Food Storing and Issuing

control

10/20/20 BAC-4131 Food and Beverage Management Cost Control: Food Storing and Issuing Slide 1 / 23
Control
 Recap of the previous session
• List in sequence the procedure for
receiving food.
• Set differences between directs and
stores.
• List characteristics of an Invoice.
• Explain features of receiving clerks daily
report.

10/20/20 BAC-4131 Food and Beverage Management Cost Control: Food Storing and Issuing Slide 2 / 23
Control
 Learning objectives KCM
• Three causes of unplanned costs that can develop
while food is in storage.
• Explain the importance of establishing standards for
each of the following: storage temperatures.
• Explain the difference between inter-unit and intra-
unit transfers, and give two examples of each.
• Explain the significance of transfers in determining
accurate food costs

10/20/20 BAC-4131 Food and Beverage Management Cost Control: Food Storing and Issuing Slide 3 / 23
Control
 Scope
• Storing control: Establishing standards.
• Record keeping in the stores.
• Computerized procedure.
• Dating and pricing of stored foods.
• Transfer document.
• Sample Problem

10/20/20 BAC-4131 Food and Beverage Management Cost Control: Food Storing and Issuing Slide 4 / 23
Control
 Storing control: Establishing standards

• In general, the standards established for

storing food should address five principal
concerns.
1. Condition of facilities and equipment.
2. Arrangement of foods
3. Location of facilities
4. Security of storage areas
5. Dating and pricing of stored foods

10/20/20 BAC-4131 Food and Beverage Management Cost Control: Food Storing and Issuing Slide 5 / 23
Control
Condition of facilities and equipment

• Maintaining proper temperature.

• Proper storage containers.
• Shelving.
• Cleanliness.

10/20/20 BAC-4131 Food and Beverage Management Cost Control: Food Storing and Issuing Slide 6 / 23
Control
 Arrangement of foods

1. Keeping the most used items readily

available.
2. Fixing definite location.
3. Rotation of stock.

10/20/20 BAC-4131 Food and Beverage Management Cost Control: Food Storing and Issuing Slide 7 / 23
Control
 Location of facilities

• Whenever possible, the storage facilities for both

perishable and nonperishable foods should be
located between receiving areas and preparation
areas, preferably close to both.
1. Speeding the storing and issuing of food.
2. Maximizing security.
3. Reducing labor requirements.
4. Minimizing infestation of rodents and other
unwanted creatures.

10/20/20 BAC-4131 Food and Beverage Management Cost Control: Food Storing and Issuing Slide 8 / 23
Control
 Security of storage areas

• Food should never be stored in a manner

that permits pilferage.
• A storeroom for staple food products should
never be left open and unattended.
• Employees should not be permitted to
remove items at will.
• When the storeroom is closed, it should be
locked, and the single key should be in the
storeroom clerk ’ s possession.
10/20/20 BAC-4131 Food and Beverage Management Cost Control: Food Storing and Issuing Slide 9 / 23
Control
 Dating and pricing of stored foods
• Dating traditionally used to be done by
using a marker on the cling film laced on
the product.
• Its an indication of the processed food age.
• It allows the kitchen staff to use the older
processed item first.
• Pricing has become important in storage of
non processed items.

10/20/20 BAC-4131 Food and Beverage Management Cost Control: Food Storing and Issuing Slide 10 / 23
Control
 Record keeping in the stores
• The Requisition. A requisition, is a form filled
in by a member of the kitchen staff. It lists the
items and quantities of stores that the kitchen
staff needs for the current day ’ s production.
• Each requisition should be reviewed by the
chef, who should check to see that all required
items are listed and that the quantity listed for
each is accurate.

10/20/20 BAC-4131 Food and Beverage Management Cost Control: Food Storing and Issuing Slide 11 / 23
Control
 Sample requisition

10/20/20 BAC-4131 Food and Beverage Management Cost Control: Food Storing and Issuing Slide 12 / 23
Control
Advantages of stores issue requisitions

• A documented way of issues.

• Creates usage awareness within
employees.
• Makes two individuals responsible for their
acts.
• Makes both individuals accountable for the
material used.

10/20/20 BAC-4131 Food and Beverage Management Cost Control: Food Storing and Issuing Slide 13 / 23
Control
Pricing the requisition(Manual operation)

10/20/20 BAC-4131 Food and Beverage Management Cost Control: Food Storing and Issuing Slide 14 / 23
Control
 Computerized procedure
• The unit cost of each item is marked on
each container as it is stored, making it
readily available to the storeroom clerk.

• A book or card file is maintained for all

staple items, one page or one card per
item. As prices change, the most recent
purchase price is entered.

10/20/20 BAC-4131 Food and Beverage Management Cost Control: Food Storing and Issuing Slide 15 / 23
Control
 Computerized procedure
• The most recent purchase price for each
item is listed on a perpetual inventory card
or in the computer.

• The storeroom clerk keeps a mental

record of the orders placed and usually
remembers

10/20/20 BAC-4131 Food and Beverage Management Cost Control: Food Storing and Issuing Slide 16 / 23
Control
 Food and Beverage Transfers
• Intra-unit Transfers
Intra-unit transfers are food and beverage
transfers between departments of a food
and beverage operation.
• Between Bar and Kitchen.
• Between Kitchen and Kitchen.
• Inter-unit Transfers.

10/20/20 BAC-4131 Food and Beverage Management Cost Control: Food Storing and Issuing Slide 17 / 23
Control
 Transfer document

10/20/20 BAC-4131 Food and Beverage Management Cost Control: Food Storing and Issuing Slide 18 / 23
Control
 Sample Problem
• The Express Restaurant Company owns and
operates three small units in one community.
• Gross food sales and food costs as recorded
on the books of each unit are as follows:
Unit A Unit B Unit C
Sales $ 15540098300 228000
Food Cost $ 89808 30473 77520

10/20/20 BAC-4131 Food and Beverage Management Cost Control: Food Storing and Issuing Slide 19 / 23
Control
 Sample Problem
• The above figures do not include the values
of the food transferred from Units A to the
other two units. These are all baked goods
used in the chain which are produced in
one bake shop located in Units A.
• During the period transfers from Unit A to
the other units totaled $ 20000 of which $
8000 was sent to Unit B and the remainder
to Unit C.
10/20/20 BAC-4131 Food and Beverage Management Cost Control: Food Storing and Issuing Slide 20 / 23
Control
 Sample Problem
1. Calculate the food cost percents before
transfers are taken into account.
2. Adjust the food cost figures by amounts
of transfers to determine more accurate
food costs.
3. Calculate the food cost percents based
on the costs determined in (2).

10/20/20 BAC-4131 Food and Beverage Management Cost Control: Food Storing and Issuing Slide 21 / 23
Control
 Sample Problem 2
• In the spreadsheet on page 23 calculate the
total value of the requisitions:

• If a new store room clerk discovers an item on

the shelves still in condition but six months
old, what kind of action is advisable.
 Item Purchase Unit Per Unit Price Rs
Apple Sauce 10 Can 2.10
Beets Slices 10 Can 1.62
Carrots Diced 10 Can 2.63
Clams Minced 10 Cans 4.29
Cocktail sauce   Gallon 5.75
Coffee   Pound 1.15
Corn Whole Kernel 10 Cans 2.13
Cranberry sauce 10 Cans 1.89
Flour All Purpose   Pound 0.23
Fruit Cocktail 10 Cans 2.05
Garlic Powder   pound 3.48
Ketchup 12 Oz 0.48
Linguine   Pound 0.32
Mushrooms whole 10 can 3.21
Mustard 8 Oz 0.25
Olive Oil   Gallon 3.72
Peaches Halves 10 Cans 2.45
Pepper black   Pound 2.54
Pepper white   Pound 2.98
Pineapple crushed 10 Can 1.89
Rice   Pound 0.18
Salt   Pound 0.1
Sauerkraut   Can 2.23
Sugar Granulated   Pound 0.39
Tomato Puree 10 Can 1.98
Tomato whole peel 10 Can 1.49
Vinegar   Gallon 2.58

10/20/20 BAC-4131 Food and Beverage Management Cost Control: Food Storing and Issuing Slide 23 / 23
Control
Questions

Comments
10/20/20 BAC-4131 Food and Beverage Management Cost Control: Food Storing and Issuing Slide 24 / 23
Control