식음료 원가관리 = A study on food and beverage cost control

다국어 초록 (Multilingual Abstract)

Food dservice operations come in great varieties. They differ in size, location, clientele, food offered, reasons for existing, types, and so on. Despite all differences, do we need to have a unified cost control procedures.
The success or failure of a restaurant operations is often dependent on management's ability to effectively control food and beverage costs, considering that food and beverage costs in the majority of restaurant operations represent the largest single expenditure.
The purpose of this study is explain procedures for controlling food and beverage costs. This study begins with a discussion of the purpose of controls and various functions that make up this process. This study will also discuss the activities of food purchasing, receiving, storing, and issuing aling with examples of practical forms and documents. The second chapter concerns planning food production and using standardized recipes. Finally. the calculation and establishment of standard costs are explored along with the methodology used to compute actual costs.

목차 (Table of Contents)

• 목차
• Ⅰ. 통제절차의 필요성
• Ⅱ. MATERIAL의 통제(관리)
• Ⅲ. 관리통제
• Ⅳ. 결론
• 참고문헌
• Abstract