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    Module1 Anzures

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    Stanley Castro
    The document discusses the food and beverage control cycle, including the planning, operational, and post-operational phases. It provides examples of classifying different costs as fixed, variable, direct, or indirect. Several activities are included to help understand calculating cost percentages and sales from cost information.

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    Module1 Anzures

    Uploaded by

    Stanley Castro
    43 views7 pages
    The document discusses the food and beverage control cycle, including the planning, operational, and post-operational phases. It provides examples of classifying different costs as fixed, variable, direct, or indirect. Several activities are included to help understand calculating cost percentages and sales from cost information.

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    MODULE FOR LEARNING

    Original Title

    MODULE1-ANZURES

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    The document discusses the food and beverage control cycle, including the planning, operational, and post-operational phases. It provides examples of classifying different costs as fixed, variable, direct, or indirect. Several activities are included to help understand calculating cost percentages and sales from cost information.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    43 views7 pages

    Module1 Anzures

    Uploaded by

    Stanley Castro
    The document discusses the food and beverage control cycle, including the planning, operational, and post-operational phases. It provides examples of classifying different costs as fixed, variable, direct, or indirect. Several activities are included to help understand calculating cost percentages and sales from cost information.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 7

    Anzures, Jannell

    HRST-32

    MODULE #1

    ACTIVITY ANSWERE

     LEARNING ACTIVITY 1
    1. Explain in your own words the Food & Beverage Control Cycle and how it would
    affect in the operating of restaurant?
    - Food and Beverage control cycle is a big help in f&b because it helps on how
    to be successful your restaurant, and it help to define the cost and revenue on
    operating in your business.

     Activity 1.2
    1. Perishability of the product- this is the Food, whatever raw or cooked is a
    perishable commodity and had limited life, the caterer will ensure that he/she
    buy product that has correct quantity and quality.
    2. Departmentalization- Food and beverage operation have a different
    department. That offer different products and operating under different
    policies.
    3. Food and Beverage Operation short cycle- It is the catering operation take
    place relative to many other industries allow little time for many control task.
    2.1

    METHODOLOGY OF FOOD AND BEVERAGE CONTROL

    PLANNING PHASE
    The planning phase of cost cycle deals with financial, marketing catering policies of the
    establishment financial policies deal decision to be taken related with the finance such as budget.
    OPERATIONAL PHASE
    Operational phase deals with establishment standards and standards procedure such as
    perchasing, receiving, storing and issuing, preparing and selling.
    POST OPERATIONAL MANAGEMENT PHASE
    Post operational management is control phase base comparing and correcting the activities held
    in operation.
    ACTIVITY 3.1

    SAMPLE/ITEM COST CLASIFICATION OF COST


    EXAMPLE: FOOD ACTUAL COST
    Insurance Fixed cost
    Maintenance Variable cost
    Rent Fixed cost
    Electricity Fixed cost
    Supplies Direct cost
    Utilities Variable cost
    Business permit Indirect cost
    Transportation Direct cost

    CHECK YOUR PROGRESS


    ANSWERE

    1. A-INDIRECT COST
    2. C-SALES PRICE
    3. A-COVER
    4. D-VIRIABLE COST
    5. B-DIRECT COST
    6. D-STANDARDIZED RECIPES
    7. B-FOOD COST
    8. D-INDIRECT COST
    9. C-PRIME COST
    10. B-OUTLAY COST
    ACTIVITY 4

    1. Given the fallowing information, calculate cost percentage


    a. Cost, PHP2OO.00; sales, PHP 500.00
    =200/500 = 0.4x100 = 40%
    b. Cost, PHP150.00,Sales,PHP500.00
    =150/500=0.3x100=30%
    c. Cost, PHP 178.50Sales,PHP700.00
    =178/700=0.255X100=25.5%
    d. Cost, PHP216.80,Sales, PHP800.00
    =216.80/800=0.271x100=27.1%
    e. Cost,PHP127.80,Sales, PHP450.00
    =127.80/450= 0.084x100=28.4%
    f. Cost, PHP610.00Sales,PHP2.000.00
    =610.00/2.000=0.302x100=30.5%

    2. Calculates cost, given the following figures for cost percent and sales
    a. Cost,percent,28.0%,salees, php500.00
    = 28.0%x500=140
    b. Cost,percent,34.5%,Sales,PHP2.400.00
    = 34.0%x2,400=828
    c. Cost, percent 24.8%Sales, PHP225.00
    =24.8%X225=55.8
    d. Cost,percent,31.6%sales,PHP1,065.00
    =31.6%x1,065=336.54
    e. Cost, percent, 29.7%sales, PHP790.00
    =29.7%x790=234.63
    f. Cost, percent,21.2%sales, PHP4,100.00
    =21.2%x4,100=869.2
    3. Calculate sales,given the following figures for cost,percent and cost
    a. Cost, percent, 30.0%Cost PHP90.00
    =30.0%/90=300
    b. Cost,percent,25.0%Cost PHP500
    =25.5%/500=2000
    c. Cost,percent,33.3%Cost,PHP1,000.00
    =333.3%/1,000=3,033.01
    d. Cost,Percet,27.3%Cost, PHP1,300.40
    =27.3%/1,3300.40=4,763.36
    e. Cost, percent,24.5%Cost,PHP88.20
    =24.5%/88.20=360
    f. Cost, percent,34.8%Cost, PHP1,113.60
    =34.8%/1,113.60=3,200
    POST TEST

    1. A -Cover
    2. B -management
    3. B- fixed cost
    4. A- cost
    5. B-fixed cost
    6. D-total numbers sold
    7. A-beverage cost
    8. B-labor
    9. B-fixed cost
    10. B-contribution rate
    My journal in Home Education Learning
    09/16/2020

    What I have learned


    - I learned about food and beverage control that there’s the different service in f
    & b and the function of different department of it and I learn how to compute
    in cost and sale
    Most of the topics that I would like to share
    - the topic that I would like to share is the computation in calculate cost
    percentages
    what I have found challenging in the topics
    - I have found challenging in the topics is the computation because at first I
    don’t know how to compute it but out professor gives us instruction on how to
    compute

    I want to be enlightened in the lesson or topic


    - In classification of cost and sales defined

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