Principals of Food and Beverage Cost Control
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Cost of Food Consumed
The cost of food issued plus or minus all adjustments.
Cost of Food Issued
The sum of opening inventory and purchases, minus the value of closing inventory
Cost of Food Sold
Cost of food consumed, minus cost of employees' meals.
The dollar value of foods from inventory sold at cost.
The sum of opening and closing inventories.
Gratis to Bar
The value of foods given away without charge at the bar.
The ratio of food or beverages sold to average inventory.
Inventory at the end of a period.
Inventory at the beginning of a period.
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