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Paul R. Dittmer

J. Desmond Keefe III







Paul R. Dittmer J. Desmond Keefe III JOHN WILEY & SONS, INC.

This book is printed on acid-free paper.

Copyright © 2009 by John Wiley & Sons, Inc. All rights reserved Published by John Wiley & Sons, Inc., Hoboken, New Jersey.

Published simultaneously in Canada.

No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning, or otherwise, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc., 222 Rosewood Drive, Danvers, MA 01923, 978-750-8400, fax 978-646-8600, or on the web at www.copyright.com. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030, 201-748-6011, fax 201-748-6008, or online at http://www.wiley.com/go/permissions.

Limit of Liability/Disclaimer of Warranty: While the publisher and author have used their best efforts in preparing this book, they make no representations or warranties with respect to the accuracy or completeness of the contents of this book and specifically disclaim any implied warranties of merchantability or fitness for a particular purpose. No warranty may be created or extended by sales representatives or written sales materials. The advice and strategies contained herein may not be suitable for your situation. You should consult with a professional where appropriate. Neither the publisher nor author shall be liable for any loss of profit or any other commercial damages, including but not limited to special, incidental, consequential, or other damages.

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Library of Congress Cataloging-in-Publication Data:

Dittmer, Paul.

Principles of food, beverage, and labor cost controls / Paul R. Dittmer, J. Desmond Keefe III. — 9th ed.

p. cm.

Includes index.

ISBN 978-0-471-78347-3 (cloth/CD: alk. paper)

1. Food service—Cost control. I. Keefe, J. Desmond. II. Title.

TX911.3.C65D57 2009 647.95068—dc22 Printed in the United States of America



–  –  –


Successful restaurant personnel, including chefs, restaurant managers, food and beverage controllers, dining room managers, and stewards have many skills. Among them is the ability to keep costs at predetermined levels. They understand that successful operations require that costs be carefully established and monitored so that profit will result. After all, most profitable restaurants have only about a 10 percent profit margin on sales after taking all costs into consideration. Food, beverage, and labor costs generally represent between 60% and 70% of the toal costs of a restaurant operation. If these costs are not carefully established and monitored, they can gradually increase until profit is eliminated and losses are sustained.

This text has been written to provide the student with the necessary principles to keep restaurant costs under control so that a profitable operation can be sustained. Putting these principles into practice will not guarantee a profit, because there are other necessary elements for a successful restaurant. But they are absolutely necessary if a profit is to be maintained. Chain operations such as Red Lobster, Olive Garden, Burger King, and Wendy ’s have learned long ago the necessity of keeping cost under control They supply high-quality products to their restaurants and establish procedures that guarantee food, beverage, and labor costs will be kept within predetermined bounds. Independent restaurants must do the same if profits are to be realized. Learn these principles well and you will stand a much better chance of being successful in your chosen profession.


This text has been developed for use in courses introducing food, beverage, and labor cost controls to students preparing for careers in food and beverage management as well as hotels and other enterprises where this knowledge is necessary. This edition consists of 21 chapters, divided into four parts,

as follows:

Part I offers an introduction to food, beverage, and labor cost controls, defining a number of key terms and concepts and providing a foundation for the balance of the work as well as some sense of its scope. It identifies x PREFACE working definitions for the terms cost and sales, discusses the control process in some detail, and introduces the basics of cost/volume/profit analysis.

Part II addresses the application of the four-step control process to the primary phases of foodservice operations: purchasing, receiving, storing, issuing, and production. Specific techniques and procedures for each phase are explained and discussed in detail. Three chapters are devoted to determining costs and using them as monitoring devices in foodservice operations. One chapter deals specifically with menu analysis. Another discusses food sales control, offering a broad definition of the term and providing detailed discussion of several approaches to sales control.

Part III discusses the application of the four-step control process to the various beverage operations: purchasing, receiving, storing, issuing, and production. Here, too, specific techniques and procedures for each phase are explained and discussed in detail. One chapter is devoted to the principal methods used to monitor beverage operations. The final chapter in Part III specifically addresses beverage sales control, offering a broad definition of the term and providing detailed discussions of several approaches to controlling beverage sales.

Part IV is a four-chapter exposition of labor cost control. The first of the four explores the factors affecting labor cost and labor cost percentage.

Admittedly, some of these are beyond the control of management, but it is important for managers to know about them. The second chapter discusses the need for performance standards. This leads naturally to a chapter on training, a topic many believe to be central to labor cost control. The concluding chapter in Part IV deals with monitoring performance and taking corrective action.

The authors recognize that most food and beverage operations are computerized to a great extent. Thus, each of the chapters in Parts I, II, and III incorporates a discussion of computer use in food and beverage operations. Additionally, Excel computer exercises are provided at the end of each chapter, utilizing the CD-ROM found in the back of this book.

In developing and revising the text, flexibility has always been a key concern. For example, each of the four parts can generally stand alone.

Except for Part I, eliminating any other part will not make it difficult to use the remaining parts. Thus, in courses without beverage components, instructors may prefer to skip Part III. And instructors in courses that do not include labor cost control can choose to ignore Part IV.

The book has a greater number of chapters than many instructors use in a one-term course. In our view, this is a virtue, because it provides instructors with opportunities to select chapters dealing with specific topics identified in xi


their course syllabus. We believe this is the best way to meet the varying needs of instructors in the broad range of courses and programs in this field.

Because a great many chapters include more questions and problems than most will be inclined to assign, instructors will find it easy to make selective use of the end-of-chapter exercises for written assignment or for in-class discussion.

For those instructors who will use this text as a supplement to train management personnel, Chapter 20 is particularly useful. It outlines specific training methods, and provides various thoughts on training methods that can be best utilized in different circumstances.


Chapters are organized in the folowing manner.

1. Chapter objectives are listed at the beginning of each chapter.

2. Chapter 1 illustrates a hypothetical restaurant, and each chapter thereafter continues a discussion of that restaurant, relating the control procedures discussed in that chapter to the hypothetical restaurant.

3. A discussion of established computer programs that perform control procedures in each chapter is included. Web references for these programs are listed at the end of the chapter.

4. Chapter essentials and key terms in that chapter are shown at the end of each chapter discussion.

5. Substantial numbers of questions and problems are listed at the end of

each chapter.

6. A running exercise for a hypothetical restaurant in Excel is included at the end of each chapter, and the CD-ROM for that exercise is included in the text.

An additional feature is a glossary of all key terms listed in the text. It is found at the conclusion of text material.


This edition contains the following new features. Each chapter has been updated with current material and outdated material has been eliminated.

All figures have been updated. All chapters contain a discussion of computer


–  –  –


An Instructor’s Manual (ISBN: 978-0-470-25732-6) to accompany the textbook is available to qualified adopters upon request from the publisher. It contains answers to the end-of-chapter questions and problems, along with various other materials designed to assist in the classroom.

A companion Web site, at www.wiley/college/dittmer, is also available for instructors with this text, which includes the Instructor’s Manual and PowerPoint slides as well as the solutions to the Excel exercises.

WebCT and Blackboard online courses are available for this book. Visit www.wiley.com/college/dittmer and click on “Blackboard” or “WebCT” in the Title Information box, or contact your Wiley representative.

A newly created Study Guide (ISBN: 978-0-470-14056-7) provides several additional resources to help students review material and exercises to strengthen their knowledge of key concepts.

–  –  –

And those who reviewed earlier editions of this book:

Earl Arrowwood, Jr., Bucks County Community College James A. Bardi, the Berks Campus of Pennsylvania State University Patricia S. Bartholomew, New York Technical College of the City University of New York Kevin Bedard, of Canopy ’s Training Restaurant, a program of the Educational Opportunity Center, State University of New York at Brockport Anthony Bruno, Nassau Community College Mary Ann Caroll, Keystone Junior College Prakash Chathoth, San Francisco State University Frank C. Constantino, New York Technical College of the City University of New York John Drysdale, Johnson County Community College David Dyer, University of Central Florida Michael Evans, Appalachian State University Julie Fain, New Hampshire College George G. Fenich, University of New Orleans T.C. Girard, Southern Illinois University, Carbondale Robert A. Heath, Birmingham (U.K.) College of Food, Tourism, and Creative Studies Stephen K. Holzinger, New York Technical College of the City University of New York John Peter Laloganes, Cooking & Hospitality Institute of Chicago Charles Latour, Northern Virginia Community College Fredrick Laughlin, Jr., Northwestern Michigan College Chris Letchinger, Kendall College Edward F. McIntyre. Birmingham (U.K.) College of Food, Tourism, and Creative Studies Paul McVety, Johnson and Wales University Fedele J. Panzarino, New York Technical College of the City University of New York Wallace Rande, Northern Arizona University Larry Ross, Georgia State University Rodney Rudolph, State University of New York Technical College at Delhi Warren Sackler, Rochester Institute of Technology Andrew R. Schwartz, Sullivan County Community College xiv PREFACE Jeffrey A. Sheldon, Cincinnati State Technical & Community College Allan Sherwin, Harry Lundeberg School of Seamanship Robert Sobigraj, Johnson County Community College Don St. Hillaire, California State Polytechnic University-Pomona John Stefanelli, University of Nevada, Las Vegas Clorice Thomas-Haysbert, Delaware State University David Tishkoff, Columbus State Community College David Tucker, Widener University Clifford Wener, College of Lake County PART I




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