[major=BBA_TM | course_id=RES301 | syllabus_id=10373 | semester=8 | combo=TM_COM3.1 | title=Food and Beverage Cost Control]
Course ID: RES301
Title EN: Food and Beverage Cost Control
Title VI: Quản trị chi phí trong nhà hàng & dịch vụ ăn uống
Credits: 3.0
Prerequisites: FBM201
Description: This course provides tools required to maintain sales and cost histories (the past), develop
systems for monitoring current activities (the present), and the techniques
required to anticipate what is to come (the future).
Student tasks: - Class attendance is strongly encouraged. Attend at least 80% of class hours in order to be accepted to the final examination
- Actively participate in class activities
- Fulfill tasks given by the instructor after class
- Use laptop in class only for learning purposes
- Read the textbook in advance
- Access the course website (http://flm.fpt.edu.vn) for up-to-date information and material of the course, for online support from teachers and other students, and for practicing and assessment.
Tools: - Internet
Course type: traditional
Decision: 402/QĐ-ĐHFPT dated 04/22/2024
Approved date: 2024-04-22
CLO1: Understand the income statement of an food and beverage business
[1] category=Class participation and preparation; type=on-going; weight=10.0; duration=; question_type=LO1, LO2, LO3, LO4, LO5, LO6, LO7, LO8, LO9, LO10; grading_guide=; completion_criteria=; clos=>0
[2] category=Group Assignment; type=on-going; weight=30.0; duration=; question_type=LO1, LO2, LO3, LO4, LO5, LO6, LO7, LO8, LO9, LO10; grading_guide=Based on topics of studied units; completion_criteria=; clos=>0
[3] category=Individual Assignment; type=on-going; weight=15.0; duration=; question_type=LO1, LO2, LO3, LO4, LO5; grading_guide=Based on the given exercise or case study at the beginning of the course.; completion_criteria=; clos=>0
[4] category=Quizzes; type=on-going; weight=15.0; duration=Session 7 - Session 18 - Session 30; question_type=LO1, LO2, LO3, LO4, LO5, LO6, LO7, LO8, LO9, LO10; grading_guide=Quizzes will test for knowledge of subjects in the chapter assigned for that day.; completion_criteria=; clos=>0
[5] category=Final Exam; type=Final exam; weight=30.0; duration=60'; question_type=LO1, LO2, LO3, LO4, LO5, LO6, LO7, LO8, LO9, LO10; grading_guide=The questions/ exercises will cover the lectures, class discussions, activities, exercises, and textbook.; completion_criteria=; clos=4
[1] desc=Food and Beverage Cost Control; author=Lea R. Dopson, David K.Hayes; publisher=Wiley; edition=6th; isbn=978-1-118-98849-7; main=True; online=; note=
[2] desc=Principles of Food Beverage and Labor Cost Controls; author=Dittmer P.R & Keefe, J.D; publisher=Wiley; edition=9th; isbn=; main=; online=; note=
[3] desc=Food and Beverage Cost Control; author=Lea R.Dopson, David K.Hayes; publisher=Wiley; edition=7th; isbn=978-1-119-57221-3; main=True; online=True; note=Wiley - Vital Source
Session 1: Chapter 1 - Managing Revenue and Expense
- Profit in food and beverage business
- Compute percentages of revenue, expenses and profit
- Income statement
- Understand budget in food and beverage business
Topic: Offline; Teaching type: LO1; LO: I, T
ITU: Textbooks, PPT presentation, and other resources
Materials: RES301
Download: Read slides

Session 2: Chapter 1 - Managing Revenue and Expense
- Profit in food and beverage business
- Compute percentages of revenue, expenses and profit
- Income statement
- Understand budget in food and beverage business
Topic: Offline; Teaching type: LO1; LO: T
ITU: Textbooks, PPT presentation, and other resources
Materials: RES301
Download: Read slides

Session 3: Chapter 1 - Managing Revenue and Expense
- Profit in food and beverage business
- Compute percentages of revenue, expenses and profit
- Income statement
- Understand budget in food and beverage business
Topic: Offline; Teaching type: LO1; LO: T
ITU: Textbooks, PPT presentation, and other resources
Materials: RES301
Download: Read slides

Session 4: Chapter 1 - Managing Revenue and Expense
- Profit in food and beverage business
- Compute percentages of revenue, expenses and profit
- Income statement
- Understand budget in food and beverage business
Topic: Offline; Teaching type: LO1; LO: T
ITU: Textbooks, PPT presentation, and other resources
Download: Read slides
CLO10: Know how to analyze menu for profitability and create system to prevent internal and external threats to revenuue
Session 1: Chapter 2- Creating sale forecast
- Importance of sales forecast
- Compute the sales history
- Predict future sale
Topic: Offline; Teaching type: LO2; LO: T
ITU: Textbooks, PPT presentation, and other resources
Download: Read slides

Session 2: Chapter 2- Creating sale forecast
- Importance of sales forecast
- Compute the sales history
- Predict future sale
Topic: Offline; Teaching type: LO2; LO: T
ITU: Textbooks, PPT presentation, and other resources
Download: Read slides

Session 3: Chapter 2- Creating sale forecast
- Importance of sales forecast
- Compute the sales history
- Predict future sale
Topic: Offline; Teaching type: LO2; LO: T
ITU: Textbooks, PPT presentation, and other resources
Download: Read slides

Session 4: Chapter 2- Creating sale forecast
- Importance of sales forecast
- Compute the sales history
- Predict future sale
Topic: Offline; Teaching type: LO2; LO: T
ITU: Textbooks, PPT presentation, and other resources
Download: Read slides
CLO2: Know how to develop a procedure to record current sales and develop a procedure to predict future sales.
Session 1: Chapter 3: Purchasing & Recieving
- Forecasting food and beverage sales
- Importance of standardized recipes
Topic: Offline; Teaching type: LO3; LO: T
ITU: Textbooks, PPT presentation, and other resources
Download: Read slides

Session 2: Chapter 3: Purchasing & Recieving
- Forecasting food and beverage sales
- Importance of standardized recipes
Topic: Offline; Teaching type: LO3; LO: T
ITU: Textbooks, PPT presentation, and other resources
Download: Read slides

Session 3: Chapter 3: Purchasing & Recieving
- Purchasing food and beverage
- Recieving food and beverage
Topic: Offline; Teaching type: LO3; LO: T
ITU: Textbooks, PPT presentation, and other resources
Download: Read slides

Session 4: Chapter 3: Purchasing & Recieving
- Purchasing food and beverage
- Recieving food and beverage
Topic: Offline; Teaching type: LO3; LO: T
ITU: Textbooks, PPT presentation, and other resources
Download: Read slides
CLO3: Know how to use sales histories and standardized recipes to determine the amount of food products to purchase in a cost-effective manner, and implement proper procedures for receiving food and beverage products.
Session 1: Quiz 1: Chapter 1,2,3
Topic: Offline; Teaching type: LO1, LO2, LO3; LO: U
ITU: Textbooks, PPT presentation, and other resources
Download: Quiz 1

Session 2: Progress Group Assignment 1
Topic: Offline; Teaching type: ; LO: U
ITU: Textbooks, PPT presentation, and other resources
Download: Group ASM

Session 3: Chapter 4- Managing Inventory and Production
- Food and beverage storage
- Food and beverage inventory control
Topic: Offline; Teaching type: LO4; LO: T
ITU: Textbooks, PPT presentation, and other resources
Download: Read slides

Session 4: Chapter 4- Managing Inventory and Production
- Food and beverage storage
- Food and beverage inventory control
Topic: Offline; Teaching type: LO4; LO: T
ITU: Textbooks, PPT presentation, and other resources
Download: Read slides
CLO4: Understand how to implement an effective product storage and inventory system to control the issuing of products from storage and food and beverage production process
Session 1: Chapter 4- Managing Inventory and Production
- Products issuing and restocking
- Food and beverage production process
Topic: Offline; Teaching type: LO4; LO: T
ITU: Textbooks, PPT presentation, and other resources
Download: Read slides

Session 2: Chapter 4- Managing Inventory and Production
- Products issuing and restocking
- Food and beverage production process
Topic: Offline; Teaching type: LO4; LO: T
ITU: Textbooks, PPT presentation, and other resources
Download: Read slides

Session 3: Chapter 5: Monitoring Food and Beverage Products Cost
- Cost of food and beverage sold
- Ultilized cost of sales formula in food and beverage business
- Reduce food and beverage cost of sales percentage
- Individual Assigment
Topic: Offline; Teaching type: LO5; LO: T
ITU: Textbooks, PPT presentation, and other resources
Download: Read slides

Session 4: Chapter 5: Monitoring Food and Beverage Products Cost
- Cost of food and beverage sold
- Ultilized cost of sales formula in food and beverage business
- Reduce food and beverage cost of sales percentage
Individual Assignment Submission
Topic: Offline; Teaching type: LO5; LO: T
ITU: Textbooks, PPT presentation, and other resources
Download: Read slides
CLO5: Understand how to accurately calculate food and beverage costs and their cost percentages for better controlling operation’s cost of sales and its cost of sales
Session 1: Chapter 5: Monitoring Food and Beverage Products Cost
- Cost of food and beverage sold
- Ultilized cost of sales formula in food and beverage business
- Reduce food and beverage cost of sales percentage
Individual Assignment Submission
Topic: Offline; Teaching type: LO5; LO: T
ITU: Textbooks, PPT presentation, and other resources
Download: Read slides

Session 2: Chapter 5: Monitoring Food and Beverage Products Cost
- Cost of food and beverage sold
- Ultilized cost of sales formula in food and beverage business
- Reduce food and beverage cost of sales percentage
Individual Assignment Submission
Topic: Offline; Teaching type: LO5; LO: T
ITU: Textbooks, PPT presentation, and other resources
Download: Read slides

Session 3: Chapter 6- Managing Food & Beverage Pricing
- Style of menus
- Factors affecting menu pricing
- Special pricing situation
Topic: Offline; Teaching type: LO6; LO: T
ITU: Textbooks, PPT presentation, and other resources
Download: Read slides

Session 4: Chapter 6- Managing Food & Beverage Pricing
- Style of menus
- Factors affecting menu pricing
- Special pricing situation
Topic: Offline; Teaching type: LO6; LO: T
ITU: Textbooks, PPT presentation, and other resources
Download: Read slides
CLO6: Know how to choose the best menu format for a specific foodservice operation and Identify the variables to be considered when establishing menu prices.
Session 1: Chapter 6- Managing Food & Beverage Pricing
- Style of menus
- Factors affecting menu pricing
- Special pricing situation
Topic: Offline; Teaching type: LO6; LO: T
ITU: Textbooks, PPT presentation, and other resources
Download: Read slides

Session 2: Chapter 6- Managing Food & Beverage Pricing
- Style of menus
- Factors affecting menu pricing
- Special pricing situation
Topic: Offline; Teaching type: LO6; LO: T
ITU: Textbooks, PPT presentation, and other resources
Download: Read slides

Session 3: Chapter 7: Managing Cost of Labor
- Labor expense in hospitality industry
- Maintain a productive workforce
Topic: Offline; Teaching type: LO7; LO: T
ITU: Textbooks, PPT presentation, and other resources
Download: Read slides

Session 4: Chapter 7: Managing Cost of Labor
- Labor expense in hospitality industry
- Maintain a productive workforce
Topic: Offline; Teaching type: LO7; LO: T
ITU: Textbooks, PPT presentation, and other resources
Download: Read slides
CLO7: Understand how to indentify the factors that affect employee productivity and to develop labor standards and employee schedules used in a foodservice operation.
Session 1: Chapter 7: Managing Cost of Labor
- Measuring current productivity
- Managing payroll cost
- Reducing labor-related cost
Topic: Offline; Teaching type: LO7; LO: T
ITU: Textbooks, PPT presentation, and other resources
Download: Read slides

Session 2: Chapter 7: Managing Cost of Labor
- Measuring current productivity
- Managing payroll cost
- Reducing labor-related cost
Topic: Offline; Teaching type: LO7; LO: T
ITU: Textbooks, PPT presentation, and other resources
Download: Read slides

Session 3: Chapter 8- Control other Expenses
- Other expenses
- Monitor other expenses
Topic: Offline; Teaching type: LO8; LO: T
ITU: Textbooks, PPT presentation, and other resources
Download: Read slides

Session 4: Chapter 8- Control other Expenses
- Other expenses
- Monitor other expenses
Topic: Offline; Teaching type: LO8; LO: T
ITU: Textbooks, PPT presentation, and other resources
Download: Read slides
CLO8: Know how to classify and categorize other expenses in terms of being fixed, variable, or mixed to compute other expense costs in terms of cost per guest and as a percentage of sales
Session 1: Chapter 8- Control other Expenses
- Manage other expenses related to food and beverage operation
- Manage other expenses related to equipment maintenance and repair
- Managing occupancy costs
Topic: Offline; Teaching type: LO8; LO: T
ITU: Textbooks, PPT presentation, and other resources
Download: Read slides

Session 2: Chapter 8- Control other Expenses
- Manage other expenses related to food and beverage operation
- Manage other expenses related to equipment maintenance and repair
- Managing occupancy costs
Topic: Offline; Teaching type: LO8; LO: T
ITU: Textbooks, PPT presentation, and other resources
Download: Read slides

Session 3: Quiz 2: Chapter 4-8
Topic: Offline; Teaching type: LO4, LO5, LO6, LO7, LO8; LO: U
ITU: Textbooks, PPT presentation, and other resources
Download: Quiz 2

Session 4: Progress Group Assignment 2
Topic: Offline; Teaching type: ; LO: 
ITU: Textbooks, PPT presentation, and other resources
Download: Group ASM
CLO9: Know how to prepare income (profit and lost) statement to analyze sales and expese
Session 1: Chapter 9- Analysing Result Using the Income Statement
- Introduction to financial analysis
- Uniform system of account
- Income statement
Topic: Offline; Teaching type: LO9; LO: T
ITU: Textbooks, PPT presentation, and other resources
Download: Read slides

Session 2: Chapter 9- Analysing Result Using the Income Statement
- Introduction to financial analysis
- Uniform system of account
- Income statement
Topic: Offline; Teaching type: LO9; LO: T
ITU: Textbooks, PPT presentation, and other resources
Download: Read slides

Session 3: Chapter 9- Analysing Result Using the Income Statement (cont)
- Analysis of expenses
- Analysis of profit
Topic: Offline; Teaching type: LO9; LO: T
ITU: Textbooks, PPT presentation, and other resources
Download: Read slides

Session 4: Chapter 9- Analysing Result Using the Income Statement (cont)
- Analysis of expenses
- Analysis of profit
Topic: Offline; Teaching type: LO9; LO: T
ITU: Textbooks, PPT presentation, and other resources
Download: Read slides
Session 1: Chapter 10: Planning for Profit
- Financial analysis and profit planning
Topic: Offline; Teaching type: LO10; LO: T
ITU: Textbooks, PPT presentation, and other resources
Download: Read slides

Session 2: Chapter 10: Planning for Profit
- Financial analysis and profit planning
Topic: Offline; Teaching type: LO10; LO: T
ITU: Textbooks, PPT presentation, and other resources
Download: Read slides

Session 3: Chapter 10: Planning for Profit (cont)
- Monitor and develope budget
Topic: Offline; Teaching type: LO10; LO: T
ITU: Textbooks, PPT presentation, and other resources
Download: Read slides

Session 4: Chapter 10: Planning for Profit (cont)
- Monitor and develope budget
Topic: Offline; Teaching type: LO10; LO: T
ITU: Textbooks, PPT presentation, and other resources
Download: Read slides
Session 1: Progress Group Assignment 3
Topic: Offline; Teaching type: LO4, LO5, LO6, LO7, LO8, LO9, LO10; LO: T, U
ITU: Textbooks, PPT presentation, and other resources
Download: Group ASM

Session 2: Progress Group Assignment 3
Topic: Offline; Teaching type: LO4, LO5, LO6, LO7, LO8, LO9, LO10; LO: T, U
ITU: Textbooks, PPT presentation, and other resources
Download: Group ASM

Session 3: Progress Group Assignment 3
Topic: Offline; Teaching type: LO4, LO5, LO6, LO7, LO8, LO9, LO10; LO: T, U
ITU: Textbooks, PPT presentation, and other resources
Download: Group ASM

Session 4: Individual Assigment Submission & assessment
Topic: Offline; Teaching type: LO4, LO5, LO6, LO7, LO8, LO9, LO10; LO: U
ITU: Textbooks, PPT presentation, and other resources
Download: Read slides
Session 1: Chapter 11- Maintaining and Improving Revenue Control System
- Define internal and external threats to revenue
Topic: Offline; Teaching type: LO10; LO: T
ITU: Textbooks, PPT presentation, and other resources
Download: Read slides

Session 2: Chapter 11- Maintaining and Improving Revenue Control System
- Define internal and external threats to revenue
Topic: Offline; Teaching type: LO10; LO: T
ITU: Textbooks, PPT presentation, and other resources
Download: Read slides

Session 3: Chapter 11- Maintaining and Improving Revenue Control System
- Develope the revenue security system
Topic: Offline; Teaching type: LO10; LO: T
ITU: Textbooks, PPT presentation, and other resources
Download: Read slides

Session 4: Chapter 11- Maintaining and Improving Revenue Control System
- Develope the revenue security system
Topic: Offline; Teaching type: LO10; LO: T
ITU: Textbooks, PPT presentation, and other resources
Download: Read slides
Session 1: Presentation day
Topic: Offline; Teaching type: LO1, LO2, LO3, LO4, LO5, LO6, LO7, LO8, LO9, LO10; LO: U
ITU: Textbooks, PPT presentation, and other resources
Download: Present

Session 2: Presentation day
Topic: Offline; Teaching type: LO1, LO2, LO3, LO4, LO5, LO6, LO7, LO8, LO9, LO10; LO: U
ITU: Textbooks, PPT presentation, and other resources
Download: Present

Session 3: Presentation day
Topic: Offline; Teaching type: LO1, LO2, LO3, LO4, LO5, LO6, LO7, LO8, LO9, LO10; LO: U
ITU: Textbooks, PPT presentation, and other resources
Download: Present

Session 4: Presentation day
Topic: Offline; Teaching type: LO1, LO2, LO3, LO4, LO5, LO6, LO7, LO8, LO9, LO10; LO: U
ITU: Textbooks, PPT presentation, and other resources
Download: Present
Session 1: Presentation day
Topic: Offline; Teaching type: LO1, LO2, LO3, LO4, LO5, LO6, LO7, LO8, LO9, LO10, LO11; LO: U
ITU: Textbooks, PPT presentation, and other resources
Download: Present

Session 2: Presentation day
Topic: Offline; Teaching type: LO1, LO2, LO3, LO4, LO5, LO6, LO7, LO8, LO9, LO10; LO: U
ITU: Textbooks, PPT presentation, and other resources
Download: Present

Session 3: QUIZ 3: CHAPTER 9-11
Topic: Offline; Teaching type: LO1, LO2, LO3, LO4, LO5, LO6, LO7, LO8, LO9, LO11; LO: U
ITU: Textbooks, PPT presentation, and other resources
Download: Quiz 3

Session 4: REVIEW
Topic: Offline; Teaching type: LO1, LO2, LO3, LO4, LO5, LO6, LO7, LO8, LO9, LO12; LO: U
ITU: Textbooks, PPT presentation, and other resources
Download: Review