i
Food Production-iV
Class - XIItext Book
ii
iii
Acknowledgements
editing & coordination1. ShriS.K.Jena,AssistantEducationOfficer,CBSE(Voc&Edusat)
Authors
1. ShriN.S.Bhuie,Director(Studies),NationalCouncilforHotelManagementandCateringTechnology,PlotNo.A-34,Sector-62,Noida
2. ShriRakeshPuri
2. ShriSatvirSingh,Principal,InstituteofHotelManagement,ChandigarhCollegeofHotelManagementVPO,Landran,MohaliPunjab
3. ShriR.K.Singh,Lecturer, InstituteofHotelManagement,Sector-GAliganj,Lucknow226024
4. Ms.R.Parimala,Lecturer,InstituteofHotelManagement,CITCampus,TTTI,Tharamani(PO),Chennai600113
AdvisorsSh.VineetJoshi,Chairman,CBSE,Delhi
Sh.ShashiBhushan,Director(Edusat&Vocational)&Director(Academic)CBSE,Delhi
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v
Preface
TheCentralBoardofSecondaryEducationhasinitiatedapolicyofintroducingcompetencybasedVocationalCoursesinvarioussectorsoftheeconomyincollaborationwithleadingindustriesofthesimilarfield.Theobjectiveofsuchcoursesis todevelopemployableskillsamongthestudentsforselfaswellasjobemployment.TheBoardhasinitiatedtheprocesstorevampthevocationaleducationinthecountrybymakingitmoreacceptableandusefulforthestudents.Undersuchprogram,theCentralBoardofSecondaryEducationincollaborationwithNationalCouncilforHotelManagementandCateringTechnologyhasintroducedtwoVocationalPackagessuchas1.FoodProduction,2.Food&BeverageServiceatSeniorSecondaryLevel.
Thefoundationcourse inFoodProductiongivesan insight into thebasicsofcookingfoodcoupledwiththescientificapproachbytryingtounderstandthebasiccommoditiesutilizedinthepreparationoffood.Cookingoffoodisaskillbasededucationthatrequiresboth,thestyleofartandthemethodofscience.
Thepresenttextbook"FoodProduction-IV"iswritteninamannerwhichiseasytoreadandunderstand.Itistodevelopknowledgeandunderstandingtoproducefoodcommoditieswhichresultsinqualityproductsbasedonestablishedprocedures.Thisisaccomplishedby the study of theory related toMenu planning, indenting and Food Costing. Thistypeofinformationispresentedthroughoutthistext.Thishelpsinpreliminarylevelofunderstandingashowtoproducequalitydishes.ItalsogivesaninsightintothedifferentregionalcuisinerelatedtoIndiacooking.Italsoexplainsaboutquantitycookingadaptedbythedifferentcateringestablishment.
TheBoardacknowledgesthecontributionmadebytheteamofexperiencedauthorsincompletingthemanuscript.ThetextbookonFoodProductionisanoutcomeofaseriesofmeetingsorganizedbytheVocationalUnit.TheprocessinitiatedunderthedirectionofSh.ShashiBhusan,formalDirector(EdusatandVoc.)andDirector(Academics)and
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completedunder theguidanceofDr.RashmiSethi (EducationOfficer,Voc.)andherteam.TheboardappreciatestheinitialeffortsofSh.S.KJena(FormalAEO)andDr.VivekNagpal(ConsultantVoc.).AspecialmentiontotheeffortsofResearchFellowofMs.SunainaSrivastavawhocarefullyproofreadthemanuscript.SpecialthankstoSh.N.S.Bhuie,DirectorofStudies,NCHMCT,NoidaforTechnicalguidancetopromotethe guidancemote hospitality education in school level in India. I am sure this bookwouldservetriepurposeofausefulresourcematerialforstudentsandtheteachers.
(VINEETJOSHI)CHAIRMAN
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rFkk izkf.kek=k ds izfr n;kHkko j[ks_(t) oSKkfud n`f"Vdks.k] ekuookn vkSj KkuktZu rFkk lq/kj dh Hkkouk dk fodkl djs_(>) lkoZtfud laifÙk dks lqjf{kr j[ks vkSj fgalk ls nwj jgs_(×k) O;fDrxr vkSj lkewfgd xfrfof/;ksa ds lHkh {ks=kksa esa mRd"kZ dh vksj c<+us dk lrr iz;kl djs ftlls jk"Vª
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viii
tHe conStitution oF indiA
PreAMBLe
We, tHe PeoPLe oF indiA, havingsolemnlyresolvedtoconstituteIndiaintoa2[SoVereiGn SociALiSt SecuLAr deMocrAtic rePuBLic]andtosecuretoallitscitizens:
JuStice, social,economicandpolitical;LiBertY ofthought,expression,belief,faithandworship;eQuALitY ofstatusandofopportunity;andtopromoteamongthemallFrAternitY assuringthedignityoftheindividualandthe2[unityandintegrityoftheNation];
in our conStituent ASSeMBLY this twenty-sixth day ofNovember, 1949, doHereBY to ourSeLVeS tHiS conStitution.
1. Subs,by theConstitution (Forty-SecondAmendment)Act.1976, sec.2, for "SovereignDemocraticRepublic(w.e.f.3.1.1977)
2. Subs,bytheConstitution(Forty-SecondAmendment)Act.1976,sec.2,for"unityoftheNation(w.e.f.3.1.1977)
tHe conStitution oF indiA
chapter iV A
FundAMentAL dutieSArticLe 51AFundamental duties - ItshallbethedutyofeverycitizenofIndia-
(a) toabidebytheConstitutionandrespectitsidealsandinstitutions,theNationalFlagandtheNationalAnthem;
(b) tocherishandfollowthenobleidealswhichinspiredournationalstruggleforfreedom;
(c) toupholdandprotectthesovereignty,unityandintegrityofIndia;
(d) todefendthecountryandrendernationalservicewhencalledupontodoso;
(e) TopromoteharmonyandthespiritofcommonbrotherhoodamongstallthepeopleofIndiatranscendingreligious,linguisticandregionalorsectionaldiversities;torenouncepracticesderogatorytothedignityofwomen;
(f) tovalueandpreservetherichheritageofourcompositeculture;
(g) toprotectandimprovethenaturalenvironmentincludingforests,lakes,rivers,wildlifeandtohavecompassionforlivingcreatures;
(h) todevelopthescientifictemper,humanismandthespiritofinquiryandreform;
(i) tosafeguardpublicpropertyandtoabjureviolence;
(j) to strive towards excellence in all spheres of individual and collective activity so that the nationconstantlyrisestohigherlevelsofendeavourandachievement.
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Contents
i. chapter i
QuantityFoodProduction 1
ii. chapter ii
MenuPlanning 12
iii. chapter iii
Indenting 24
iV. chapter iV
PurchasingandStoringofFoodItems 28
V. chapter V
FoodCosting 43
Vi. chapter Vi
FoodCostControl 74
Vii. chapter Vii
RegionalCuisine 82
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1
Learning objectives : Attheendofthisunitstudentwouldbeableto:
1. Toexplainbulkfoodproduction 2. TolisttheobjectivesandfeaturesofInstitutionalcatering. 3. Todescribethecharacteristicsaidinecatering 4. Tostatethefeaturesofhospitalcatering
QuAntitY Food ProductionCHAPTERI
i. deFinitionWhen food ismade to catermore numberofpersons,itcouldbetermedasbulkfoodproduction.ThereisnospecificdefinitionforBulkFoodPreparationbutwecannarrateitas“AnyFoodpreparedforanumbermorethen25canbe termedasBulkorMassorVolumeFoodProduction”.
ii. cAteGorizAtion oF BuLk Food Production (PLAce WiSe)
Therearetwobasiccategoriesunderwhichthemass food or bulk food can be dividedare:-
1. commercial cateringPlaceslikehotels,restaurants,motels,clubs,bars, banquets, airline catering, transportcatering, fast food outlets etc., where thefoodismadeandservedforearningprofits.
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2. Social cateringPlaces like school canteens, college mess, employee’s cafeteria, mid day meals atGovernmentprimaryschools,hospitalcateringandothersimilarfoodproductiondonetoprovidegood,healthyandcosteffectivefoodformasseswithoutaimingforearningprofits.
iii. MenuS uSedFor commercial Catering Units: They do production as per their menus and thezz
forecastplayamajorroleindecidingthebulkornumberofportionstobemade.Tocompetewithothersimilarunitstheyemphasizeonablendofuniqueandtraditionalfooditems.
ForSocialCateringUnits:Theproductionisdonezz
asper cyclicmenus and thebulk isfixedas thenumberofportionstobemadeisknown.Emphasisisgiventothebalanceddietwithvariationinthemeals.
iV. tYPeS oF MeALS SerVedAtdifferentplacesthefoodispreparedfordifferentgroupofpeople.Athospitalitismadeforpatientsandtheirattendants,Doctorsandstaff;andataschoolitisforthechildren.Asweknowwhenweservefoodtodifferentcategoriesofpeoplethat’swhyfoodalsogetsitsdifferentshade.
Followingmajormealsareservedatdifferentunits;
Breazz kfast11a.m.tea/coffeewithsnackszz
Lunchzz
4p.m.tea/coffeewithsnackszz
Dinnerzz
Theabovemealsarenormallyservedatplaces likehotel,coffeeshop,roomservice,employee’scafeteria,residentialschoolmess,hospitalsetc.
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Forbanquetsandpartieswhenfoodismadeinbulk,itisservedformealslikelunchordinner.
Placeslikefastfoodoutletsandcateringservicesavailableatcommonsocialplaceslikerailwaystationetc.;specificitemsaremadeandareservedthroughouttheday.
V. SALient FeAtureS(a)Theaimandobjectiveofsuchbulkfoodproductionistosupplyhygienicandsafefoodtothemasses.
(b)Foodisservedtocomplementtheirotheractivitiesandtofulfillmentoftheobjectivesof the institution as related to the IndustrialCanteens.The food prepared at suchplacesismadeonacyclicmenu.
(c)Other outlets aiming to earn profit do the production as per their menu and theforecast.
(d)Aperfectplanning,ProperIndenting,PortionControlandminimizedwastagearethekeyfactorsforbulkfoodproductionandservice.
(e)Easeofmakingfood,easeofservingsuchfoodinashortspanoftimeismustastheservingtimeatplaceslikeInstitutions,Industriesandhospitalsislimited.
Vi. MAnPoWer reQuireMent For commercial Catering Units:zz Theydoproductionaspertheirmenusandtheyneedspecializedmanpowertoaccomplishthejobastheysellittoearnprofitandreputationamongsttheirclients.
For Social Catering Units:zz They do needspecialistsbutonlyfewneededastherestoftheworkisrepeatedtypeonlythequantumofworkislarge.
Vii. eQuiPMentS reQuiredTheequipmentsrequiredformassorbulkfoodproductionandserviceareasfollows:
a) Light equipmentsLadlezz
4
Perforatedspoonszz
Cookingspoonszz
FlatCookingSpoonszz
LargeFlatCookingSpoonszz
LargeJhara(perforatesspoon)zz
Dohri(Largespoontodishoutcookedfood)zz
Strainerszz
LargePerforatedstrainerszz
LargeGriddleszz
LargeDeepFryingPans(Karahi)zz
LargeCookingPanszz
LargeCookingPotszz
JalebiKadhaizz
LargeWoodenCookingSpoonszz
LargePressureCookerszz
LargeTrayszz
LargeThaliszz
LargeBasinszz
Kniveszz
Pealerszz
Rollingpinszz
Graterszz
Masherszz
ElectricalMixerszz
ManualStoneGrinderszz
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Bowlszz
SmallPotszz
SmallPanszz
b) Heavy equipmentsOvenszz
ElectricalMixer(HeavyDuty)zz
StoneGrinder(Electrical)zz
ElectricalPotatoPealerzz
DeepFridgezz
Fridgezz
DeepFatfryerzz
TiltingPanszz
RiceSteamerszz
GasBurners(HeavyDuty)zz
S.S.workingTableszz
Slicer(Electrical)zz
Grater(Electrical)zz
RotimakingMachine(Automatic)ifthenumbersaretoolargezz
DoughKneaderzz
FoodTrolleyzz
BainMariezz
StorageBinszz
GasBankzz
IdlySteamerzz
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Factors affecting Quality and Quantity control Quality,quantityandportioncontrolisveryimportantwheneverdealingwiththemassorbulkcooking.Agoodqualitystandardshouldcoveressentialcharacteristicsthatmayindicatequalitystandards.Aqualitycontrolprogrammakesitpossibletoserveconsistentstandards.Employee’s evaluation,Tastepanel scoring, customer feedbackandothermeanscanbeusedtoevaluatequality.
Therearedifferentfactorsaffectingqualityandquantityofthefood.
Proper forecasting of the quantity required and controlled portion size are two basic zz
essentials for quality and quantity control.
Portion size varies according to the food, flavor and portion appearance.zz
Adults, teenagers and small children consume different quantities and portion. Men eat zz
more than women, an individual doing hard work needs more calories means more food as compared to a person doing sedentary tasks.
Giving liberal quantities of less costly foods and smaller quantities of costly food can be zz
plasticized.
The portion appearance is affected by the size and shape of the dish, decoration and width zz
of the rim, dish color and food arrangement.
The servers should be informed before service on the size of PORTION by weight, volume zz
or count and also the dish in which they are to be served. The type of serving tool should be specified.
The use of standard recipes offers a sound basis for controlled portioning and the achievement zz
of uniform products every time.
Sampling of food by seniors should always be done before service to ensure quality food. zz
inStitutionAL cAterinG
introductionOriginatedfromGurukul,Ashram,during12thCentury,NalandaUniversitynotonlyinIndiabutthroughoutAsia
InModernworld: It is responsible for healthwelfare of younger generation, school,colleges&ResidentialUniversity
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Age group 5-25years.
Social responsibilityof developing goodfood habits amongthe children ofIndiaandhelpingtobuild in strong,andhealthypopulation.
Vii. objectives(a)Toservefoodofgoodquality,properlycooked&prepared.
(b)Todeliverprompt&courteousservice.
(c)Toprovidewellbalancedvariedmenu.
(d)Toofferreasonableprice.
(e)Toensureadequateeffectivefacilities.
(f)Tomaintainhighstandardsofcleanliness&sanitation.
Viii. Skills required of cooks & caterersSkillsofselecting,preparing&cookingfoodtogetherwiththeskillsofdemonstrations
Providingmealswhichwillreallyappealtothestudents/targetclienteleandworkingonnoprofitandlossbasis.
charging -Fixedcharges,Budgetisverytight
ix. MenuFollowingpointsshouldbetakenintoconsideration:
1. Menushouldbesimple.Itemsofthemenushouldbeproperlycooked&palatable
2. Generallyacyclicmenu,shouldhavesomevariety.
3. Nutritionalaspectstobeconsidered.
4. Wherethereislackofprofessionalsinthekitchen-needforsimplemealswithoutanyelaborateitems.
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Special menu: In addition to fixedmenu there aremenus for special occasions andevents.e.g.festivalday,parentandteacher’sday,Annualday.etc.
equipment:Whileselectingequipmentsconsiderationshouldbegivento:-
Originalcost,installationlost,dependabilityInsurance,repairs.etc.zz
Durability&simplicityinoperation.zz
Efficientuseofspace.zz
Mechanicalefficiencyzz
Availabilityofsparepartszz
dining Hall: In addition tosociological and psychologicalfactors plenty of light and airetc.
x. AirLine cAterinGHotel catering vs Aircraftcatering
Space: space is limited inairplanetohaveafullfledgedkitchen,coldroomandotherstoringfacilities.
Ifduetosomereasonfoodgoesbadinaircraft,Itwillbeverydifficulttochangeit&tocookfreshmeal,duetowantofspace,timeandmanpower.Butinahotelspaceproblemisnotthereandanykindoffoodcanbesuppliedtothecustomersrequirementonaala carte basis.
In aircraft all the meals are provided as finished goods and ready for service andconsumptiononatable-di-hote basis.
CutleryandCrockery: In hotel the cutlery, crockery and other equipments need notleavethepremises,thereforetherearelesschancesforlossorbreakagesbutincaseofAircraftallvaluablecutleryandcrockeryetcareflyingalongwiththeaircraftallovertheworld.
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xi. HoSPitAL cAterinGHospitalKitchenshouldbeplannedforefficiency,hyginene,flowofproductions,etc.
a) Whileplanningorredesigningthekitchen,thefollowingpointsmustbetakenintoconsideration.
1. no.ofpeopletobecateredtotypeofserviceforstaffandpatients.
2. theextentofchoice
3. thetypeandsizeofequipmenttobeinstalled
4. Light:utilizationofallavailablenaturallight
5. TungstenArtificiallight
Fluorescent cheaper
6. Lightfittingshouldbeattachedtotheceiling
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7. Ventilation: natural ventilation orartificialforaircirculationorfreshair
8. Extraction: cooking area is coveredwith suspended canopies diet trapsconnected by trunking with fans at thepointofextraction.
9.Floors: shouldbeflat throughout, sothat trolliescanbemoved intoanypartofkitchen.Nonslipquarrytilesarethebest.Theleveloffloorshouldhaveslightfalltowardsthegulleysforbetterflowofwatertowardsdrain.
10.Walls:shouldbetiledthroughouttheceilingheight.Strongcoloursshouldbeavoidedastheycanbecomeverytiringtotheeyes.
11. Ceilingsshouldnotbetoolowinworkingareas.Steamprooftillingmaybeusedorshouldbecoveredwithheatresistancepaints.
12.Stores:Dailystore-forgroceriesandsmallreservestock.RefrigerationandColdstore,Vegstore,Equipmentstore,etc.
13. Preparation bays: sections around the central cooking area where all thepreparationworkisdoneeachpreparationareashouldhavehandwashingfacilitiesor sinks. The main preparation areasare:
Meals&fishpreparationzz
Vegpreparationzz
Pastrypreparationzz
Dietpreparationzz
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b)Hygiene: hygieneinahospitalplaysanimportantrole
Asickpersonwithlowerresistanceismorepronetobacterialgrowthzz
Allwallsandceilingsshouldbepaintedeverytwoyearsandwasheddowneverysixzz
months.
Floorcleaninginthekitchenshouldbearoutinejob.zz
Equipmenthygieneandpersonalhygieneshouldbestressed.zz
c)cooking of foodAppropriatecookingmethodshouldbeusedtoavoidnutritionalwaste.zz
Carefulorganisationsandplanningshouldbedonetocookthefoodneartothetimezz
ofservice
d)disposal/Waste/garbagePortioncontrol:avoidthewastage,useofgradedcontainer,properservingspoonandladles.
Suggested ActivitiesVisit to one of the hospitals kitchen to submit a report based on the observationszz
relatedto:
a) Typeofmenu(meal)-preparation
b) Typeofkitchen-flooring,ceilinglighting,ventilation,servicingequipments,etc.
reVieW QueStionS(1)ExplainthesalientfeaturesofBulkfoodproduction.
(2)Whatdoyoumeanbycommercialcatering
(3)ListfivelightequipmentsandfiveheavyequipmentsusedinBulkfoodproduction.
(4)StatetheobjectivesofInstitutionalcatering.
(5)Givefivepointstobekeptinmindwhileplanningakitchenforhospitalcatering.
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Learning objectives : Attheendofthisunitlearner'swouldbeableto:
1. Toexplainthetypesofmenu. 2. Tostatetheprinciplesofmenuplanning. 3. Toapplythepointstobekeptinmindwhileplanningmenuforvarious occasions.
i. HiStorYItisasheetofpaperorcardonwhichisthenamesofallthedisheswritteninaspecificorder,whicharetobeservedinsuccession,atagivenmeal.
Meaning of the word menuThewordmenuisaFrenchword,derivedfromtheLatinword‘minutes’whichmeanssmallorminutedetails(pertainingtoanysubjectinthiscase-minutedetailsofthemeal).Thewordmenuliterallymeans‘BillofFare’(tobefed)inEnglish.
ii. HiStorYThere are two storieswhich claim tobe the origin of menu card. Thefirststoryisabout‘CountHugodeMontfort’, at a dinner in
Menu PLAnninG
1498wasnoticedtohaveapieceofwrittenparchment(skin of sheep or goatpreparedforwriting)withhim near his plate.Whenhewasconsultedhesaidhehadorderedthecheftowriteonitthevariousdishesthatwerebeingsentfromthekitchen.
CHAPTERII
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Theotherstoryisaboutthe‘DukeHenryofBrunswick’in1541,whowasseentohaveasheetofpaperbyhissidewhenhewasgivingabanquet, towhichheoccasionallyreferred.Whenaskedheansweredthatitwasa‘program’ofwhattheywereeatingandithelpedhimtoreservehisappetiteforthosedisheshelikedverymuch.
Thencametheideaofprovidinga‘billoffare’bytheyear1571.Thebilloffarewasworkingmenuwhichprovidedtheinstructionstothekitchenstafftheorderinwhichthevariousdishes(orcourses)shouldsucceedoneaftertheotheratagreatdinner.Thesewerewrittenonlargecards,gaudilyornamented.
Theindividualmenuasweknowittodaycameintouseintheearly19thcentury.Itwascustomarytoshowenormouspostersonthedoorsandoutsidewallsofrestaurants.Oncetheindividualmenucardscameintobeingeveryeffortwasmadetomakeitmoreartisticandelaborate.Evengreatandthebestartistswerealsohiredforthepurpose.
Nowthemenucardsneednotbemadefrompaperonly.Plastics,clothandothermaterialsetc.arealsobeingused;andtyping,embossing,printingetc.tooarealsobeingdone.
iii. iMPortAnce oF MenuSMenucanbeveryplainorsimpleorveryelaborateaccordingtothetypeofbusiness,occasionetc.Themenucantellthecustomeraboutthekindofrestaurantheiseatinginandfromithegainshisfirstimpressionsoftherestaurant.Ifthefirstimpressionsarenotgooditisverydifficulttocorrectthemafterwards,andconverselyifthemenucreatesanimpressionthatthereissomegoodfoodtocomethenalreadyeverythingisinfavouroftherestaurantforthepatrons.Sensorysignalswilltellhimthatthereisaneatingoutexperiencethatstartsoffinanenjoyablenote.
i) classes of Menu: Therearetwoclassesofmenus:-
a) Ala’Carte
b) Tabled’hote.
a) A la’ carte: ThisFrench termtranslatesas ‘from the card’ An ala carte menu is oneinwhicheachindividualitemislistedseparatelywithitsprice.Thecustomermakesselectionsfromthevariouscoursesandsidedishestomakeupameal.Hecanchoosefromthecardasmanyorasfewdishesasonedesires.
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Dishesarecooked toorderand thecustomer isexpected towaitwhile thedish is socooked.Theterm‘alacarte’ isalsousedtorefertocookingtoorder,asopposedtocookingaheadinlargebatches.Theportionsizesarenormallylargerthantabled’hote.Theportionssizesarenormallyspecified.
b) table d’ hote: Originallymeantafixedmenuwithnochoices-likeamealyouwouldbeservedifyouwereinvitedtosomeone’shomeforlunch/dinner.TheFrenchtermtabled’hotemeans“host’stable”.
Banquetmenusareexamplesofthiskindofmenu.
Tabled’hotelhasalsocometorefertoamenuthatoffersaselectionofCompletemealsatgivenprices.Inotherwords,acustomermaychoosedishesplusothercoursessuchas appetizer, salad and dessert. There is a single ‘package price’ for each fullmealselection.
Inshort,tabled’hotelisasetmenuwithachoicewithineachcourse-andchargedatasetprice,whetherornotthefullmenuisconsumed.Thistypeofmealisusuallycookedinadvanceandinlargequantities.
Manyrestaurantsuseacombinationofalacarteandtabled’hotelselections.Forexampleasteakhousemayincludesalad,potato,vegetableandbeverage,withtheentréechoicewhileadditionaldisheslikeappetizersanddessertsmaybeofferedatextracost.
iV. StAtic And cYcLic MenuSAstaticmenu isone thatoffers thesamedisheseveryday.Thesemenusareused inrestaurantsandotherestablishmentwheretheclientelechangesdailyorwherethereareenoughitemslistedonthemenutooffersufficientvariety.
Acyclicmenuisonethatchangeseverydayforacertainperiod,afterthisperiodthedailymenusrepeat,inthesameorder,forexample,asevendaycyclicmenuwillhaveadifferentmenueverydayforaweekandwillrepeateachweek.Thiskindofmenuisusedinsuchoperationsasschoolandhospitalswherethenumberofchoicesmustbekeptsmall.Thecyclicmenuisawayofofferingvarietytotherepeatedclientele.
Somerestaurantsuseamenuthatispartcyclicandpartstatic.Thismeansthattheyhaveabasicmenuoffoodspreparedeveryday,plusrepeatedseriesofdailyspecialstooffermorevarietywithoutputtingtoomuchstrainonthekitchenstaff.
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V. FunctionS oF A MenuMenuisthebackboneofthehotel.Itgivesthebasicstructureonwhichtheotheraspectscanbeplanned.Italsogivestheoperatingneedsforthehotelorganizationi.e.itdictateswhatmust be done and how itmust be done. It is the key focal point of the entireoperation,andintermsofsellingitisveryoften,theNo.1,foodservicesalesman.
Menuisaconcise,accurateandcompletestatementorlistofalltheitemsordishesofthemealtobeservedorofferedforsaleforthecustomerandatthesametimeishiddenalistoftasks(jobs)tobecarriedoutbythehotelstaff.
Themenutells(thehotelstaff)thefollowing:-
1) Thefoodorgroceryitemstobepurchased.
2) Thestaffrequirementofthehotel,skilled/unskilledetc.
3) Theequipmentsneededfortheproductionandservice.
4) Thefacility,layoutandspacerequirementsofthehotel(kitchen,restaurant,etc.)
5) Thefacilitiesrequiredintheservicesareaorrestaurantanditsseatingcapacityetc.
6) Thetotalsalesandprofitthatcanbeachievedbytheestablishment.
7) Thedécoranddesignoftherestaurant.
8) Establishmentofthecostcontrolprocedures.
9) Thefinancialsuccessandpopularityoftheestablishment.
Vi. PrinciPLeS oF Menu PLAnninGItisthetermusedtodenotetheplanninginadvanceofadietarypatternforagivenperiodoftime.Byplanningamenuwecancometoknowwhatarethefoodstuffsthatwearegoingtoconsumeandinwhatformatscheduledmealtimessuchasbreakfast,lunch,tea,dinneretc.Menuplanningisanart.Itiscompiled(collectedfrom)ratherthanwritten.
Essentialsofmenucompilationaretoprovide:-
a) Acomplete,conciseandaccuratestatementofthemealtobeserved.b) Abalancedmealsoastoensureproperandappropriatecolorsandingredientswhichshouldbeinproperorder.
c) Amealwellplannedsothatitmaybecorrectlyserved.d) Amealcarefullypricedtoprovidetheappropriateratioofprofit.
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Whilethisisallverytrue,therearelotsmorefactorstobetakenintoaccountwhenthistaskhastobeaccomplished.
Vii. coMPiLinG MenuSThe primary importance is the overall concept of the establishment, its climate andwhetherthemenuproductisinkeepingwiththecateringpoliciesoftheestablishment.
Factorstobeconsideredwhilecompilingmenusare:-
1) Money to be spent
Bythecustomerandbythehotel(foodserviceestablishment).Smallerestablishmentmaynotbeinapositiontocatertotheneedsofwealthycustomersandviceversalargerhotelsmaynotbeinterestedtocatertotheneedsofaveragepeople.
2) Type of customer (guest)
Customerspreferencesvarywidelyanditisextremelydifficulttosatisfythemcompletely.Howevereveryeffortmustbetakentosatisfythemtothebestofonesability.Factorsaffectingmealpreferencesofguestcanbebroadlylistedasbelow:
a. Wants and needs
b. ConceptofValue
c. Itemprice
d. Objectofvisit
e. Socio-economicfactors.
f. DemographicConcerns
g. Ethnicfactors
h. Religiousfactors
i. Nutritionalfactors
j. Foodhabits
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3) Type of service:
Selfservice/Buffet,Plated/American,Silver/French,Russian,Banquet,Family/English,Gueridionetc.
4) Type of meals:
Morningtea,breakfast,brunch,lunch, evening tea, dinner,supper,snack,hightea,marriageparty,NewYear party,X’masetc.
5) Type of Catering:
Hotels,Starhotels,Restaurants-specialty, Institution- schools,Colleges, Hospitals, Industrial- Canteens, Offices, Factory,Transport Catering- Airlines,Railways,Cruise lines,Mobilevans, Cargo ships, Fast Foodoutlets,Mealboxes/Tiffinetc.
6) Type of Menus:
Staticorcyclic
7) Classes of Menus:
Alacarte,Tabled’hote,etc.
8) Quality of item:
Anyfoodwhichisincludedinthemenushouldbepalatableandbeinconformitytotheestablishment’sstandards.Anynewproductistestedforqualityandapprovedbyexpertsandtheniffoundsuitableintroducedandnormallyservedinthestaffcafeteriafirstandtheninthecommercialoutlets.
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9) Cost (Budget):
Moneyavailableforfood,costofrawmaterials,properratiobetweenhighandlowcostdishes, proportion of food cost to rawmaterial,margin of profit, sale price, subsidyinvolvedetc.
10) Availability and seasonal availability of foods:
Geography:Soil,Climate,season,fuel.
Location:Highaltitude,desert,hotregion.
Transport and food technology:Modern preservation packaging and distribution hasextendedthemarketofmanyfoods.
Seasonalavailability:Outofseasonfooditemsaremoreexpensive,lowerinqualityandtheirsupplyisundependable.Seasonalfoods,besidesbeingeconomical(cheap)arealsobetterinquality(primequality).Uselocallyavailablefood:theyarefresh,easytoget,lowincosttoo.Foodfromotherpartsofthecountryareexpensivecomparedtolocalitems.
11) Menu requirement and balance:
Avoidrepetitionofingredients,color,texture,consistency,flavor,cookingmethodszz
andtemperature.
Nzz utritivebalanceandvalueofthedishesshouldbeconsidered.
Itshouldcomplement(matchwith)theotherfoodandbeveragesserved.zz
Appearanceandpresentationzz
Popularityofthedishes.zz
Regionaldishesmustbeincluded.zz
Availabilityoftherawmaterial.zz
Useofseasonallyavailablefood.zz
Includeatleastonestarchitemwhenplanningcontinentaldishes.zz
Useofleftoversortrimmings.zz
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Seasonaldesirabilityofthedishes(coldrefreshingfoodsinwarmclimateandwarmzz
pipinghotfoodincoldclimate)
Properalternativesforvegetarians.zz
Menubalance:Lighttoheavyandheavytolight.zz
Whitemeatstodarkmeats.zz
Variationintheappearanceofthefood.zz
NutritionalBalance.zz
Ensurethatgarnishesareinharmonywiththedishesandnotrezz peated.
12. Hygiene concerns:
Menushouldbeplannedtakingintoconsiderationwhetheritcouldbekeptsafeandinprimequality till it reaches theguest.All possibleprovisions shouldbeprovided forkeeping thehygienestandards (Useofcoal,provisionsofsugarcaneJuice, foods likedates,jackfruitssweetmeatsetcwhichattractfliesshouldbeavoided.)
13) Layout/Work Space Concerns:
The layout andwork space shouldbe conducive enough to carryout theproductionandserviceofalltheitemslistedinthemenu.Beforeplanningmenukeepinmindthearea available, equipment available, bulk service facilities available, bulk productioncapability.
14) Equipment Concerns:-
Knowingthecapacityoftheequipments.Menushouldconformtolimitationofequipmentandphysicalfacilitiesavailable.Spreadtheworkloadevenlyamongalltheequipmentandwithinthecapacitylimits.
15) Manpower (skilled/unskilled) Kitchenandservicestaffcapability.zz
Skillandnumberofemployees,employed.zz
Avoidtoomanylastminuteprocesses.zz
Avoidtoocomplicatedprocessesoremphasisonuseofwrongkindoftoolszz
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Avoidtoomanylongjobs-especiallyforonecook.zz
Allowtimeforportioningandgarnishing.zz
Spreadtheworkloadevenlyamongtheworkers.zz
Havearecordoftimeandyield.zz
Spread thework load throughout the day.Balance the cooked and to order itemszz
againstthecookedinadvanceitemssothatyoudon’thavetodoeverythingatthelastminute.
Offeritemsthatthecooksareabletoprepareandareconfidentofpreparation.zz
Donotputitemsonthemenuthatareabovezz theskilllevelsofthestaff.
16) Peak volume productions and operating concerns: Themenushouldbeplanedinsuchawaythatpeakvolumeproductioninproductionandserviceoperationaresmoothatalltimes.
17) Finished Product: Appearanceofthefinalproduct,palatabilityandvarietyshouldbepalatableandacceptablehencerecipesshouldbe triedoutandstandardizedbeforeyou includean itemon themenu.
18) Menu planning pattern: Itisnecessarytohaveawellworkedoutmenupatternwhichissuitabletoclienteleandworkableasrelatedtothestaffandequipment.
19) Recipes to be used: Havestandardrecipesforeachitemsothatalltheproductionstaffknowsthepreparationandpresentationetc.
20) Policy of the establishment or regulations of the Government: Certainestablishmentmaynotservenon-vegetarianfooditems,orcertainfoods-becauseoftheirpolicy-e.g.nopork,nobeef,noalcoholetc.Jain-norootvegetables.
21) Full utilization of food and use of leftovers in hand:- Youcannotaffordtothrowfoodawayanymorethanyoucanaffordtothrowmoneyaway.Totalutilizationoffoodsinthemenusmustbeplanned.Whetherornotthisisdonecanmakeorbreakwholefoodserviceoperation.
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22) Time Available
Timeavailableforthecustomertoconsumethemealespeciallyincaseofformalbanquetswhen15minutespercoursearenormallyallowed.Timeavailableforprocurementofrawmaterialsandtheproductionoffoodshouldalsobetakenintoconsiderationwhileplanningmenu.
23) Competition
Menusshouldbeplannedinsuchawaythatitgivestoughcompetitionwithotherhotelsorfoodserviceoperations.Morevarietyandcompetitiveorattractivepricesandservicesarekeptinmindwhileplanning.
24) Writing Menu
It isanart to the imaginationandcreativityof thepeople involved inwriting it.Thenames of the dishes shouldbewritteninpropersequenceof courses. Each dish shouldhaveoneor two linedescription underneath thenametoelaboratethespecialfeatures of the dish. It caninclude the type of cuisine,ingredients used, cookingtechnique used, garnishesand accompaniments usedand thefinalpresentationorappearanceitwillhaveafterthe cooking. This enablesthe guests to order as pertheir choice and want. Thisalso creates a fair idea ofthe dish in the mind of theguests,minimizethechancesofconfusionaboutthedishesand satisfies them.The font
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sizeandcolorofthelettersshouldbeboldenoughsothatitseasytoread.Themenucardshouldalsohaveinformationaboutrelatedtothechargesleviedapartfromthepriceofthedishe.g.Taxeschargedwithrate,servicechargedwithrateetc.Remember-'MenuCardisasilentsalespersonworkingfortheorganizationanditsprofits'.
In order to make optimum utilization of the food following should be taken intoaccounts:
A)Usealledibletrimmings:Ifestablishmentisusingonlyportioncontrolmeats,poultryandfishandonlyfrozenandcannedvegetablestherewillbenotrimmingsandwasteButif freshavailable ingredientsareused,duringprocessing itwillgiveaway trimmingswhichisedibletrim.Youcaneitherthrowitawayandcallitaloss,oryoucanuseitandmakemoneyonit.Planrecipesthatcanutilizethesetrimmingsandputthemonthemenu fore.g.use smallmeat scraps for soups,choppedmeatpates,creameddishes,croquettesetc.uselargemeatsoups,usevegetablestrimmingsforpurees,soups,stews,stocks,fillingsforomeletandcrepes,usedayoldbreadsforstuffing,crumb,Frenchtoast,croutons,meatextender,etc.
B)Donotaddanitemtothemenuunlessyoucanusethetrimmings:Fore.g.donotputchateaupotatoesonyourmenuunlessyoualsoplantoserveanitemthatusestrimmingssuchascreamedpotatoesorcroquettes.
C)Plainproductiontoavoidleftovers:Thebestwaytouseupleftoversisnottocreatetheminthefirstplace.Handlingfoodtwice-onceasafreshitemandonceasaleftover-ismoreexpensiveandtimeconsumingthanusingitonceanditalmostalwaysresultinaproductofinferiorquality.
D)Planaheadforaccurateproduction:Carefulplanningwillresultinminimumleftovershoweversomeamountofleftoversarealmostinevitabletoavoidrunningshortofportions.Wheneveryouputanitemonthemenuthatcouldbecomealeftover,youshouldhavearecipereadythatwillusetheleftovers,accordingtoproperhygienicdisposalandsanitaryprocedures.
E)Eliminate“minimumuse”perishableingredients:Minimumuseingredientsarethosethatareusedinoneor twoitemsonyourmenu.Fore.g.chickenbreast toppedwithsautéedmushroomsbutnotuseperishable,theresultisahighpercentageofwasteorspoilage. This can be remedied by: change the recipe to eliminate theminimum use
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ingredient, eliminate the item from themenu, addother items to themenuusing theingredientintoomanydishes.Trytoavoidbothextremes.
Menuplanningisanart.Itiscompiledratherthanwritten.Sincemenuisthebackboneofthehotel,itgivestheoperatingneedsforthehotelorganizationthatisitdictateswhatmustbedoneandhowitmustbedone.ItisthekeylocalpointoftheentireoperationandintermsofsellingitisveryoftentheNo.1,foodservicesalesman.
reVieW QueStionS(1)Classifymenuandexplainindetail.
(2)Differentiaebetweenstaticmenuandcyclicmenu.
(3)Givetheessentialsofmenucompilation.
(4)Explainfivefactorsbekeptinmindwhileplanningamenu.
(5)Whatprecautionshouldbetakentomakeoptimumutilizaionofthefood.
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Learning objectives : Attheendofthisunitlearnerswouldbeableto:
1. Tolistouttheprinciplesofindenting. 2. Toexplaintheimportanceofindenting 3. Todescribetheportionsegesofcomonfooditems. 4. Tostatetheapplicationofmenuindenting.
i. introductionDependinguponthemenu;foractualfoodproductionrawmaterialisrequired.Toprocuretherequiredrawmaterialfromthestoresawrittenrequestismadebythedepartment.Thiswrittenstatementonaprescribedrequest formis termedas“INDENT”and theprocessofmakingitknownas“INDENTING”.
Inanycateringunitoncethemenuisdecided,theChefinchargethenprepareanindentforthedailyrequirementofrawmaterial.Thisisnormallyaprescribedformattedbookwithcertaininformationalreadyprintedandsomeneedtobefilledbytherequisitioningauthority.
ii. ForMAt oF indent BookItisatailormadeformatwhichisdevelopedbytheorganizationkeepinginviewitsownrequirementaswhatallformationitneeds.Theindentsareprintedinthebookformandareboundintheshapeofabook.Inahotelgenerallyitismadeintriplicate.OneIndentBookmayhave50indentsinit.AnIndentshouldhavethefollowingdetails:
1. IndentBooknumberandrespectiveserialnumber
2. PlaceformentioningDateandtimeonwhichRequisitionismade
3. PlaceformentioningDateandtimeonwhichmaterialisrequired
4. PlaceforMentioningtheDepartmentwhichraisedtheIndent
5. Placeforwritingtheitemwithspecificationifany(specificnumbers/weight/coloretc.)
6. Placeforwritingquantitiesrequired
indentinGCHAPTERIII
25
7. Placeforwritingtheamountactuallyissuedbythestore(filledbystores)
8. Placeforwritingtherateofcommodity(optional)
9. Placeforname,signatureanddesignationofrequisitioningauthority
10.Placeforsignatureofpassingauthority
11.Placeforsignatureofstorekeeper(signsaftertheissue)
iii. PrinciPLeS oF indentinGThe Indents aremadewell in advance for regular items keeping in view the earliersalestrends,freshbookings,forecastregardingwalkinsetc.Forgroceryanddryitemsthestorerequest ismadefora longperiodof4-5days together.For fresh itemsandperishableitemsitisgeneratedforeachday.
Thechefinchargewillseewhatisleftinthefreezers,refrigerators,kitchenstoreandthenseetherequirementofingredientsforthedayandcomingdaysandthentheindentisraised.Thekitchenstoreisalwayskeptunderlockandkey.Onlyauthorizedpersonsareallowedtoaccessthestore.
Indentsaremadeintriplicate.Originalcopyalongwiththe2ndcopygoestostoreandafteritemsareissuedbystoreandactualissuingquantitiesarementionedonitacopyofthesamegoestoaccounts/F&BControldepartment.
Nowadaysmostofthehotelsareusingthee-indent,thatisindentingthroughasoftwarewhich enables a fast indenting and control process whichminimize the paper work.Thesesoftwarealsoallowasinglewindowprocessingandtheissue,balance,accounting,paymentsandcontrols.Throughthistheentireprocessbecomesveryeasy.
iV. FActorS tHAt inFLuence indentinG ProceSS:GeneratingindentisaprocessforwhichaChefneedstohaveexperienceofdoingso.Makingassumptions in termsof forecasting isanessentialelement. Itcomes throughexperienceandregularpractice.Allthefundamentalsofmenuplanningareappliedwhileindenting.Numberofpersonstobefedandthemenuiskeptinmind.Forregularroomservice,restaurantandotheroutletsasetrequirementismade.Foradditionalfunctions,banquettes,partiesandeventsaseparateindentisraised.Followingthestandardrecipeandconsideringthenumberofgueststheplanningforproductionisdone.
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It is not mere multiplication of standard recipe with number of guests. A carefulconsiderationofmenubalanceandpresumptionsarefollowedtoindentthequantities.Useofleftoverfoodinthedeepfridge
Sizeofportionszz
Dayoffunctionzz
Typeofguest:Agegroup,religion.zz
Numberofexpectedguestsandnumberofguaranteedguestszz
Typeofmenuzz
Numberofsnacksofferedzz
Timeofservicezz
Whethercocktailisofferedzz
Weatherzz
Availabilityofingredientszz
Typeofserviceetc.zz
Portions size of common food itemsTherearesomeyardsticksforbulkcookingwhichmaybefollowedwhileindenting.
Food item Per unit (raw weight)
condition normal Feed number of cooked pieces
Rice 1kg Withoutbread 12personsRice 1kg Withbreads 22personsAtta 1kg Rotitandoori 24nosAtta 1kg Poori 35nosMaida 1kg Naan 18nos.Chicken 1 no Indiancurrycut 10piecesMutton 1kg Currycut 22-23piecesMutton 1kg Biryanicut 20piecesFish 1kg Friedboneless 22piecesDal 1kg 28-30personsPaneer 1kg Currycut 14-16persons
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PerForMA oF An indent SHeet (MAnuAL ProceSS)
xYz HoteL
StoreRequisitionBookNo……......…............. Department…………………..
StoreRequisitionNo…………….....................
Date…………….................Time…..........…….onwhichrequisitionmade
Date…………….................Time…..........…….onwhichmaterialrequired
S.no. item (with
description)
Specification Quantity
required
unit Quantity
issued
unit
Requisitionmadeby……………………..............
Signature……………………………….................
Authorizedby(signature)……………….............. …..………...........................
Date……………………………………................ SignatureofStoreincharge
Indenting is similar to a requisitionwhich is an interdepartmental document sent forrequirementsofstationaries,food,goodsetc.Indentmeansadocumentstaingrequirementsofgoodsintermsofdescriptionofgoods,thequality,thespecificationsandtheunits.Itissenttothestorewhichinturnprocurestheseanddispatchthesametothedepartmentconcerned.
reVieW QueStionS(1)Explainthetermindentandindenting.
(2)Statethefactorsthatinfluencetheindentingprocess.
(3)Drawtheperformaofanindentsheet.
(4)Givetheprinciplesofindentingtobefollowed.
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PurcHASinG And StorinG oF Food iteMS
Learning objectives : Attheendofthisunitlearnerswouldbeableto:
1. Explainpurchasingprocedures. 4. TostatethePrinciplesoffoodstorage.
i. introduction
Purchasingandstoringoffooditemsrequiredforactualpreparationoffoodforserviceisveryimportant.Onlyrightpurchasingoffooditemswillresultingoodyieldandproperportions of the finished food. There are different ways of procuring the food items.Beforetalkingabouttheactualfoodpurchaseweshouldunderstandthe“need”forit.
ii. deterMinAtion oF Food needS
Determination of food needs is amajor phase of the total purchasing responsibility,“Needs”refertoqualityaswellasquantity,bothofwhicharecloselyinter-relatedwithcostcontrol.
Quantitiesof foodneededarebasedon thenumberofpersons tobe served, the sizeportion to be given and the amount of the waste and shrinking loss involved in thepreparationofthefoods.Thisgeneralproceduremaybeusedindeterminingamountsofmeats,poultry,fruitsandvegetablesforspecificmenuitems.
RecordsofmealCensusmaybeusedtogoodadvantagetodeterminepresentnumberstobeserved.
Standardized recipes giveportion sizes andquantities required forprepared foods.Aknowledgeofwholesaleweightsandsizesforvariouscommoditieshelpsthebuyertotranslatehisquantityneedsintoappropriateunitsofpurchase.
iii. SYSteMAtic orderinG Procedure
Thecomplexityofpurchasingsystemwilldependonthesizeandthetypeoforganizationandestablishedmanagementpolicies.Proceduresshouldbeassimpleaspossible,withrecordkeepingandpaperworklimitedtothoseessentialforcontrolandcommunication.
CHAPTERIV
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Goodpurchasingsystemincludetheuseofspecificationandappropriatebuyingmethod,asystemizedorderingschedule,andmaintenanceofanadequateflowofgoodstomeetproductionrequirements.Asystematicminimumandmaximumstocklevelprovidesameansofalteringthebuyertoneeds,particularlyregardingcannedandfrozenfoodsandstaplesetc.
Frequencyofpurchaseandtheamountoffoodpurchasedatonetimeisfairlydependentontheamountofmoneyathand,themethodofbuyingfrequencyofdeliveries,andspaceforinventorystock.Withadequateandsuitablestorage,thepurchaseofstaplesmayvaryfrom2to6monthsupplywithperishablesweeklyand/ordaily.
Awell-organizedpurchasingroutinewillsavetime,eliminateerror,andgiveassurancethattherightfoodwillbeattherightplacewhenneeded.
iV. MetHod oF BuYinGThefollowingmethodsofbuyingmaybeadoptedforquantityfoodpurchasing.
1. Informalortheopenmarket:Forsmallestablishmentspurchasingisdoneasperdailyneedfromthelocalmarketonregularbasis.Onlythosematerialandperishablesarepurchasedwhichare requiredon thatparticularday.Thequantitiespurchasedaresmallanddependsontheneedandconsumption.
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2. Formalcompetitivebidbuyingthroughtenders:Largeestablishmentsplanpurchasingforaspecifiedtimefromthelocalvenders.Thevendorsareaskedtosubmit theirclosedbidforalistofitemstobesuppliedforaspecificperiodoftime.Atleastthreeormorevendorsarecalledthroughadvertisementsinthelocalnewspapers.Thesesuppliersaregivennamesof theitemstobesuppliedandtheirspecifications.Theratesarefixedforaperiodoftimeaspercompanypolicy.Termsandconditionsarespecifiedforsuppliesandpayments.
3. Negotiatedbuying:Itisasemiformalmethodofbuying.Thisisdoneforitemswhichareofonetimepurchasenatureandtherearenotmanysuppliersoftheitems.Afterthebiddingtheratesarefurthernegotiatedwiththesupplierandpurchasesaremade.Negotiationsaredonebytheauthorizedpurchasemanagerormanager.
4. Future contracts: These contracts are done by the companywith the suppliers tostablisethecostsofmaterialandserviceshired.Thesearetheitemswhichareusedonaregularbasisbutrequiredatdifferentintervals.
V. BuLk PurcHASinGFor certain items, bulk purchases are recommended. These purchases are made toascertaintheminimumpricebuying.Thesearetheitemswhicharerelatedtoseasonalcropsandtheitemswhichcanbestoredforlongtimewithoutdeterationintheirquality,rathertheseitemsbecomebettertouseoveraperiodoftime.Example-Rice.
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the Purchasing Procedure
Purchasing Procedure has the following stages
1. Kitchens, Restaurants, Bars, etc send their requisitions to the store and storesintimates purchase department regarding the requirements. The procedure andspecimenformakingrequisitionslipcanbeseeninthechapter‘StoringandIssuingControl’.
â2. Purchase officermakes the final list of items to be purchased and decides thedepartment/supplier from whom to purchase and the quantity and qualityrequired.
â3. Eitherheplacesorderontelephoneandsendsthepurchaseorderlaterortheorderisplacedagainstpurchaseorder.Acopyofthepurchaseorderismarkedtostoresdepartmentsothatstorescanreceivetheitemsasperthepurchasespecifications.
â4. Thegoodsarereceivedalongwiththesupplyorderbythestoresdepartment.Thestorescheckthequality,quantity,weightetc.andchecksthepurchaseorderandsupplyorder.After ensuring the right quality andquantity he signs the supplyorderandreturnsthecopyofsupplyordertothesupplier.Acopyofthesupplyorderisalsosendtopurchasedepartmentandaccountsdepartment.Thesuppliersendsthebillalongwithasupplyorderandpurchaseordertoaccountsdepartmentforsettlementofthebill.
â5. Thestoresreceivethegoodsenteriesinthestoresandsuppliestotherespectivedepartmentsarealsomade.
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PurcHASe reQuiSition ForMAt
Number......................... Date..............
CostCentre....................
ABc HoteLPurcHASe reQuiSition
Pleasepurchasefor........................department.
Requiredon..........................
item no. code no. description Quantity required remarks
Requiredby....................Checkedby..................Approvedby......................
issuing department Purchase department
item no. Balance
available
daily/
Monthly
consumption Quantity
required
Purchase
order no.
Supplier delivery
date
StoreKeeper...................... PurchaseOfficer....................
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SPeciMen oF PurcHASe order
Purchase order
Date:10.02.2007 ABCHOTEL No.56765
Ref:NoABC/07/45456 NewDelhi Phone:34543456
To: XYZ TheCannaughtPlace NewDelhi.
Pleaseenterourreferencenumberonsupplyorderandbill
Quantity Particulars rate total
Rs. P. Rs. P.
100Kg
250Kg
AlmondsType‘6’
PistachooType‘8’
190
180
-
-
19,000
25,000
-
-
Total 44,000 -
Theacceptanceofthisorderisanacceptanceofallconditionsherein.
SignaturePurchaseOfficerforABCHotel
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StAndArd PurcHASe SPeciFicAtionSAftertheusehasbeendetermined,thefoodbuyermustdeterminethespecificationsforeach quality of food desired, define in detail the specifications of each standard, andproceedtolocateaproductthatwillmeetthesestandards.
Specificationsshouldbebriefandsimplebutcomplete.Theycanbespecifiedintermsofbrand,weight,size,color,freshness,packingetc..Forexampledressedchickenfordifferentusesasroastedchickenshouldweigh650gmseach,forcurry900gmseachetc.Thecontractsarealsomadeinthesamecategories.
Reasons/Objectives for preparing Standard Specifications:
a) BuyingStandard:Foreachitemtobepurchasedabuyingstandardisestablishedbythemanagement.
b) WrittenOrder:Thesupplierisinformedinwritingpreciselywhatthemanagementrequirestopurchase.
c) Price:Thepriceof the item is settledalongwith thepurchasespecificationof theitem.
d) ReceivingDepartment:Thereceivingdepartmentissuppliedwiththecopyofpurchasespecificationsothatheknowswhatqualitytobeaccepted.
e) QualityofFinishedProduct:Therightqualityofitemwillensuretherightqualityoffinishedproduct(dish).Thiswillensurethestandardfoodandstandardportionsize.
f) ChefsPerformance:Ifchefissuppliedthestandardrawmaterialthenhecannotblamethepurchasedepartmentforprovidingsubstandardrawmaterialforanycomplaintinthekitchen.
Vi. SeLection oF FoodSFamiliaritywithgradestandardsforeachcommodityisessentialtotheunderstandingofthelevelsofqualityinfoods.
Methods of PurchasingThetruecostofanitemisdifferentfromtheprintedpriceofthesameitem.Thetruecostsincurredwillbetheinvoicepricelessdiscounts.Tothispricecarriageinwards,
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packaging,insurance,forwardingcost,etcistobeadded.Incaseofpurchasingofheavyequipmentstheinstallationcostistobeadded.
the following are the methods of purchasing:1. ContractPurchasing 4. PurchasingthroughTenders
2. PurchasingthroughQuotations 5. CentralisedPurchases
3. CashPurchases 6. PeriodicalPurchases
1. contract PurchasingThecontractmeanswhenthebuyerandseller-signacontracttosupplythecertainquantityof itemor to supply approximatequantityof item for a certainperiod.TheContractPurchasingcanbeoftwotypes:Specificperiodcontractandspecificqualitycontract.
Purchasing through Quotations
Thisformofpurchasingisparticularlyusedforperishableitemslikefruits,vegetables,milk,eggs,bakeryproducts,etc.Thesupplierattimesdoesnotwanttosignacontracttosupplyacertainitematafixedpriceforacertainperiodthenthismethodofpurchasingbecomespopular.Thequotationsfromdifferentsuppliersforcertainitemsarecollectedandthequotationsarecomparedandthecompetitivesupplierisplacedordereitherforalltheitemsforwhichhehasofferedquotationorapartoftheitemsareorderedtoonesupplierandremainingitemscanbeorderedtotheothersupplier.
3. cash Purchases
Thedepartmentalstoressellingallkindofgroceries,fruits,vegetables,frozenfoodhavemushroomedinthiscompetitiveworldandthepricesareverycompetitiveandchangeondailybasisduetocompetition.Hotelsattimeprefertosenditsrepresentativeswiththelistandpurchasefromvariousdepartmentalstores,paycashandcarrytheitems.Thisensuresthebestqualityfreshperishables,andatcompetitiverates.Usuallymanagementfixesthelistofdepartmentalstoresfromwheretopurchasegroceryandotherperishableitems.Thesedepartmentalstoresarelargeenoughtoensureregularsupplyofallcommoditiesatcompetitiverates.Evencreditfacilitiescanbeextendedbythedepartmentalstores.
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4. Purchasing through tenders
Theopentendersarecalledtosupplycertainquantityofitemswithspecifications.Theprospectivesuppliersapplythroughsealedtendersonthetenderformssuppliedbythehotelalongwithearnestmoney.Tendersareopenedataspecifictimeanddateinthepresenceofthosesupplierswhoarepresent.Ratesarecomparedandtheorderisplaced.Theunsuccessfulsupplier’searnestmoneyisreturnedandtheselectedsupplier’searnestmoneyisretainedandreturnedafterthecontractisover.Thecontractissignedbetweenthehotelandsupplier.Thedifferencebetweencontractsupplyandtendersupplyisthatthecontractcanbegiventoanynearbysupplierbutincaseoftendertheadvertisementisrequiredtobemadeandallsupplierswithaspecificfinancialstatusareallowedtofillupthetenderforsupplies.Purchasingthroughtenderisrecommendedwhenalargequantityisrequiredandbymakinganopenofferthroughprintmediaalargenumberofprospectivesupplierscanbereachedandmorecompetitiveratescanbeobtained.
5. centralised Purchase
Achainofhotelsmayprefertohaveacentralisedpurchasingsystemfornonperishableitems.Allrequisitions/requirementsfortheentireyearorforaspecificperiodaresenttoheadoffice.ThePurchasedepartmentplacesorderforallthehotelsanddispatchtheitemstovarioushotels.Theadvantageofcentralizedpurchasingisthatitreducesthepurchasedepartment’soverheadsandduetolargequantityoforderedfoodmorecompetitiveratescanbesettledforallcommodities.Thecentrestoreskeepsomereadystockofvariousitemswhereeverpossible.Sometimesthesuppliersaredirectedtosupplytherequisitequantitytotherespectivehotelsandthehassleofsupplyingisalsoeliminated.
6. Periodical PurchaseCertain items are not purchased on regular basis and are procured periodically. Theprocedureadoptedfor theirpurchase isusuallyquotations,cashandcarryorcontractpurchasing.Usually either the non perishable items are purchased through periodicalpurchasesystemorthoseitemswhichmaynotberequiredonregularbasis.
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StAndArd PurcHASe SPeciFicAtionSAconcisedescriptionofthequality,size,weight,quantity,etcofaparticular itemisdescribedinaStandardPurchaseSpecification.Thespecificationisdeterminedbythemanagementafteralotofconsiderationandshouldbeadheredtoasfaraspossible.Formakingthepurchasespecifications,themenu,pricing,portionsize,priceofthemenu/dish,desiredfoodcost,etcareconsidered.Thebincardcontainsthespecificationoftheitemmentionedoneachbinandisstrictlyfollowedbystores,purchasedepartment,receivingdepartmentandthechef,bar,restaurant,etc.Copiesofthepurchasespecificationsarealsoreadilyavailablewithalltheabovementioneddepartments.
Vii. receiVinG oF PurcHASed iteMSAnyitempurchasedshouldbecarefullyinspectedforensuringqualityandquantityofthearticlebytheauthorizedpersonwhohasknowledgeofstandardpurchasespecificationsonwhichmaterialissupposedtobesupplied.Heisauthorizedtoreceiveorrejectthesupplieditems.Meats,fish,shellfishandsuchotheritemswhicharecostlyandhighlyperishableshouldbeinspectedbythechefforfreshnessandqualitystandards.
Viii. StorAGeTheproper storageof food immediately after it hasbeen received and checked is animportantfactorinthepreventionandcontroloflossorwastefrompilferage,deteriorationorinfestation.Properstorageproceduresarediscussedinthenextchapter.
a) Periodical check of Local Markets for Fluctuations in ratesPeriodicallylocalmarketsshouldbecheckedforactualmarketpricetomakesurethatthebuyingisinorderandthepurchasesaremadeatrightprice.
b) Storage of Purchased itemsAfteracarefulselection,inspectionandreceivingofitemsthenextmostimportantthingisaproperstorageoftheseitems.Soonafterthepurchasedgoodsaredeliveredtheyneedtobesendtotherespectivestorageareas.Itisimportanttomaintainthefreshnessandqualityofthepurchaseditemsbecausetheymaynotbeusedonthesamedayortime.Itisthereforesuggestedtoplacetheminanappropriatestorageplaceassoonaspossible.
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Theitemsarefirstsegregatedasper theirstorageplaces.The itemspurchasedareoffollowingnature:Dry items:zz These itemsarenonperishable;meanswhichdonotneedanyspecifictemperatureforstorageandcanbekeptatroomtemperature.Theseincludepackeditemslikemasala,cleaningagents,sugar,atta,rice,pulses,conveniencefood(cannedproducts)etc.Perishable items:zz Meat,Fish,Chickenandothermeats, etc. arehighlyperishableitemsandneedtobekeptunderfreezingrefrigerationassoonastheyarereceivedandcheckedforqualityandquantity.Vegetablesandfruits,freshmilkandmilkproductsarealsoperishableandneedtobekeptunderrefrigeration.
StorinG
ThebasicmotiveofthestoredepartmentistosupplytherequisitestorestoKitchens,Restaurants,Bars,HouseKeeping,etc.asandwhenrequired.Thereshouldbenowastageofstocksduetobadstorage,overstocking,wrongstoring,wrongissuing(FIFO),etc.Thestorekeepershouldnotonlybeabletosupplytherequisitesuppliesbutthegoodssuppliedshouldalsobeasperthedesiredspecifications.Unnecessarystoringoflargequantityshouldalsoalsobeavoidedasthiswillincreasetheinventorycostandlargerstorespaceisrequiredandthismayalsobeacauseofwastageofstores.
The stores/should be located near the receiving departments and they should also beconvenientlylocatedsothatvariousdepartmentscanpickuptheirstoreswithoutwastingmuchtimeandenergy.Thegoodsliftscanbeprovidedtosupplythegoodstovariousdepartments.
The size of the stores should be large enough so that different.items can be storedseparately.Moreoverspaceisrequiredtoun-packthelargepacketsandthenstackthemproperly.Itisasayingthatinstoresthereshouldbeaspaceforeverythingandeverythingshouldbeataproperplace.Thestoresshouldbewellventilatedandwelllit.Thishelpsinincreasingtheshelflifeofthegoods.Thestoreshouldalsohavesufficientracks,containers,refrigerators,deepfreezers,etc.sothat thegoodscanbestoredatpropertemperature.Forstoringwinesthecellarshouldbemadeinbasementorthetemperatureofthecellarshouldbemaintainedsothatthewinesarestoredproperlyandtheyshouldnotgetcorkyduringstoragetime.
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Thestoredepartmentshouldadheretospecifictimingssothatalldepartmentscouldpicktheirstocks.Usuallydifferent timingsareallocated tovariousdepartments topick theirstocks.Thisscheduled timinghelpshotel tosupplygoods toeveryonewithoutwastingtime.Afterthestoretimingsthestoreshouldbeproperlylockedandsealedandthekeysshouldbedepositedwithtimeoffice.Onlythestaffworkinginstoredepartmentshouldbeallowedtoenterinthestores.Incasestoreistobeopenedintheabsenceofstorekeeperthenthreeresponsibleofficersshouldopenthestoreandallgoodsissuedshouldberecordedandthestorekeepershouldbeinformedaboutthesameonhisarrivaltothehotel.
Layout of Stores
Whateverformoflayoutisused,itisadvisablethatthestoresstocklistsshouldbeprintedinrelationtothelayoutsothatstocktakingbecomesconvenient.
Considerationtobefollowedfortypicallayoutofscores:
(i) Thestoreditemsshouldbeeitherarrangedalphabeticallyornumerically.Forallitemsseparatebincardsshouldbemade.
(ii) Thefrequentlyissuedgoodsarestorednearthedeliverydoor/windowandtheitemswhicharenotissuedfrequentlycanbestoredalittleawayfromthewindow/door.
(iii) Thecommoditiesstoredcanbegrouped.Forexampleallpulsescanbestoredatoneplaceandfruitsandvegetableatotherandthecannedfoodatdifferentplaces/racks.
c) Principles of Food StorageThefundamentalprinciple in thestorageoffoodis tokeepitclean,safe touse,coolandcovered.Dailycleaningofstorageareaandregularinspectionsshouldbedonetoavoidanyfaultinthestorage.Weeklycleaningandspringcleaningisamusttoensureprotectionfromhazardsofrodentsandinsectswhichmayspoilthestoredfooditems.
Tocheckthepilferageandmaintainhighstandardsofhygieneaccesstothestoredzz
itemsshouldberestrictedtotheauthorizedpersonsonly.
Onlydailyrequiredperishableitemsshouldbegivenandkeptinthekitchen.Restofzz
itshouldbekeptindeepfreezersandfridge.
Thedrystoreroomshouldbewell-lit,dry(withoutdampness),wellventilated,clean,zz
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verminproofandawayfromdirectsunlight.
Storageshelvesorcupboardsshouldbeheavyandbalancedtotaketheloadofthezz
itemskeptonit.Thereheightshouldbesuchthatitiseasytohandle.Theyshouldbeplacedinsuchawaythatitcanbeseeneasilybythestoreinchargeforaninstantreferral.
Preferably the racksshouldhaveprovisionofadjustmentofheight inbetween thezz
shelvessothatthespacesareutilizedtothemaximumasperthesizeofthestoreditems.
Tightfittedcoversshouldbeusedforthestoragebins.zz
Heavyitemsoflargepackingshouldbekeptatlowerracks.Lightweightitemsshouldzz
bekeptathighershelves.
Frequentlyissueditemsshouldbekeptinfrontanditemsusedseldomshouldbekeptzz
far end.
FIFO-FirstinfirstoutandLIFO-Lastinfirstoutshouldbemonitored.Thissystemzz
keepsthestockrotatingandallowsmaintainingaproperuseofarticlewithinstipulatedtimeframe.
Nofoodstoragebins,boxesetc.shouldbekeptdirectlyonthefloor.Itshouldalwayszz
bekeptataraisedplatform.
Thestoragebinsshouldbemadeofamaterialwhichdoesnotgetrustedorgetsgreasezz
accumulatedonthem.Theyshouldbeeasytoclean.Theyshouldalsonotgetreactedwiththematerialkeptinit.
Careshouldbetakenwhilestackingthefooditems.Itemswhichareverystronginzz
smellorfragranceshouldnotbekeptclosetotheitemswhichmayabsorbit.Forexample;Tealeafmayabsorbsmellofdetergentsoapifkeptsidebyside.
Seafoodsmustbestoredinthedeepfreezersat-35Cwrappedinthefoodgradepolyzz
bags.
Alwaysputatag(meattags)onmeatsstating;Dateandtimeofdelivery,weight,typezz
and cut.
BinCardsshouldbeusedforinformationoftheproduct.zz
Parstocklevelsshouldalwaysbecheckedforreordering.zz
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recoMMended teMPerAtureS For StorAGe oF SoMe coMModitieSFollowingisthelistofsomefooditemswiththerecommendedtemperaturesonwhichtheyshouldbestored
S.no. item recommended temperatures
01. DressedPoultryFrozen -18C
02. DressedPoultryFresh(samedayuse) -3to0C
03. Eggs 2C
04. Milk(Bottled/Polybag)andmilkproducts -1to4.4C
05. Fish -5to-1C
06. ShellFish -18to-10C
07 Meats -8to-3C
08 Rootvegetables Roomtemp.(22C)
09 Tomatoes 13-15.5C
10 Freshfruits 5-8C
11 Grocerydry Roomtemp.
12 Oilsandfats Roomtemparature
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Purchasingplaysanimportantroleincontrollingboththecostandqualityofproductionisanotheressentialaspectsothatthestoredepartentcanadheretospecifictimingssothatalldepartmentcouldpicktheirstocks.
reVieW QueStionS(1)Whatisstandardpurchasespecification.DrawaSPS.
(2)Definepurchasingandstoring.
(3)Whatarethedifferentmethodsofpurchasing.
(4)Listtheprinciplesoffoodstorage.
(5)Givetherecommendedtemperaturesforstorageofsomecommodities.
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Learning objectives : Attheendofthisunitstudentwouldbeableto:
(i) tostatetheimportanceofFoodCost
(ii) tolisttheelementofCost(FoodCost,LabourCost,Overheads)
(iii)tocalculateFoodCost
(iv) tocalculateofLabourCost
(v) tocalculateofOverheads
(vi) tocalculatekitchenProfit/GrossProfit,afterwageprofitandnetprofit.
(vii)tocomplaineachelementaspercentageofsales.
i. introductionInHotelIndustry,theCostisclassifiedintoMaterials(FoodCost)Cost,LabourCostandOverheadCost.Itisveryimportanttohaveaclosewatchonthesecostsasalittlevariationcanbadlyaffectthesale/profitofthehotel.Incasetheactualfoodcostismorethanestimatedfoodcostthentheprofitoftherestaurant/foodandbeveragedepartmentwill reduceand if theactual foodcost is less thanestimatedcost then theguest feelscheatedaseitherhehasbeenservedsubstandardfoodortheportionservedtohimissmallerthanthatofstandardportionsize.Onemustknowhowtocalculatethematerialcost,labourcostandoverheadsbeforeseeingitsrelationtosales.
a) Material cost (Food cost)Inmaterialcost(foodcost)onehastotakeintoaccounttheopeningstock,freshstoresreceipts, closing stock and the food consumed by staff or served as complementarytoguestsusuallyspoilageoffoodischargedto thematerialcost.Fromthefollowingexample,itwillbeclear,thathowmaterialcostiscalculated.
Food coStinG
CHAPTERV
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illustration 1 : AscertaintheTotalMaterial(Food)CostanditspercentagetoNetSalesfromthefollowinginformation:
TotalSale ` 57,500
OpeningStock `1,000
FreshIndents/Purchases `12,000
ClosingStock `500
FoodConsumedbyStaff `600
FoodServedtoGuests(asComplementary) `400
Solution : TotalMaterial/FoodCost:
Amount`OpeningStock 1,000AddFreshIndents/Purchases 12,000
13,000LessClosingStock 500
12,500LessFoodServedtoStaffandGuests(FreeofCost)* 1.000TotalMaterial/FoodCost 11,500
ToAscertaintheMaterialCostPercentagetoNetSalestheformulais:
TotalMaterialCostX100 11.500X100= ———————————— = ––––––––––– =20%
TotalSale 57,500
TheMaterialCostPercentagetoNetSaleis20%
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Working notes
*FoodConsumedbystaff `600
Foodservedtoguests(ascomplementary) `400
Total `1,000
b) Labour costToascertainthelabourcostonemustinclude,apartfromwagesandsalaries,allotherexpenditureincurredonstafforonitswelfarelikeMedicalReimbursement,LeaveTravelConcession (LT.C.)/Contribution towardsEmployee’s Provident Fund (E.P.F.), FreeFood,Uniform,Accommodation,InterestSubsidyonLoan,Telephone,etc.
illustration 2 : AscertaintheTotalLabourCostanditspercentagetoNetSalefromthefollowinginformation:
Amount(`)
TotalSale 1,14,000
WagesandSalary 7,000
ContributiontowardsE.P.F. 700
MedicalRe-imbursement 500
LT.C. 1,200
UniformandWashingAllowance 500
AccommodationworthRs.600,chargedat 200
InterestSubsidy 200
FreeTelephoneatHome 500
Food,ChargedfromEmployees 200
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Solution 2: Total Labour Cost
Amount(`)
WagesandSalaries 7,000
E.P.F. 700
MedicalRe-imbursement -500
L.T.C. 1,200
UniformandWashingAllowance 500
RentforAccommodation 600
LessChargedfromEmployees `200
400
InterestSubsidy 200
FreeTelephoneatHome 500
FoodforEmployees 4.00
FoodMoneyCharged`200 200
TotalLabourCost 11,200
ToascertaintheLabourCostPercentagetoNetSale,theformulais:
TotalLabourCostX100 11.200X100= ———————————— = —————— =9.82%
TotalSale 1,14,00
TheLabourCostPercentagetoNetSaleis9,82%
c) over HeadsAllothercostslikeofficeexpenses,rent,interest,lightandpower,commission,water,gasandfuel,cookingcokeandwood,advertisementandmarketingexpenses,miscellaneousexpenses,etc.areincludedunderthishead.
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illustration 3 : Ascertain theOver heads and its percentage toNet Sales from thefollowingdata:
Amount(`)TotalSale 27,900Rent 4,000Interest 1,000Commission 500Depreciation 1,000Advertisement 700GasandFuel 200ElectricityandPower 500Water 100MiscellaneousExpenses 1,000Laundry 300
Solution:
Total Over heads
Amount(`)Rent 4,000Interest 1,000Commission 500Depreciation 1,000Advertisement 700GasandFuel 200ElectricityandPower 500Water 100MiscellaneousExpenses 1,000Laundry 300TotalOverheads 9.300
Note:Thelaundrychargescanbeapportionedintotwo(i)Overheads,(ii)LabourCost.Thisallocationwillbedoneifthestaff’suniformiswashedbyhotelfreeofcost.
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ToascertaintheOverheadspercentagetoNetSaletheformulais:
TotalOverheadsX100= ———————————
TotalSale
-9.300X100= —————— 33.33%
27,900
TheOverheadsPercentagetoNetSaleis33.33%
illustration 4FromthefollowinginformationascertaintheFoodCost,LabourCostandOverheadsandalsofindoutPercentagetoTotalSaleofeachcost.AlsofindoutGrossProfit/LossandNetProfit/LossanditspercentagetoTotalSale.
Amount(`)Sale Food Beverage
20,00015,000
OpeningStock Food Beverage
700800
Purchases Food Beverage
8,5006,800
ClosingStock Food Beverage
300400
RestaurantRent 14,000FuelExpenses 800OfficeExpenses 2,000MiscellaneousExpenses 1,200TravellingAllowance 500ContributiontowardsE.P.F. 1,500WagesandSalary 10,000FurniturePurchased 4,000Depreciation. 300Telephone 200Repair 200
The total fooddebited tostaffcanteen frommainkitchenwasRs.1,200butRs.200 was charged from staff towards meal. Hotel paid Rs. 1,000 as rent for staff
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accommodationbutstaffwascharged`300only.Thehotelservedfreefoodtosomeguestsworth`1,100.
Solution 4: Total Food Cost
Amount(`)
OpeningStock Food`700
Beverage`800 1,500
AddPurchases Food` 8,500
Beverage`6.800 15.300
16,800
LessClosingFood`300
Stock Beverage`400 700
16,100
LessStaffMeal*(1200-200) 1.000
15,100
LessFreeFoodservedtoGuests 1,100
Total Labour Cost
Amount(`)
StaffMeal 1,000
WagesandSalary 10,000
TravellingAllowance 500
ContributiontowardsE.P.F. 1,500
MedicalRe-imbursement 500
Rent** 700
TotalLabourCost 14,200
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Total Over heads
Amount(`)
RestaurantRent 14,000
FuelExpenses 800
OfficeExpenses 2,000
MiscellaneousExpenses 1,200
ElectricityandPower 400
FreeFoodServedtoGuests 1,100
WaterCharges 300
Depreciation 300
Telephone 200
Repair. 200
TotalOverheads 20,500
Total Sale
Amount(`)Food `20,000
Beverage `15.000 35,000
Food and Beverage Cost PercentageTotalFoodandBeverageCostX100 14.000X100
= ————————————————— = —————— =40%TotalSale 35,000
Labour Cost Percentage:
TotalLabourCostX100 14.200X100= ———————————— = —————— =40.57%
TotalSale 35,000
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Over heads Percentage:
TotalOverheadsX100 20.500X100= —————————— = —————— =58.57%
TotalSale 35,000
NetLoss =TotalCost-TotalSale
NetProfit=TotalSale-TotalCost
TotalCost = TotalFoodCost+TotalLabourCost+TotalOverheads
=14,000+14,200+20,500=`48,700
NetLoss =48,700-35,000=`13,700
GrossProfit= TotalSale-TotalFoodCost(VariableCost)
=35,000-14,000=`21,000
GrossProfitX100GrossProfitPercentage= —————————
TotalSale
21.000X100= —————— =60%
35,000
NetLossX100NetLossPercentage= ————————
TotalSale
13.700X100= —————— =39.14%
35,000Working Notes:
TotalFoodSendtoStaffCanteen `1,200
LessMoneyChargedfromStaffforMeals 200
NetAmountSpendonStaffMeal* 1,000
TotalRentPaidbyHotelforStaffAccommodation 1,000
LessRentChargedfromStaffforAccommodation 300
NetAmountPaidbyHotelforStaffAccommodation** 1,000
Note:Theamountof`4,000spentonpurchaseoffurnitureisacapitalexpenditure,hencewillnotbeshowninrevenueexpenses.
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illustration 5 : FromthefollowingdataavailableascertaintheFoodCost,LabourCostandOverheadsandalsofindoutGrossProfit/GrossLossandNetProfit/NetLossandtheirpercentagetoTotalSale.
Amount(`)Sale Food Beverage Others
2,00,0001,60,00024,000
OpeningStock Food Beverage
10,0002,000
Purchased Food Beverage
60,00040,000
ClosingStock Food Beverage
8,0004,000
WagesandSalary 40,000ContributiontowardsE.P.F. 5,000MedicalRe-imbursement 4,000Laundry 2,000TelephoneBills 1,000RentforRestaurant 12,000RepairandMaintenance 2,000ElectricityandPower 1,500WaterCharges 500GasandFuel 2,000MiscellaneousExpenses 800OfficeExpenses 5,000PrintingandStationery 1,000L.T.C.PaidtoStaff 1,200Depreciation 1,000
(i) Outof`2,000spendonLaundry;`500wasspend;onStaff’sUniformWashing
(ii) Staffwasservedafreefood`2,000
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(iii) Staffwas given accommodation for ` 500,where as hotel paid ` 2,000 for thesame.
(iv) Staffwasgiveninterestsubsidyof`500(v)Complementaryfoodservedtoguestsfor `2,000.
Solution 5 : Total Food Cost
Amount(`) Amount(`)OpeningStockFood 10,000Beverage 2.000 12,000AddPurchasesFood 60,000Beverage 40,000 1,00,000
1,12,000LessClosingStockFood 8,000Beverage 4,000 12,000
1,00,000LessStaffMeal 2,000
98,000LessFreeFoodServedtoGuests 2,000Total Food Cost 96,000
Total Labour Cost
Amount(`)
WagesandSalary 40,000
ContributiontowardsE.P.F. 5,000
MedicalRe-imbursement 4,000
Laundry 500
L.T.C.paidtoStaff 1,200
StaffMeal 2,000
StaffAccommodation(`2,000-` 500) 1,500
InterestSubsidy 500
Total Labour Cost 54,700
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Total Over heads
Laundry(`2,000-`500) 1,500
TelephoneBills 1,000
RentforRestaurant 12,000
RepairandMaintenance 2,000
ElectricityandPower 1,500
WaterCharges 500
GasandFuel 2,000
MiscellaneousExpenses 800
OfficeExpenses 5,000
PrintingandStationery 1,000
Depreciation 1,000
ComplementaryFoodServedtoGuests 2.000
Total Over heads 30,000
totAL SALeS Amount(`) Amount(`)
Food 2,00,000
Beverage 1,60,000
Others 24,000 3,84,000
TotalFoodCostX100Food Cost Percentage = ——————————
TotalSale
96,000×100= ————— =25%
3,84,000
TotalLabourCostX100Labour Cost Percentage = ———————————
TotalSale
54,700×100= —————— = 14.24%
3,84,000
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TotalOverheads×100
Over heads Percentage = ———————————TotalSale
30,300×100= —————— = 7.89%
3,84,000
NetLoss = TotalCost-TotalSale
NetProfit = TotalSale-TotalCost
TotalCost = TotalFoodCost+TotalLabourCost+TotalOverheads
=96,000+54,700+30,300 =`1,81,000
NetProfit=3,84,000-1,81,000 =`2,03,000
GrossProfit=TotalSale-TotalFoodCost
=3,84,000-96,000=`2,88,000
GrossProfit×100GrossProfit Percentage = —————————
TotalSale
2.88.000X100= ——————— =75%
3,84,000
NetProfitX100Net Profit Percentage = ———————
TotalSale
2,03,000X100= ——————— =52.87%
3,84,000
Note:
1. ForthepurposeofcalculatingFoodCost‘Food’meansFoodandBeverage.
2. TofindouttheFoodCostPercentageandGrossProfitPercentageinsteadoftakingTotalSaleonlyFoodandBeverageSalecanalsobetaken.
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ii. controL oF Food coStFoodCostisoneofthemajorcostsoftheRestaurantandthereisalwaysariskoffoodcostgoinghighandlowduetothenegligenceofthestaff.Incasethefoodcostgoeshighthenthatmeans;directlosstothehotel/restaurant,asthecostofsale(FoodCost)willgohighand;thegrossprofit(sale-foodcost)willcomedown.Ontheotherhandifthefoodcostislowthenthatmeanseithertheguestisgivenasmallportionorheisservedsubstandardqualityoffood.Thiswillsubsequentlyresultinlosingpermanentcustomersandhencewillreducesaleandprofit.
To control the Food Cost one must remember the following points:
(i) Purchasing
Thepurchasedepartmentmustensurethattherightqualityoffood,atcompetitivepriceandrightquantityofrawmaterialshouldbeprocuredtokeepthecostcontrol.
(ii) Receiving and Storing of Raw Material
Therawmaterialreceivedbystoresmustbeinspectedforthequalityandthequantitydesired, and in case found not up to requirement should be returned to supplier forreplacement.Allstoresreceivedmustbestoredataproperplace. It issaying that instoresthereshouldbe,‘aplaceforeverythingandeverythinginplace’.Thestorekeepermustensurethatnofooditemshouldgetspoiledandifithappensthenitischargedtostorekeeper.
(iii) Issuing
Allgoodsshouldbeissuedafteraproperrequisition.Thestorekeepermustfollowtheruleof‘FIRSTINFIRSTOUT(F.I.F.O.)’,whichmeansthegoodsreceivedfirstareissuedfirst.
(iv) Wastage
Thewastage,atalllevels,i.e.Portioning,Cooking,Storing,etc.shouldbeasminimumaspossible.Thewastageoffoodshouldbeavoided.Alltrimmingsofvegetables,bones,andotherrawmaterialwastesshouldbeusedtocookstock,soups,gravies,sauces,etc.
(v) Proper Storing of Cooked Food
Incasethecookedfoodisleftattheendofthedaythenitmustbestoredatapropertemperaturesothatitcanbeusedonthefollowingday,ifsorequired.
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(vi) Spoilage
Thecooksmustensurethatthereshouldbeasfaraspossiblenospoilageoffoodinthekitchen.
(vii) Ensure No Food is Served Without Bill
Incasefoodisallowedtobepickedupwithoutproperbillthenthiswillincreasethefoodcost.
(viii) Portion Control
TheChefmustensurethatdishisasperthestandardportion,asboththelargerportionandsmallerportionisharmfultothehotel/restaurant.Alargeportionwillincreasethefoodcostandasmallportionwilldissatisfytheguest.
(ix) Standard Recipe
TheChefmustensurethatalwaysstandardreceiptshouldbefollowed,orotherwise,theguestmaynotalwaysfindsimilarstandardofthedishandthiswilldissatisfyhim.
iii. controL oF LABour coStTocontrolthelabourcost,thehotelmustensurethatthestaffisretained,asthenewstaffwillalwaystakesometimetoadjustandtillthenwillgivelessoutput.Mostofthehotelslosemoneyduetooverstaffing.Ithasbeenobservedwithexperiencethatoverstaffdoesnotimprovethequalityofservice,ontheotherhanditbringsslacknessinthestaffandtheiroutputreduces.Theoverstaffingalsoincreasethelabourcost.Itisnotrecommendedtopaylesstostaffbutthebetterwillbeifhotelgetthebestoutofthestaff.
Thehotel,whereeverpossible,mustreduceoverheadsandotherexpensesonstafflikeonaccommodation, food, interest subsidy,L.T.C., etc.Tocontrol the labour cost isverysensitiveandtrickyissue.Ifstaffisofferedlessperksthanothersimilartypeofhotelsthenhemayleaveyouandjointheotherhotelandthiscanhaveabadaffectonyourqualityofproductbecause thegoodworkerwillbehiredby theotherhotelandcomparativelybadworkerwillbeleftwithyou.
Incasesaleincreases,automaticallythelabourcostpercentagetototalsalewillcomedownandviceversa.Tocontrollabourcost,thehotelmaydecidewhetheritiseconomical
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tobakeownproductsortobuyfromthemarket.Theymayalsothinktocontinuewiththesamemenuortochangeittoreducethelabourcharges.E.g.ifChinesefoodisnotdoingwell,thehotelmaydecidetoclosetheChineseCuisineandhencewillsavethelabourcost.
iV. controL oF oVer HeAdS coStTocontroltheoverheadscost,thehotel/restauranthastostudydeeplyeachandindividualcostindetail.TheManagementandtheAccountantwilldecidehowtoreducetheoverheadscost.Sometimesconsultant’sservicesareobtainedtofindthewaystoreducetheoverheads.
Themostcommonlyoverhead tobecontrolled is interest.Thedebt shouldneverbeallowedtoincreasebeyondcertainlimitastheinterestburden.Sometimesitcannotbebornebythecompanyanditgetsbankrupt.Theothersensitiveoverheadsaretravellingexpenses,rent,pilferage,electricityandpower,advertisement,entertainment,printingandstationery,etc.Theoverheadsshouldnotbecurtailedatthecostofthequalityofgoods/services,asitwilldirectlyreducethesale.
V. PricinGInhotelindustrytwosystemofpricingareverycommon.Firstly,Pricingfixedonthebasisoffoodcostandsecondly,marksuppricing.Ifthemanagementwantstohave30%foodcostthenthetotalfoodcostofadishormenuiscalculatedandaccordinglysellingpriceisfixed.Supposeadish’sfoodcostisRs.30thenthesellingpricewillbeRs.100.ThebalanceRs.70istocoverlabourchargesandoverheadsandthebalanceistheprofit.Thispricingmethodisverysuitablewhentheothercostarefullycontrollable,otherwisethemanagementwillbearloss.
Mark up pricing: Thisisthepricingofadishormenuoverandaboveitstotalcostprice.Inotherwords,itis
TotalCost=DesiredProfit=SellingPrice
Incaseofmarkuppricingalltheexpensesareapportionedtoindividualdishormenutofindoutthetotalcostofthemenuordish.Theapportioningofcostisverydifficultandmoreoveritdiffersfromthelevelofsaletosale.Thatmeansiftheproductionismorethenperdishcostwillbelessandviceversa.Thiscanbeexplainedwithanexample.
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Mark Up Pricing
Pricing for a dish/Menu High Sale200 covers
Medium Sale150 covers
Low Sale100 covers
DirectMaterialCost(Variable) `30 `30 `30
SemiVariableCost `25 `30 `35
(Labour+Overhead) `20 `30 `40
FixedCost `75 `90 `105
CostofPerDish/Menu `15 `18 `21
20%ProfitSellingPrice `90 `108 `126
Fromtheaboveexample,onecanseethatvariablecostremainsthesamewhetherthebanquetpartyisfor100persons,150personsor200personsbutthesemivariablecostreduceswiththeincreaseinthenumberofcovers;when100guestsareservedthenpercoversemivariablecostis`35anditreducesto`30whenthecoversareincreasedto150andfurtherreducesto`25withtheincreaseofcoversto200.Incaseoffixedcostthecostpercoverisreducingwiththeincreaseincoversinthesameratio.When100coversareservedthenfixedcostis`40percoverandifcoversareincreasedto200thenfixedcostbecomesexactlyhalfi.e.`20andifthecoverstobeservedare150,thenthefixedcostpercoveris`30.Thatiswhywhenthereisalargepartythecaterersagreetochargelessmoneypercovercomparatively.
FIFO:Thismeans“FirstInFirstOut”i.e.thesupplywhichwasreceivedfirstshouldbeout(issued)firstfromthestore.
LIFO:Thismeans“LastInFirstOut”i.e.thegoodsreceivedlast,ifpricedmorethanthatofsuppliesreceivedearlier,shouldbechargedforgoodssuppliedfirstforthepurposeofcalculatingcost.
Defectives, Scrap and Spoilage: It should be charged to the cost or returned to thesupplier.
Vi. Bin cArdSBincardsareusedinstoresforeachitemstoredtherein.Thiscardprovidestheinformationlikenameoftheitem,supplier’sname,addressandphonenumber,maximumstockand
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minimumstockwhich canbe storedunder thenormal circumstances andwhat is thereorderingpoint, thatmeansatwhat levelofstock thestorekeepercanapplyfor thefreshstock.Thiscardalsogivestheinformationlikebalance,freshsupplies,totalstock,issued,etc.;Justbylookingatthecardthestorekeepercanknowthathowmuchstockisthereinthestoreofthatparticularproduct.
Bin cArdITEM :BlackGramWhole(Pulses)
Supplier :ABC&Associates,Delhi
PhoneNumber : 24567658
MaximumStock: 50Kg.
MinimumStock: 5Kg.
Reordering : 10Kg
date BalanceFresh Supply
total issued remarks Signature
ManagerStores ChiefStorekeeper Storekeeper
illustration 6ThefollowingfigureswereextractedfromthebooksofMayurHotel.FoodCost`800,LabourandOverhead`1,000andSales`2,000.FindoutGrossProfit,NetProfit,GrossProfitpercentagetoSalesandNetProfitpercentagetoSales.
Solution:Gross Profit = Sales-FoodCost
=2,000-800=`1,200
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Net Profit = Sales-TotalCost(TotalCost=FoodCost+LabourCost+Overhead)
=800+1,000=`1,800
=2,000-1,800=`200
GrossProfit Percentage to Sales =GrossProfitX100—————————
Sale
1,200X100= —————— =60%
2000
NetProfit×100Net Profit Percentage to Sales = ————————
Sale
200×100= ————— =10%
2000
illustration 7 : TotalSaleofanInstitutesCanteenwas`5,000andTotalCostwas ` 6,000.FindouttheNetLossandNetLossPercentagetoReceipts.
Solution
Net Loss = TotalCost-TotalReceipts(Sale)
=6,000-5,000=`1,000
NetLossX100Net Loss Percentage to Receipts = ———————
Receipts
200×100= ———— =20%
5,000
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illustration 8 : ThefollowinginformationwasextractedfromABCRestaurantforthemonthofDecember,2006.
Receipts Amount(`)
Sales 50,000
OpeningStock 1,000
Purchases 22,000
ClosingStock 1,500
WagesandSalaries 8,500
E.S.I. 500
GasandElectricity 2,000
OfficeExpenses 2,000
InsurancePremium 1,000
TelephoneandInternet 800
PrintingandStationery 700
Postage 500
Depreciation 5,000
LightandFuel. 2,500
Note:Thefollowinginformationbeforecalculation:
a) Foodworth`1,500wasservedtostaffandwascharged`500only.
b) Foodworth`500wasservedascomplementary.
c) 2,000guestswereservedduringthemonth
Findout(i)GrossProfit(ii)NetProfit(iii)ProfitafterWages(iv)SalesPerCover(v)GrossProfitPercentagetoSalesPerCover.
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Solution: Total Food Cost:
Amount(`)OpeningStock 1,000AddPurchases 22.000
23,000LessClosingStock 1.500
21,500LessStaffMeal(1,500-500) 1.000
20,500LessFreeFoodServedtoGuests 500
20,000
TotalFoodCostFood Cost Per Cover/Person = ———————
No.ofGuests
20.000= ——— = ` 10 Per Cover2,000
GrossProfit =Sale-TotalFoodCost
=50,000-20,000=`30,000
TotalLabourCost Amount(`)
WagesandSalary 8,500
E.S.I. 500
StaffMeal(1,500-500) 1,000
TotalLabourCost 10,000
Food and Wages Cost: = TotalFoodCost+TotalLabourCost
=20,000+10,000
= ` 30,000
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Profit after Wages: = Sale-FoodandWagesCost
=50,000-30,000
= `20,000
total over Heads Amount(`)
GasandElectricity 2,000
OfficeExpenses 2,000
InsurancePremium 1,000
TelephoneandInternet 800
PrintingandStationery 700
Postage 500
Depreciation 5,000
LightandFuel 2,500
ComplementaryFoodservedtoGuests 500
TotalOverheads 15,000
Total Cost = TotalFoodCost+TotalLabourCost+TotalOverheads
=20,000+10,000+15,000
= `45,000
Net Profit = TotalSale-TotalCost
=50,000-45,000
= ` 5,000
TotalSalesSalesperCover= —————————
TotalNo.ofCovers
50,000= ——— = `25
2000
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GrossProfitperCover= SalesperCover-FoodCostperCover
=25-10=`15
Gross Profit Percentage = to Sales per Cover
GrossProfitperCover×100—————————————
SalesperCover
15X100=60%= ————
25
illustration 9 : Calculatethefollowing(i) CostPercentage;WhenCostis`400andSaleis`.1,000
(ii) Cost:WhenCostPercentageis27%andSalesis`400
(iii) Sales:WhenCostPercentageis25%andCostis`100
Solution 9 : (i) COST PERCENTAGE: If`1,000isSalethenCostis`400`400
IfRe.1isSalethenCostis ———1000
400X100
andIf`100isSalethenCostis= ———— =40%100
(ii) COST : If`100isSalethentheCostis`27`27
If`.1isSalethentheCostis ———100
27×400and if `400isSalethentheCostis = ———— = `108
100
(iii) SALES: If`25istheCostthentheSaleis`100`100
IfRe.1istheCostthentheSaleis ———25
100×100andIf` 100istheCostthentheSaleis = ———— = `400
25
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reVieW QueStionSQ.1 DefineCostControl.What is theobjectiveofcostcontrolandexplain inbrief
differenttypesofcosts.Q.2 With thehelpofaflowchartdiagram,explain thecycleofcontrol inFood&
BeverageDepartment.Q.3 ExplainBinCardanddrawtheformatofBinCard.Q.4 ExplaintheaimsandobjectivesofControlQ.5 Brieflyexplainthevariousstagesinthecycleofcontrol.Q.6 Definevariable,fixed,semi-variablecostsinrelationtocateringindustry.Whatis
theimpactoftheabovecostsinunitcosting?Q.7 Describe the threemajor elements of costs. Distinguish controllable cost with
uncontrollablecost.Q.8 Distinguish between fixed, semi-fixed and variable overhead costs, giving an
exampleofeach.
Q.9 Whatarethecostcontrolaccounts?Describetheiradvanatages.
Q.11 Thefollowinginformation’sarerelatedtoa100coverbuffetrestaurant.Thefoodcostandlabourcostwillbe`5,000and`2,000respectively.Themanagementwantstorecover15%ofsalestowardsoverhead.
You are required to calculate:
a) Sellingpricepercovertomakeanetprofitof15%and
b) Grossprofitpercover.
Q.12 ThefollowinginformationwasextractedfromthebooksofarestaurantinrespectofJune,1997
RECEIPTS Amount(`)Sales 40,000OpeningStock 2,500ClosingStock 3,200Purchases 12,300WagesandSalaries 5,600GasandElectricity 1,800
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RepairsandRenewals 1,000RentandRates 1,800Insurance 400PostageandTelephone 200PrintingandStationery 300Depreciation 2,000
You are required:
a) tocalculatetheelementsofcostandtoexpresseachasapercentageofsales,assumingthat`800ofthefoodhasbeenusedforstaffmeals.
b) Tocalculatethegrossprofit,afterwageprofitandnetprofit.
Q.14Calculateasgivenunder
a) FoodCost:Whenfoodcostpercentageis30%andtotalsaleis`600
b) GrossProfitPercentage:WhentotalsaleisRs.5,000andtotalfoodcostis`3,000
c) Sale:Whenfoodcostpercentageis25%andtotalfoodcostis`750
Q.15 ThefollowinginformationwasextractedfromABCRestaurantforthemonthofDecember
Amount(`)Sales 50,000OpeningStock 1,000Purchases 22,000ClosingStock 1,500Wages&Salaries 8,500E.S.I. 500Gas&Electricity 2,000Officeexpenses 2,000InsurancePremium 1,000Telephone&Internet 800Printing&Stationery 700
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Postage 500Depreciation 5,000Light&Fuel 2,500
Note the following information before calculating:
a) Foodworth`1,000wasservedfreeofcosttostaff.
b) Foodworth`500wasservedascomplimentary.
c) 2000guestswereservedduringthemonth.
Find Out:
(i) Grossprofitandpercentagegrossprofit,
(ii) Netprofitandpercentagenetprofit
(iii) Profitafterwages,
(iv) Netprofitpercover.
Q.16 ThefollowinginformationwereobtainedfromthebooksofaccountsofarestaurantforthemonthofMarch
RECEIPTS Amount(`)Sales 1,50,000OpeningStock 2,800Purchases 28,000Salaries&Wages 7,000Depreciation 5,000E.S.I. 2,000Repairs&Maintenance 600Printing&Stationery 3,000AccommodationtoStaff 1,000Rent 10,000Gas&Fuel 1,000ClosingStock 4,000Insurance 2,500Postage&Telephone 1,000
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Youarerequiredtocalculate:
a) Elementsofcostsandexpresseachasapercentageofsalesassumingthat`800ofthefoodhasbeenusedforstaffmealsand`1,200ofthefoodascomplimentarymeals.
b) CalculateGrossprofit,AfterWageprofitandNetprofit.
c) Calculate Average Spending Power per customer assuming that 7500 customerswereservedinthemonthofMarch.
Q.17 A contractor has an order for supply of breakfast to the passengers of a trainrunningdaily.Theweeklyfixedcostwillbe`2,000.Thevariablelabourcostwillbe`2/-,variablerawmaterialcostwillbe`3/-andsellingpricewillbe`10(allperunit).Whatsalesmustthecontractormaketoearnaprofitof`10,000perweek?
Q.18 ThefollowinginformationwasobtainedfromthebooksofaccountsofarestaurantforthemonthofJanuary.
RECEIPTS Amount(`)Sales 1,00,000Openingrawmaterials 10,000Closingrawmaterials 20,000Purchaseofrawmaterials 50,000Labourcost 15,000Depreciation 8,000Rent 2,000Municipaltax 1,000Administrativecost 4,000Selling&Distributioncost 5,000UpkeepandServicecost 2,500RepairsandMaintenancecost 2,500
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Calculatethefollowingandexpresseachasapercentageofsales:
(i) KitchenProfit (iii) AfterWageProfit
(ii) NetProfit (iv) ElementsofCost
Q.19 Amixedspice ismadeupoffive ingredients.Findthecostof40gms.Of themixtureifthefollowingamountsareused:
SI.
No.
Ingredients Quantity Price
1. Pepper 0.270kg. 150perkg.2. Chilly 0.05kg. 90perkg.3. Coriander 0.10kg. 40perkg.4. Cumin 0.03kg. 120perkg.5. Clove 0.25kg. 220perkg.
Q.20 Calculateasgivenunder:
(i) Costpercentagewhencostis`500andSaleis`2,000.
(ii) Cost,whencostpercentageis30%andsaleis`1,500
(iii) Sale,whencostpercentageis25%andcostis`750
(Answer: (i) 40% (ii) ` 450 (iii) ` 3,000)
Q.21 Calculateasgivenunder:
(i) FoodCost,whenFoodCostPercentageis30%andTotalSaleis`900
(ii) Gross Profit Percentage, when Total Sale is ` 5,000 and Food Cost is`3,000
(iii) NetProfitPercentage,whenTotalSaleis`6,000andTotalCostis`4,000
(Answer:(i)`270(ii)40%(iii)33.33%)
Q.22 ThefollowingfigureswereextractedfromABCHotel.FoodCost̀ 5,000;LabourandOverhead`2,500;Sales`15,000.Findasapercentageof.Sales:(a)GrossProfit(b)NetProfit
(Answer:(a)66.67%(b)50%)
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Q.23 Thetotalcostoftherestaurantis`15,00,000.Thefixedcostisasunder:SalariesandWages`75,000;OfficeExpenses`25,000;Insurance`10,000;Interest` 5,000;Depreciation`70,000;Rent`25,000.VariableCostwillbe30%ofSale.AverageSellingPricewillbe`30andthetotalsalewillbe`9,00,000.Calculate:NetProfitatdesiredsale
(Answer:`4,20,000)
Q.24 Thefollowinginformationarerelatedtoa150coverbuffet.Thefoodcostandlabourcostwillbe8,000and3,000respectively.Themanagementwantstorecover20%ofsalestowardsoverheads.Youarerequiredtocalculate
a) Sellingpricetomakeanetprofitof25% c) GrossProfitpercover. b) Netprofitpercover. d) Averagesellingprice.
Q.25 Thefollowinginformationwasextractedfromthebooksofarestaurantinrespectof June.
Receipts Amount(`)Sales 30,000OpeningStock 2,500ClosingStock 3,200Purchases 13,000WagesandSalaries 5,600E.S.I. 300GasandElectricity 800RepairandRenewals 1,000RentandRates 1,800Insurance 400PostageandTelephone 200PrintingandStationery 300Depreciation 2,000
Youarerequired:a) To calculate the elements of cost and to express each as a percentage of sales,
assumingthat`800ofthefoodhasbeenusedforstaffmealsand`500ofthefoodascomplementary.
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b) Tocalculatethegrossprofit,afterwageprofitandnetprofit.c) Tocalculatetheaveragespendingpowerpercustomer,assumingthat6,000customers
wereservedinJune.
Q.26 Drawcostingsheetandfindthecostperportionofthefollowing:
a) Shortbreadbiscuits(12portions)
Flour 150gms
Castersugar 50gms
Margarine 100gms.
b) Queenofpuddings(4portions)
Milk 100gms
Castersugar 25gms
Jam Jam
Eggs Eggs
Butter 25gms
Therateofingredientsaregivenbelow
S. No.
Name Quantity Rate(`)
1. Egg 1 no. 1.502. Castersugar lkg. 303. Butter 1kg. 1104. Flour 1kg. 205. Jam 500gms 406. Margarine 1kg. 1007. Milk lltr. 15
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Q.27 Thefollowinginformationisrelatedtoa200coverrestaurant.Thefixedcostoftherestaurantis:
Amount(`)Rent 800Interest 500Salary 800Depreciation 900
Youarerequiredtocalculatethefollowingassumingthefoodcostis`800
(i) Sellingpricetomakeanetprofitof25%. (iii) Grossprofitpercover
(ii) Netprofitpercover (iv) Averagesellingprice.
Q.28Calculateasgivenunder
(i) Costpercentage,whenCostis`300andSaleis` 1,000.
(ii) Cost,whenCostpercentageis40%andSalesis`800
(iii) Sales,whenCostpercentageis30%andCostis120
Q.29 ThefollowinginformationwasextractedfromthebooksofarestaurantinrespectofDecember:Sales`60,000;OpeningStock`5,000;ClosingStock`6,400;Purchases` 26,000;Wages andSalaries` 11,200;Medical` 600;PowerandFuel`1,600;RepairsandRenewals`2,000;RentandRates`3,600;Insurance`800;PostageandTelephone`400;PrintingandStationery`600;Depreciation`4,000.Youarerequired:
a) TocalculatetheelementsofcostandtoexpresseachasapercentageofsalesassumingthatRs.1,600ofthefoodascomplementary.
b) To calculate the Gross Profit, After Wage Profit and Net Profit and their percentage.
c) To calculate the Average spending power for customer, assuming 6,000 customerswereservedinDecember.
Q.30Calculateasgivenunder:
(i) CostPercentage,whencostis`200andSalesis`500
(ii) Cost,whencostpercentageis28%andsalesis`500
(iii) Sales,whencostpercentageis30%andcostis`90
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Learning objectives : Attheendofthisunitlearnerswouldbeableto:
1. ToexplaintheimportanceofFoodCostControl 2. listthefactorsaffectingFoodCost 3. toexplainpollutioncontrol 4. statemeasurestocontrolfoodcost.
i. iMPortAnce oF Food coSt And itS controLCostingshouldnotbeconfusedwithcostaccounting.Costingissimplytheprocessofarithmetic,meansofmemorandumstatementsorthemethodsofintegralcontrol.Costingisthetechniqueandprocessofascertainingcosts.Theprinciplesandrules,whichgovernthe procedure of ascertaining costs of products or services, is the technique used inascertaining costs.With the development and changes inmethods, the techniques ofcostingchange.TocontroltheFoodCost;purchasing,receiving,storing,issuing,foodproduction,foodsales,etc.aretobecontrolled.
ii. deFinitionFoodCostisdefinedasthecostofrawmaterial(food)usedtoprepareadishorfood.
Thenetstockinhandatthebeginningoftheday+stock(rawmaterial)purchasedorreceivedfromstore-netstockinhandattheendofthedayisdefinedasFoodCostfortheday.
PointstoberememberedforFoodCostControlanditsObjectivesandAdvantages:
Inhotelindustry,thefoodcostisclassifiedintomaterials(rawfoodcost).Itisamajorportionofthetotalcost.Thesmaller,thehotel/restaurantmoreisthefoodcostandlarger/exclusivethehotel/restaurantlessisthefoodcost.FoodCostisoneofthemajorcostsoftheRestaurantandthereisalwaysariskoffoodcostgoinghighandlowduetothenegligenceofthestaff.Incasethefoodcostgoeshighthenthatmeansdirectlosstothehotel/restaurant;asthecostofsale(FoodCost)willgohighandthegrossprofit(sale-foodcost)willcomedown.Ontheotherhandifthefoodcostislowthenthatmeanseithertheguestisgivenasmallportionorheisservedsubstandardqualityoffood.Thiswillsubsequentlyresultinlosingpermanentcustomersandhencewillreducesaleandprofit.Incasefoodcostisnotcontrolledcarefullytheninspiteofrestaurantmakinggoodsalemayrunintonetloss.
Food coSt controLCHAPTERVII
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TocontroltheFoodCostonemustrememberthefollowingpoints.
a) Purchasing
Thepurchasedepartmentmustensurethattherightqualityoffood,atcompetitivepriceandrightquantityofrawmaterialshouldbeprocuredtokeepthecostcontrol.
b) receiving and Storing of raw Material
Therawmaterialreceivedbystoresmustbeinspectedforthequalityandthequantitydesired, and in case foundnot up to requirements should be returned to supplier forreplacements.Everthingreceivedmustbestoredataproperplace.Itissayingthatinstoresthereshouldalwaysbe,‘a place for every thing and every thing at its place’. Thestorekeepermustensurethatnofooditemshouldgetspoiledandifithappensthenitischargedfromstorekeeper.
c) issuing
Allgoodsshouldbeissuedafteraproperrequisition.Thestorekeepermustfollowtheruleof ‘FIRSTINFIRSTOUT(F.I.F.O.),whichmeans thegoodsreceivedfirstareissuedfirst.
d) Wastage
Thewastage,atalllevels,i.e.Portioning,Cooking,Storing,etc.shouldbeasminimumaspossible.Thewastageoffoodshouldbeavoided.Alltrimmingsofvegetables,bones,andotherrawmaterialwastesshouldbeusedtocookstock,soups,gravies,sauces,etc.
d) Proper Storing of cooked FoodIncasethecookedfoodisleftattheendofthedaythenitmustbestoredatapropertemperaturesothatitcanbeusedonthefollowingday,ifsorequired.
e) SpoilageThecooksmustensurethatthereshouldbeasfaraspossiblenospoilageoffoodinthekitchen.
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f) ensure no Food is Served Without BillIncasefoodisallowedtobepickedupwithoutproperbillthenthiswillincreasethefoodcost.
g) Portion controlThechefmustensurethatdishisasperthestandardpotion,asboththelargerportionandsmallerportionisharmfultothehotel/restaurant.Alargeportionwillincreasethefoodcostandasmallportionwilldissatisfytheguest.
h) Standard recipeTheChefmustensurethatstandardrecipesarealwaysfollowed,orotherwise,theguestmaynotfindthestandardofthedishsatisfactorytohishope.
TheobjectivesandadvantagesofFoodCostControlaretosatisfytheguestandmakereasonablegoodprofitatalltimes.
iii. PurPoSeS oF Food coSt AccountinG
i) to know costIt is through themechanismof cost accounting that costs of products or services areascertained.Anyofthemethodsmaybeusedtoknowthecostbutitshouldbeneartotheactualcosts.
ii) To fix the selling priceOnlyifoneknowsthetotalcostthenonecanfixthesellingpriceofadish.Inrestaurantssellingpriceisfixed,keepinginviewthefoodcost.Moretheluxuryrestaurant,lowisthefoodcostandviceversa.Asmallroadsiderestaurantmayhaveashighas45-50%foodcostandaspecialityrestaurantmayhaveaslowas20-25%foodcost.
iii) cost controllingTheChef/RestaurantManager/CostAccountantwhilefixingthesellingpriceofadishmustknowitsexactrecipe.Hemustalsokeepinmindthelabourcost,theoverheadswhilefixingthefoodcostanditsvariances.
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iv) Preparation of Account and control of Food cost:Hewillregularlyreviewtheproduction,salesandoperatingresults,stocksofrawmaterialandfinishedfoodandotheritemsarevaluedatcostpriceormarketprice,whicheverislower.Thestockinventoryistakenbyphysicallyverifyingeachitem.Afterascertainingthestocksandtakinganoteofcostsandsales,heisabletocontrolthefoodcost.
v) operating PoliciesTheFoodCostAccountinghelpsmanagementinformulatingoperatingpolicieslikewhatshouldbethefoodcost,whethertobakebakeryproductsinhouseoroutsource.Evendessertscanbeboughtfromoutside if thesaleof thesameisnotsufficient tokeepadessert chef.
iV. LiMitAtion oF Food coSt controLItlooksverysimplethatifthestandardrecipeandportionsizecontrolisfollowedthenthefoodcostwillbealwaysundercontrol.Inactualinspiteoffollowingstandardrecipeandportionsize the foodcostmaydiffer.The following factorsaffect the foodcost,whichmayormaynotbeunderthedirectcontrolofChefandtheManagement.
1. FluctuationinRawMaterialCost
2. WrongPurchasingofRawMaterial
3. ReductioninSale
4. WastageduringpreparationofFood
5. PilferageinFoodSale
6. Spoilageduetowrongstorage
V. eSSentiALS oF Food coSt controL1. ProperPurchasing
2. ControlinPurchasing
3. FollowPurchasingProcedure
4. ControlFoodProduction
5. FollowStandardRecipe
6. FollowStandardPortionSize
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Vi. Portion cotroLIt isveryimportantforhotels tohaveastandardportionsizealongwith thestandardrecipe.Ifthesizeofthedishvarieswiththechef’smoodthenithasanadverseaffectonthemarketingofmenus.Evenrestaurantstaffwillbeconfusedastheythemselveswillnotbeverycertainabouttheportionsize.Ifaguestgetsalargerportioncomparativelythenhewillbeveryhappybutonthecontraryifhegetssmallerportioncomparativelythenhewillbeannoyed.Ifstandardportionsizeisnotmaintainedthenitwillalsoaffect-themaintenanceoffoodcost.Thestandardportionsizemaydifferfromtabled’hotelmenutoalacartemenu.Thequestionhereisnotthatwhatshouldbethesizeofportionasthismaydifferfromhoteltohoteldependinguponthemanagementpolicy,priceofthedish/menu.Butthequestionisthatwhateverstandardportionsizeisdecidedbythemanagement then thesameportionsizemustbeservedonaildaysby therestaurant/kitchen.Eventheaccompanimentsservedalongwiththemaindishmusthaveastandardportionsize.Eventhedecoration/presentationofthedishandthecontainerinwhichitisservedmusthavetheuniformity.
Vii. StAndArd reciPeSStandardrecipesarepreparedtohaveafoodcostcontrol.
Thefollowingaretheobjectivesofpreparingstandardrecipes:
1. Quantity and Quality of Food Ingredients: Standard Recipes help in deciding thequantityandqualityofrawmaterialusedforpreparingastandarddish.Ithelpsinmakingastandardpurchasespecificationforeachrawmaterialfordifferentdishes.ForexamplethestandardspecificationofTomatoesforGreenSaladwillbedifferentthanforotherrecipes.
2. Yield: It helps indeciding the sizeof carcass or typeofmeat tobepurchased tominimisethewastage.Standardrecipesguidechefinfixingthesizeandweightofeachportionandhence themaximumyieldcanbeobtainedfromtherawmaterialpurchased.
3. FoodCostperDish:Ithelpsinmaintainingthefoodcostofeachandeverydishandhenceinmaintainingthegrossprofit.Saleperdish-foodcostperdish(variablecost)=grossprofit.
4. NutritionalValueofDish:Itisveryusefulespeciallyforhostels,hospitals,industrialcanteens.Thenutritionalvaluecanbeaccuratewhenknownquantitiesandqualitiesofrawmaterialwillbeused.
5. MenuPlanning:Ithelpsinplanningmenuasfarascolour,methodofcooking;basic
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rawmaterial,etc.areconcernedbecausethequantityandqualityofallrawmaterialsisknowninadvance.
6. Purchasing, Requisitions and Departmental Transfers: if the exact quantity andquality of each ingredient is known in advance because of correct forecastingand standard recipes then it helps purchase department to make the correct-purchasing, kitchens can send the exact requisition of commodities requiredand even inter department transfers are done more accurately (departmental transfersaremorecommonforkitchenstomakeinterdepartmentaltransferoffooditemsfrombutchery).
7. Standard Food: Ifstandardrecipeisusedthenthestandardofalldisheswillremainsameevenifthemainchefgoesonleaveorresigns.
8. PortionControl:Standardrecipeshelpinmaintainingtheportioncontrolandhencethe food cost.
9. Standard Recipe Book: Hotels usually prepare standard recipes, take a colourphotograph of each dish, write the exact quantity and quality of ingredientsrequiredandmentionindetailthemethodofcooking.ThisRecipeBookhelpsnewemployees inmaintaining the same standard. Restaurant staff can also be trainedby showing the standard recipe book andwhile taking orders they can explain to guestsbetterandthishelpsinsellingtherightfoodtoguest.
Viii. StAFF MeALSThelargerhotelshaveaseparatestaffdininghallandallstaffmembersarerequiredtohavetheirmealsinthestaffcafeteria.SomehotelsmaintainaseparatedininghallforexecutiveandcalledExecutiveDiningHall(EDR).Butthesedaysonlyonedininghallismadeandallstaffmembersarerequiredtoeatthereonly.Thefoodcostofthestaffmealsdininghallispreparedseparately.Thekitchenattachedtodininghallmaintainsitsownfoodcost.Likeanyotherkitchentheyareaudited.Hotelsusuallychargeaverynominalcostfromthestaffforservingthemmealsonduty.
Smallerhotelswhocannotaffordtomaintainaseparatekitchen-forstaffmeals,servefoodtoitsstafffromthemainkitchenonly.Butaseparatecostingisdoneforthestaffmealsanditisdebitedtothelabourcostandnottothefoodcost.
ix. controL oF Food coStFoodCostisoneofthemajorcostsoftheRestaurantandthereisalwaysariskoffoodcostgoinghighandlowduetothenegligenceofthestaff.Incasethefoodcostgoeshighthenthatmeans;directlosstothehotel/restaurant,asthecostofsale(FoodCost)willgo
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highand;thegrossprofit(sale-foodcost)willcomedown.Ontheotherhandifthefoodcostislowthenthatmeanseithertheguestisgivenasmallportionorheisservedsubstandardqualityoffood.Thiswillsubsequentlyresultinlosingpermanentcustomersandhencewillreducesaleandprofit.
TocontroltheFoodCostonemustrememberthefollowingpoints:
(i) Purchasing:Thepurchasedepartmentmustensurethattherightqualityoffood,atcompetitivepriceandrightquantityofrawmaterialshouldbeprocuredtokeepthecostcontrol.
(ii) Receiving and Storing of Raw Material:Therawmaterialreceivedbystoresmustbeinspectedforthequalityandthequantitydesired, and in case found not up to requirement should be returned to supplier forreplacement.Allstoresreceivedmustbestoredataproperplace. It issaying that instoresthereshouldbe,‘a place for every thing and every thing in place’.Thestorekeepermustensurethatnofooditemshouldgetspoiledandifithappensthenitischargedtostorekeeper.
(iii) IssuingAllgoodsshouldbeissuedafteraproperrequisition.Thestorekeepermustfollowtheruleof‘FIRSTINFIRSTOUT(F.I.F.O.)’,whichmeansthegoodsreceivedfirstareissuedfirst.
(iv)WastageThewastage,atalllevels,i.e.Portioning,Cooking,Storing,etc.shouldbeasminimumaspossible.Thewastageoffoodshouldbeavoided.Alltrimmingsofvegetables,bones,andotherrawmaterialwastesshouldbeusedtocookstock,soups,gravies,sauces,etc.
(v) Proper Storing of Cooked FoodIncasethecookedfoodisleftattheendofthedaythenitmustbestoredatapropertemperaturesothatitcanbeusedonthefollowingday,ifsorequired.
(vi) SpoilageThecooksmustensurethatthereshouldbeasfaraspossiblenospoilageoffoodinthekitchen.
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(x) Ensure No Food is Served Without BillIncasefoodisallowedtobepickedupwithoutproperbillthenthiswillincreasethefoodcost.
(xi) Portion ControlTheChefmustensurethatdishisasperthestandardportion,asboththelargerportionandsmallerportionisharmfultothehotel/restaurant.largeportionwillincreasethefoodcostandasmallportionwilldissatisfytheguest.
(xii) Standard RecipeTheChefmustensurethatalwaysstandardreceiptshouldbefollowed,orotherwise,theguestmaynotalwaysfindsimilarstandardofthedishandthiswilldissatisfyhim.
review QuestionsQ.1 Definefoodcostandexplainsindetailitsimportance.Q.2 WriteindetailtheobjectivesandadvantagesofFoodCostControl.Q.3 WhatdoyoumeanbyFoodCost?Writeindetailitslimitations.Q.4 WhatdoyoumeanbyStandardrecipeandwhatareitsobjectives?Q.5 Listoutfactorswhichaffectthefoodcost?
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reGionAL cuiSine
Learning objectives : Attheendofthisunitstudentwouldbeableto:
1. DescribeGeographicallocationwithrespecttoregionalcusine.2. Understand different types of dishes (regional based) and their methods ofcooking.
3. Understandfestivereceipes.4. Explainfeaturesofspecialregionalcuisines.5. ExplaintypesandpreparationofIndianBread.
i. kASHMiri cuiSine
StAPLe FoodRice
i. Geographical LocationThe valley is spread between the Himalayan and the pirpanjalranges.
ii. characteristic featuresKashmiricuisineisablendofthebeatelementsoftheIndian,Iranian,Afghanandzz
centralAsianregion.
Wazawan-literallymeansthegrandbazarofcooks-whichisthetraditionalmuslimzz
feast,consistingofdozensofmeatandfewvegetariandishes.
Kashmirifoodincludesdishesofmutton,fish,chicken,wildfowlandakkthedelectablezz
vegetablesandfruits-freshanddried.
SoutH indiAn cuiSine
*tamilnadu*karnatakaGrains&Lentils
*keralaSyrian,Christian,Muslims(Seafooddishes)Arab
influence
*Andhra PradeshVegetarianandhasbuddhistinfluenceorMughalinfluenceorhyderabadicuisine
CHAPTERVIII
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Powereddrygingerandfennelarethemainspices.zz
Useoffleshy,flavoursomebutnottoohotredchilliesgrowninKashmir.zz
Yoghurtisanimportantingredientinano.ofdishes.zz
Maincookingmediumisthemustardoil.zz
iii. Speciality cuisineTabakhmaaz/kabargah-tenderfriedribszz
Rista-mincedpasteballsinredgravyzz
Aabgosh-muttoninmilkygravyzz
Goshtaba-mincedpasteballsinyoghurtgravyzz
Roganjosh-brownedmuttonzz
Kalia(peelameat)-muttoninyellowgravyzz
Yakhni-muttoninyoghurtgravyzz
Alayakhni-marrowinyoghurtgravyzz
Vidharbha
Marathwada
Khlapur KonKan
western Ghats
n
s
we
se
se
Maharastrian reGiopn
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Naduryakhni-lotusrootinyoghurtgravyzz
Dumaloobrownedpotatoeszz
Tsaman-cottagecheeseinyellowgravyzz
Monjihak-greenandwhitekohlrabi(gaanthgobhi)zz
Kanagucchi-morrelsinyoghurtsaucezz
Muttonpulaozz
Milhabhaatzz
Phirni-riceflourdessertzz
Kahwa-greenteazz
ThetemperatureofSouthernIndiaisalwayshighthefoodtendstobemuchhotterthanrestofIndiaprobablybecausehotfoodhelpstocoolthebody.
Mainlyvegetarianszz
Wellknownriceeaterszz
Cookthefoodinoilratherthangheezz
Fruitsinsteadofsweetszz
Payasam-avariantofNorthIndianKheerzz
Sambhar-apreparationofvegetableandlentils,accompanimentofrice,vada,dosazz
andIdli
Rasam-spicyclearsoupzz
Panchadi-counterpartofNorthIndianRaitazz
Papadnotspicedzz
Idlimixtureofgroundlentilandricefermentedandsteamedinmouldszz
Dosaisthesamebattermadethinandthenshallowfriedonagriddlelikepancakezz
withorwithoutfillingcommonlyfilledusingpotatobharta
Wada-meduwada,parippuwadaetczz
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HopperorappamsofSyrianChristiansitislikeAmericanhotcakezz
Theaccompanyingbeverageisalwayscoffeezz
BeefiswidelyeatenbyChristiancommunityzz
iV. Festivals
1. Pongal
Venpongal-Ricewithentilszz
SarkaraiPongal-SweetRicezz
2. Onam - In Kerala for 10 days
MAHArAStriAn cuiSine
a) VidharbhaMainlyfarmerszz
Veg.Foodzz
Tomatochesaarzz
Vadebhatzz
Bhajeechephutezz
Hurdazz
Roastedjowar,inwinterwithcurdandatangyzz
fedchutney
b) kohlapur and adjoining areasHeavilyspicedfoodwithlotsofredchillizz
Mostlynon-veg.zz
Famous for sukha mutton (dry meatzz
preparation).
Kohlapurimuttonzz
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Ravanpilli—»equalamountofbesanandchillipowderzz
Kohlapurisalsofamousfor—»pandarassa,tambdarassa,kombdivharassazz
c) MarathwadaVeryspicyfoodwithlotsofchilliesandgarliczz
Varietiesofpicklesandchutneyszz
Freshingredientsareusedzz
d) BrahminsKonkanastha’szz
Deshasthaszz
Saraswat(grandsaraswat)zz
Karhade(minimumuseofmasalas)zz
Chandraseniyakayasthaprabhu(ckp)-theyliveonfishandmuttonandcan’tdowithoutnon-vegevenforaday.Theirfoodiscookedinamixtureofcoconut,onion,ginger,garlic,chilliesandgarammasala.Alotofvarietiesarecookedwithfish.
e) konkan InfluenceofadjoiningstateKarnataka.Coconutplaysanimportantrole.Kokum(ansul)isusedinsteadtamarindtogiveatangyflavour.Triphal(spice)isusedtoflavourgravies.RatnagiriisfamousforAlphonsomangoes.
Snacks:Vadapav,pavbhajee,misal,batatavada,bhelpuris.
f) MarathasTheyusealotofredchillipowder
Pandharassa(whitegreasy)tambdikombdi(brownchicken)
Maharastrianmealistheonlymealwhichpaysequalattentiontobothwheatandricethevaranbhatwithpuregheewhichisorderedearlierisanappetiserandluhricantibltheintestinestopreparestomachjuicesforthemealtocome.
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ii. Festivals1 Sankrani:Til-Gul(LadooofTillSeedsandJaggery),GuiachiPoli,KolacheBharit,MugachyaDalichiKhichidi.
2 Ranuaijanchani(Holi):PuranPoliWithLotsOfPureGhee,CoconutMilkOrPlainMilk
3. GudiPandva:ShrikhandandPuffPastries.
4. Dushera:ShakarBhat,ShrikhandPuri.
5. Diwali:Chaklya,Anarase,Karonjva,GherEtcAreTheFoodThatOneMakesADayBeforeDiwali.
6. GaneshChaturthe:Modak,HaraliBhat(CoconutRice),Karanjia,Kanvalva
iii. Quality dishes of MaharashtraZunka-bhakar:zz Zunkaismadewithgramflour,onion,salt,oiltemperedwithchillies&garlic.BhakarismadefromdoughofJowarflour&waterbakedonchacoal.
Tomatoche-saar:zz Tomatopureetopwithcoconutmilk&temperedwithoil,musteredseeds,hing,&curryleaves.
Multonache sukhe:zz Dry mutton preparation made with roasted & powdered drycoconutmilk&temperedwithoil,mustarseeds,hing,&curryleaves.
Multonache sukhe:zz Dry mutton preparation made with roasted & powdered drycoconutgarammasala,poppyseeds,Jeera,Chillies.
KolacheBhart(Binjal):zz RoastBrinjal,removeskim,mash,addtamarindpulp,coconutmilk.Juggery&saltandtempered.
Shakkarpare:zz Shortcrustpastrymadeupofmaida,sugar,milk,cutintodiamondsshape&deeptheirthecrisp.
PandtraRossa:zz Mutton, gravypreparedwith coconutmilk, cashewnuts&garammasala.
Puranpoli:zz Chapatiesstuffedwithcookedchamlal,jaggeryflavouredwithcardamoms&nutring,servedwithgheeorplainmilkorcoconutmilk.
3. GuJrAti cuiSineStaplefoodisbajra.zz
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Farsan
Majourity of gujratis are jain and do not eat garlic, onion etc. They usemillets,zz
jaggery,vegetablesandgrains.
Non hindu are bohri: oldestmuslimcommunityandfamousforsoupsandsweets
parsi: (fromIran)combinationofenglishandPersiancuisines.
Dhebraormethitheplazz
Vastuseofjaggaryandlime:becauseabundantlygrownsugarcanezz
Chutney:mixtureofgarlic,redchilliandsalt.zz
Snacks:dhokla,khandviand zz
kachorisev,ghatiaandpapdi
i) ParsiMealstartswithasweetpickleandthenchapatis-fish-chicken-mutton-eggs-icecreamorothersweets.
ii) Special dishes1. Methi thepla: Dough made fromwhole wheat flour, bajra, besan,methi&spices,rolled.
2. Dhokla:Battermadefromchannadalcurds & spices - Fermen & thensteamed&tempered.
3. Kahndvi:Smallrolledcrepes,madewith cooked batter of bese curd &ginger,greenchilliesservedtemperedwithchutney.
4. Oondhiyu: Adeliciousblendofstuffedvegetablescookedinpotatoes,sweetpotatoes,yam,banana,brinzal.Methistuffedwithmixtureofcoconut,chilipood, lime, sugar, lots of garlic,dhania pood, and cooked in a slowfireveg.arecooked.
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5. Doodhpak:Ricecookedinflavouredmilksea
6. Patra-na-machi:Cookedinflavouredmilk
7. Salijardaloomurgi:Chickencookedinspicygravywithapricots&garswithPotatoStraws.
8. Dhansak:combinationof5dals+mutton+vegservedwithbrownrice
9. Lagan-nu-custard:ricecustardsteamedorbakedmadewithboiledmilk&nuts
10.Malainokhajala:roundsofflakypastry,sweetenedandstuffedwithclottedcream
4. HYdrABAd1 cuiSineStaplefoodisricezz
Foodischillihot,fullofspicesandoilfloatingontopzz
Useofcurdortamarindzz
Meatisconsumedfrombreakfasttodinnerzz
i) important dishesNahari:zz soupmadewithtortleis,tongueofthelamb
Khichdi:zz Madewithrice,lentils&ghee
Khagina:zz scrambledegg
Ambadekebhaji:zz mangobhaji
Bhagarabaigan:zz wholeauberginesslitbrownedandcookedgentlyinanuttysauceofseasame,groundnut,coconutandtamarind
Haleem:zz poundedwheatwithwellcookedmutton
Andaykepiyosi:zz saffronflavoureddiamondsmadewitheggs,ghee,groundbadamandkhoya
Ashrafi:zz coinsmadewithkhoya
Hubkelauz:zz khoyaandalmonds
Khumbanikameetha:zz appricot,sugarandcream
Gilleferdose:zz doodhi,riceflourmilk,khoya,sugarandnuts
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FestivalsBakri-id
5. PunJABi cuiSineStapleFood-Wheatzz
SarsonaSaagandMakkikiRotizz
Layered Stuffed Raddish or Potatozz
Parantha
ChannaBhaturazz
TouchofMughlaiCuisinezz
TandoorisusedbyHouseWiveszz
Dhabasaretherezz
GajarkaHalwazz
LassiorButterMilkzz
PulaoorBiryanionSpecialOccasionszz
MilkisusedinPlenty-Kheer,Rasmalai,useofCream,zz
PaneerinCooking:LotsofDesiGheeisusedzz
FromMughlaiCuisinezz :TandoorjChickenandNaan
RaitaasanAccompanimenttoRicezz
Dals:Rajma,MakhanianduseofVariousDalsCookedinCurdandSpiceszz
Pickles:VegPickles,Carrot,Turnip,CauliflowerandChutneyzz
DessertsareMainlyMadeupofMilkzz
GheeorMustardSeedOilisUsedforCookingzz
NonVeg-Lamb,MuttonorPoultryzz
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6) duM cuiSineDum,literallyspeakinghasbeendescribedasthe‘maturingofaprepareddish’Dumistheforerunnerofthemoderndayslowcooking.Inthegoodolddayswhenhandicookingwasthevogue,theutensilsweresealedwithattadoughtoinsurethatthemoisturestayedwithin,andputonsmoulderingcoal.Atthesametimesomeofthecoalwasplacedonthelid.Thisinsuredevenhaetfromthetopandthebottom.Todaytheovenisusedtoprovidethefunctionofprovidingslowandevenheat
Inthisprocessthemainingredientiscookedpartiallywithalltheaccompaniments(insomecasessomeoftheaccompanimentsareaddedonlyatthetimeofsea’ing)andthentheutensiliscoveredwithalidsealedwithattadoughandthenplacedintheovenThefoodcontinuestocookinitsownsteamsoastospeak.Theadvantageofdumcookingorgivingdum,isthatsincethevapourcan’tescape,thedelicasyretainsalltheflavourandaroma
DumisusuallygivenwhenthemeathasbecometenderandthecurryisnearlyreadyThefactthatdumdoesalsobringthegheeoroiltothetophelpstoimprovetheappearanceof the dish.
TheinnovativedumpukhtcameintovogueduringthereignofthebenevolentNawabAsaf-iiddaulah.ItoriginatedinPersia,whereaprepareddishwassealedand‘buriedinthehotsandtomature
InIndia,dumpukhtwasborna littleover200yearsago.Tofeedhisdyingsubjectsduringthefamineof1784.NawabAsaf-ud-daulahdecidedtoprovidejobsbybuildingtheBadaImambara.ThemonumentwasbuiltbythedayanddestroyedatnightDuringthisprocesshugequantityoffoodwascookedandsealedindigs(gigantichandislthenkeptwarminthemassivedoubledwalledbukhariorovens.Asaresultthepreparedfoodwouldgetsteamedinthegentleheatofthebukhari.
OnedaytheNawabdecidedtosamplethefood,herelishedeverymorselHeadoptedthehnkhanforuseatroyalbanquetsandhints.Hischefsusedexoticspicesandherbstoimpartsubtleflavoursbeforeputtingthedelicasiesondum
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exAMPLeS:1 Gulnarjalpari:Adelicacyofsucculentprawnsmarinatedinauniquebatterandputondum
2 Khuroos-e-tursh:Atangychickendelicasy,saffronflavouredandspicedwithblackcuminpopularlycalledshahijeeraorroyaicumininIndia
3 Zaqand-e-kebabi:CloveflavouredlambpicaltacookedonstonemarblebeforebeingcookedondumAlternatively,thenicaltacanhpcookedontawa
4. Subzgosht:Theperfectcombinationoflambturnipsandspinachcookedinmustardoil
7) GoAn cuiSineInfluenceofChristians,hinduandPortuguesezz
Maindishfishandricezz
Wheatintheformofbreadbakedinovensandchapatieszz
Commonmeatconsumedarepork,chickenandlambzz
i) Main characteristic Features are1. Foodistoospicyandsourwiththemaximumconsumptionofredchillies
2. KokumisusedbyhindusandvinegarbyChristians
3. Consumption of pork ismaximumbyChristians
4 Clayfinepasteofgroundmasalais used
5 Goans do not have a sweettooth, the most popular sweetbeingbibinka
6.Mostpopulatmeatsareseafoodandpork
ii) Few Gaon Gishes1. Goan prawn masala: Prawnscookedwithredchillies,cumin
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seeds,turmeric,clovescinnemon, ginger &Maltvineger.
3 Vindaloo masala:Mutton or porkpripration, with redchillies cinnamon,cumin & corianderseeds,turmeric,ginger,garlic&vineger.
4 Marinade
5. Sorpotel: onions,tomatoes, vinegar,red chillies, pepperand cumin - Porkpreparation
6. Bihinkacoconutmilk,jagger,&eggs’pancakesbakedoneovertheother‘
7 Xacuti
8. BenGALi cuiSineThreegreatpassionsforanyBengaliarerice,fishandsweet.Fishespeciallythesweetwaterfish,whichisevengivenasanofferingtothegoddessandthepassionsforthesweetslikerasgollasandsandeshasmilkisavailableinplenty.
Theuseofmustardoil, temperingusingfive-ingredientpanchphoranand theuniquecombinationoffishcookedincurdgravygivesdistinctivenesstotheBengalicuisine.
i) traditionsBengalicuisineisacombinationofvegandnon-vegdishes.Commonpassionoffoodisfishandnomealiscompletewithoutit.
ABengalidaybeginswithbigbowlcontainingmoori(puffedrice),thickcreamymilkzz
andhealthydollopsoffreshlymashedfruitssuchassweet,ripedmangoesormashyjacjfruit.
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Lunchtimefavoriteisshukioconsistingofmelangeofdicedandfriedvegetables-zz
somebitter(bittergourd)-somepungent(whiteraddish)-somestarch(likepotatoes)-somestiff(Ikebesan)-somesoft(deliciousstemandleaves)
Somericeanddalaccompaniedbyfriedbhajiesmadeoutofvegandfish.zz
Somericemacharjhol.Thiswouldbesweetandsourchutney.zz
Aam jhal - thinwatery soupmade out of greenmangoes flavouredwithmustardzz
seeds.
Sweetmishadc—athicksweetenedyogurtsatinearthencups.zz
Rasogollas,sandesh,singhara,rasmalai(famoussweetsofbengal)zz
Earlzz yeveningsnacks
Jahlmoori:aspicycombinationofpuffedrice,potatoesandcucumberzz
Pooriesstuffedwithpotatoes,cuminandredchillies,flavouredtamarindzz
water
Etuljalzz
Leisurelymealwouldstalloriginallywithrice,dalandbhaja. Ricemightbeanzz
elegantpilaf.DalflavouredwitfishheadBhajaisbhajioffishorveg.Nextcomesfish
Chingrimalai-prawnzz
simmered in coconutmilk
Yeg & kopir dantarzz
dalna chingri macherdive (cauliflowerstems cooked with tinyshrimps)
Chutney - tomatoeszz
studded with bitsof preserved sweetmangoes.
Sweet yogurt - bhapazz
doi
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9. indiAn BreAdSRoti isthemostbasicfoodinIndia.Roti, infect,hasbecomeagenericnameforbreadsinIndia.Untilmorethenathousandyearsofblendingforeignculturewithitsown,Indiahasdevelopedauniquerangeofbreadsmadeofwhole-wheatflour.Thesearecalledbydistinctivenamessuchaschapatti, phulka, paratha, orpuri etc.
Breadsmadeofotherkindofgrainshavedescriptivenamesonly like-Makai ki roti, Jowar Id roti, Bajre ki roti etc.thesebreadshaveregionalpopularity.Breadsarepopularinallpartsofcountryexceptsouthernandnortheasternstates.InnorthandcentralIndiawheatisthemostcommonlyusedgrainandgroundwhole-wheatflourcalled‘Atta’ is the basicingredientinmostofthebreads.
i) Methods of cookingBasedonthedifferentmethodsofcooking,onecanclassifytheIndianbreadsintodifferentcategories-
Deepfrying:Poori,Bedai,Kachori,Bhatura,Loochi,DhakaiParathazz
Shallowfrying:Parathas,Stuffedparathaszz
Baking:Pao,DoubleRotizz
Tandoor:Naan,TandooriRoti,Rumaliroti,zz
Steaming:Khaman,Daldhoklazz
Broiling:Phulka,Chapatizz
ii) Some popular indian Breads
Birahizz
Bathuwaykirotizz
Baidarotizz
Khamanzz
Khakhrazz
Bhakhrizz
Bafflazz
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Tikkarzz
Baatizz
Roghninaanzz
Khurminaanzz
Badaminaanzz
Taftanzz
Kulchazz
Sheermaalzz
Baaquarkhanizz
Khasta rotizz
Pitlaszz
Muslimnaanzz
Yahudirotizz
Katnirollszz
Dhakaiparathazz
Luchizz
Dosaizz
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Indiancuisineisexotic,simpleanddelicious.Ithasacombinationofbothelaborateandrichriceandmeatpreparationsaswellassimplevegetariandishes.Ithasawiderangeoftastesfrommildtopungenthot.EachregionintheIndiancuisineboastsofdistinctivetaste and style. Indian cuisine requires the right blend of spices, experience, carefulhandlingofingredientsandtherightkindofutensilstocookfood.
review QuestionsQ.1 WhatdoesthetermWagawanmean?Q.2 Explainthefollowingterms (a) Goshtaba (b) Yakhni (c) Venpongal (d) Puranpoli (e) DhoklaQ.3 Elaborateofthefollowingcuisine. (a) Kashmiricuisine (b) Hyderabadicuisine (c) DumcuisineQ.4 GivefivefamousdishesofPunjabicuisine.Q.5 WriteaboutKonkanandKohlapurintheMaharastriancuisine.