Libro de cocina(costos)

NINTH EDITION

LAST H1 HEAD

i

PRINCIPLES OF FOOD, BEVERAGE, AND LABOR COST CONTROLS
Paul R. Dittmer J. Desmond Keefe III

JOHN WILEY & SONS, INC.

NINTH EDITION

LAST H1 HEAD

i

PRINCIPLES OF FOOD, BEVERAGE, AND LABOR COST CONTROLS
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 CopyrightAct, 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., 111River 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 impliedwarranties 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 commercialdamages, including but not limited to special, incidental, consequential, or other damages. Designations used by companies to distinguish their products are often claimed as trademarks. In all instances where John Wiley & Sons, Inc. is aware of a claim, the product names appear in initial capital or all capital letters. Readers, however, should contact the appropriate companies for more completeinformation regarding trademarks and registration. For general information on our other products and services, or technical support, please contact our Customer Care Department within the United States at 800-762-2974, outside the United States at 317-572-3993 or fax 317-572-4002. Wiley also publishes its books in a variety of electronic formats. Some content that appears in print may not be available inelectronic books. For more information about Wiley products, visit our Web site at http://www.wiley.com. 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 2008001373 Printed in the United States of America 10 9 8 7 6 5 4 3 2 1

CONTENTS
PREFACE IX

PART I INTRODUCTION TO FOOD, BEVERAGE, AND LABOR CONTROLS 1
CHAPTER 1 COST AND SALES CONCEPTS 3
INTRODUCTION 4 • COST CONCEPTS 10 • • • SALES CONCEPTS 16 • • • THE COST-TO-SALES RATIO: COST PERCENT 22 KEY TERMS IN THIS CHAPTER 32 EXCEL EXERCISES 35CHAPTER ESSENTIALS 31

QUESTIONS AND PROBLEMS 32

CHAPTER 2

THE CONTROL PROCESS
INTRODUCTION 40 CONTROL SYSTEMS 60 ESSENTIALS 66 • • •

39
• THE CONTROL PROCESS 43 • • CHAPTER •

CONTROL 40

COST–BENEFIT RATIO 64 •

KEY TERMS IN THIS CHAPTER 66

QUESTIONS AND PROBLEMS 67

EXCEL EXERCISES 70

CHAPTER 3

COST/VOLUME/PROFIT RELATIONSHIPS 71
INTRODUCTION 72 POINT 80 BISTRO 80 •...