and skimming, such as a free drink to the
bartender's friends here and there, or stealing from the cash register.

But it's essential to formulate and put in place an operational strategy to contain the problem. To that
end, here are practical recommendations on how to reduce your vulnerability to theft.

1. Prohibit Bartenders from Checking-Out Their Cash at the End of a Shift

In many operations, bartenders are required to reconcile their cash drawers. This entails using the cash
in the drawer to compile the bar's opening bank for the following shift and to record the remaining cash
proceeds onto a deposit slip. If the bartenders are stealing, the checkout process provides them with an
ideal opportunity to safely remove stolen funds secretly deposited into the register's cash drawer during
the course of their shift. Taking this responsibility away from the employees, bartenders will be forced
to either pull the money out of the cash drawer during the shift or opt not to use the register as a place
for their stolen funds.

2. Create Tip Jar Procedures

the bartenders' tip jar should be placed well away from the operation's cash register or POS (point-of-
sale system). If the tip jar is placed right next to the register, it is far too easy for bartenders to divert
stolen funds away from the register and into the tip jar. In addition, bartenders should be prohibited
from making change out of their tip jar or taking currency from the tip jar and exchanging it for larger
denominations out of the cash drawer. If the bartenders are stealing from the business and using the
cash drawer for the stolen funds, they can easily retrieve the money from the register under the
pretense of making change. For example, a bartender could take 20 $1 bills out of the tip jar, deposit the
currency into the register, but instead of taking out a $20 bill in exchange, he or she could remove four
$20 bills, withdrawing $60 of stolen funds.

3. Don't Allow Bartenders to participate in the Physical Inventory Process

The process of auditing the bar's physical inventory is solely a management function. Bartenders who
are stealing can use their participation in the physical inventory process to alter the recorded data so
that it offsets theft. This can be accomplished by overstating the amount of liquor inventory on hand at
the end of the month. Overstating the amount of liquor on hand will essentially have the same effect as
if the theft never occurred.

4. Create a Perpetual Inventory System

The perpetual inventory system tracks the changes in the liquor room's inventory. You can monitor
against internal theft by comparing the last entry on a product's perpetual inventory sheet with the
number of bottles in the liquor room. The more inventories you store in the liquor room, the more
reasons you have to adopt a perpetual system.

5. Require Managerial Approval of 'Comp' Sheet Entries

Bartenders should receive management approval before preparing the customer's complimentary drink.
This policy is intended to stop them from claiming, after the fact, that a drink was given away with
management's consent, when in reality the drink was sold and the proceeds of the sale were pocketed.

6. Strictly Enforce a 'No Sale' Policy

One of the more uncomplicated methods of theft involves a bartender selling a drink and depositing the
proceeds into the register using the "no sale" feature. Unless someone is watching the LCD (liquid
crystal display), the act usually goes unnoticed. Since the sale wasn't rung into the register, the
bartender need only remove the stolen proceeds from the cash drawer when safe to do so. The best
preventive measure against this type of theft is to restrict the use of the "no sale" key. One technique to
deterring theft through use of the "no sale" key is to provide the bartenders with an alternative source
for making change. A small, inexpensive container or even a cabinet drawer will suffice. By providing a
separate source for making change behind the bar, the bartenders will no longer have a legitimate
reason for accessing the cash drawer with the "no sale" key every time someone needs change. This will
make it slightly more challenging to steal unrecorded sales and depositing the funds in the cash drawer
without entering any sales data.

7. Require Bartenders to Verify Cash Drawer Count

Bartenders should be required to verify the amount of money used to comprise the bar register's
opening bank. This practice will prevent the bartenders from claiming that their opening bank was either
over or under the prescribed dollar amount to explain a cash shortage or overage in the register.
Periodically place an extra $10 bill in the bartender's bank and see if the person informs you of the cash
overage. It is a good way to verify if the bartender is counting his bank prior to the shift, and measure
the person's degree of integrity.

8. Enforce POS (Point-of-Sale) System or Cash Register Procedures

The cash drawer should always remain closed between transactions. Allowing the drawer to remain ajar
will completely negate the primary control function of the register. While bartenders should have access
to the key that turns the register on, they should not have access to the keys that activate the "z" (end
of shift summary) reading function. The LCD should face the public in a way that anyone seated at the
bar can observe what is being entered into the system. The area around the POS or register should
remain clear of clutter, such as books, manuals, or stacks of paper. Clutter can be used to hide money,
used drink tickets or a ledger system for keeping track of how much stolen money has been deposited in
the drawer.

9. Safeguard All POS Passwords

Ensure that all management passwords are kept safe and secure from the bartenders. This will prevent
bartenders from being able to open reports and learn their shift sales.
10. Take an Immediate 'Z' Reading After 'Last Call'
At the conclusion of "last call," the manager on duty should immediately take the "z" reading of the
register or run a sales report of the POS and pull the cash drawer out of the machine. (As suggested
above, a "z" reading is the end-of-the-shift or day report from a POS or cash register; i.e., "z" is the last
letter of the alphabet. Some folks will also refer to a mid-shift "z" reading, when running a summary
report in the middle of a shift. See below.) If the bartenders are stealing and using the cash register
drawer for stolen funds, this procedure will force them to withdraw the money during the shift while
there are still people milling about instead of during the relative privacy of closing.

11. Do Not Allow Bartenders to over pour or under pour

Bartenders should be expressly forbidden from purposely over pouring or under pouring the liquor
portion in a customer's drink. Likewise, bartenders should be directed not to "top-pour" liquor or
"ghost" the alcoholic portion in a blended drink. Both of these techniques are used by bartenders to
steal by under pouring the alcohol in a series of drinks. Over pouring or under pouring becomes a
nonissue if "precision-pour" control spouts are used, or a liquor control system is incorporated into the
beverage program.

12. Take Mid-shift 'Z' Readings

If a bartender is suspected of stealing and using the POS or register's cash drawer as a place for stolen
funds, the manager on duty can either confirm or refute those suspicions by taking a mid-shift "z"
reading. At some point in the shift, the manager should clear the register by taking a "z" reading or run a
sales report on the POS and replace the cash drawer with a new bank. If the bartender has deposited
unaccounted funds into the register for safe keeping, the cash drawer count will be "over" when
compared with the cash register's sales totals. One important element of the strategy is to periodically
conduct two mid-shift readings during the course of a night. This will prevent you from being
predictable. The bartenders will never be certain which nights you'll take two readings, making it riskier
to use the cash drawer for stolen proceeds.

13. Document Theft and Terminate the Thief

You need to send a message loud and clear to your staff that theft will not be tolerated. While you might
not want to pursue criminal action against a bartender for embezzlement or a similar crime,
documented theft is solid grounds for termination. A mere wrist slap does nothing to discourage others
from putting their hands in the till.

Cost Unit and Cost Centre:

Cost are ascertain by cost units and cost centers

Cost unit is a devised for purpose of breaking up or separating cost into smaller sub divisions
attributable to products and services e.g. Kg. ton. lb. etc. it should be clearly defines and selected before
the process of cost finding is started. It should not be too big or too small and should be selected that
the expenditure should be associated with it.

Cost Centers:
A cost center is the location where the cost occurs e.g. dept store, sell areas or item of equipment
(maintenance – boiler room).The determination of suitable cost center is very important in the
ascertainment and control of cost. The manager in charge is responsible for controlling the cost of the
cost center under his responsibility.

Elements of Cost

The elements of Cost are the primary classification of cost according to the facts upon which the
expenditure is anchored. The breakup of cost in its element is essential for the purpose of accounting
and cost control. In order arrive at the cost of any meal served, it is necessary to analyze the total
expenditure under distinct headings. The total elements of cost are material, labor and overheads.

Elements of Costs:-

1. Material Cost ( Food Cost)

2. Labor Cost ( Wages Cost)

3. Overhead Cost

1. Material Cost ( Food Cost)

It is the cost of the commodities supplied to the undertaking. Material Cost refers to 3 principle cost e.g.
Food cost, beverage cost, sundries as cigar and tobacco. Basically food cost consist of cost of food
consumed minus the cost of staff meals

Cost of food consumed= opening stock + purchases – closing stock

Food cost = Cost of food consumed – Cost of staff meals

2. Labor Cost

It includes all the remuneration of the employees both in the form of cash and kind. These are salaries,
wages, bonus, commissions and similar cash payments (for staff meals and accommodation)

3. Overhead Cost

These are the cost of services provided to the undertaking. Overheads are all cost other the material and
labor cost e.g. rent, depreciation, insurance, repair, stationary advertisement etc. (all cost beside
material and labor)

In catering industry all the elements of cost are expressed in terms of % of sale. For the purpose of Food
Cost reporting, any percentage given should be calculated in relation to the sale volume of the business.

Relation between Cost, Profit and Sales

Gross Profit or Kitchen Profit – difference between the selling price and food cost.

1. Gross Profit = Selling Price – Food Cost

 2. Selling Price= Material Cost ( Food Cost ) + Labor Cost + Overheads – net Profit

3. Net Profit = Selling price – Total Cost

Food & Beverage Controller

The food and Beverage Controller keeps a check on all the food and beverage outlets of the hotel. The
control is carried out on two broad areas and tobacco separately.

a. Food

b. Beverage (alcoholic and non-alcoholic)

For the control of food, all the food checks are collected daily from all the food and beverage outlets and
arranged serial wise, which are tallied with the KOT. The price is checked and total sale is calculated to
see whether the amount is justified or not. If any discrepancy, the concerned employees are informed
and necessary action is taken.

Function of F&B Controller

• To keep a constant check on costs of food and beverage production and hence maintain a food
cost level.

• To ensure that misappropriation of food and beverage does not occur.

• To prevent spoilage, pilferage and wastage of materials.

• To indicate preventive measures for wrong happenings.

• To keep strict check on liquor, as it is expensive item and even a small loose can lead to high
monetary loss.

Roles & Responsibility of Controller

• Preparation of actual cost procedures of food and beverage department.

• Preparation of a daily and monthly food and beverage report

• Maintaining records of complementary and staff meals.

• Spot checking on various issues and previous day’s balance on food with emphasis on
beverages.

• Costing of store issues and banquet menus.

• Checking of KOT and other food and beverage controls, periodical stocks and verification of
inventory.

• Daily inventory of hard liquor and what measures are exercised to control the same.

• Occasional market survey and its report

 • Portion control and control of wastage

• Menu planning and standard recipe formulation in consultation with chef and F & B manager.

• Physical check of outlets at various operational times.

Cellar Management
Introduction
A wine cellar is a storage room for wine in bottles or barrels, or plastic containers. In an active wine
cellar, important factors such as temperature and humidity are maintained by a climate control system.
In contrast, passive wine cellars are not climate-controlled, and are usually built underground to reduce
temperature swings. An aboveground wine cellar is often called a wine room, while a small wine cellar
(fewer than 500 bottles) is sometimes termed a wine closet. The household department responsible for
the storage, care and service of wine in a great mediaeval house was termed the buttery. Large wine
cellars date back over 3700 years.

Purpose

Wine cellars protect alcoholic beverages from potentially harmful external influences, providing
darkness, constant temperature, and constant humidity. Wine is a natural, perishable food product
issued from fruits fermentation. Left exposed to heat, light, vibration or fluctuations in temperature and
humidity, all types of wine can spoil. When properly stored, wines not only maintain their quality but
many actually improve in aroma, flavor, and complexity as they mature. Depending of their level of
sugar and alcohol, wines are more or less sensitive to temperature variances. The more the wine
contents alcohol and / or sugar the less sensitive it will be to temperature variances.

Function of cellar management may be listed as:-

 Centralized storage area for bulk quantities of liquor and beverages

 May be a traditional cellar or cool room
 Protects valuable stock from theft
 Maintains the quality of the stock
 Monitors the movement of the stock
 Managed by a cellar-man

Responsibilities of Cellar man

 Stock the cellar with adequate supply
 Ensure uninterrupted supply to bars
 Store alcohol at appropriate temperatures to prevent spoilage
 Issuing against authorized requisitions
 Update the records of the cellar
 Protect the stock from theft & other malpractices.