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PRELIMINARY CONTROL REQUIREMENT the following control methods concentrate on controlling liquor, rather than beer or wine. The reason is that in the typical.

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Presentation on theme: "PRELIMINARY CONTROL REQUIREMENT the following control methods concentrate on controlling liquor, rather than beer or wine. The reason is that in the typical."— Presentation transcript:

1 PRELIMINARY CONTROL REQUIREMENT the following control methods concentrate on controlling liquor, rather than beer or wine. The reason is that in the typical bar, liquor sales account for the greatest part of the total revenue derived,and losses,theft,and fraund are therefore more likely to occur with liqour than with other beverages. However the control techniques described for liquor can be applied equally as well often in a simplified form to the control of items such as wine and be er

2 1. Standart recipes 2. Glassware 3. Advantages of standard recipe. The major advantages of having standart recipes are: - drinks will be consistent; therefore, regardless of when they are made and which bartender makes them, they will look,taste and most imoportant cost the same. - written recipes and drink mixing procedures simplify training new employees - managemant may reduce its supervision - bottles of liquor will yield a predictable amount

3 4. Costing drinks 5. Measuring device 6.Sales checks 7. Keeping full bottle sales separate 8. Interbar transfer 9. Spillage allowance ;

4 Requisition control one of the easiest control methods to use is that based on daily requisitions. The daily requisitions are costed, extended, and totaled, and that total becomes the total cost of sales for the day. That cost can then be divided by sales and multiplied by 100 to arrive at a cost percentage

5 STANDART COST CONTROL One of the easiest and most accurate bar control methods is the use of standart cost. A standart cost is what the cost should be for a given level of sales, and it is based on recipe that have been correctly costed out 1. defferences: using the standart cost control method, the difference between the standart and the actual cost percentages should usually be no lager than one half of 1 percent.

6 2. full-bottle adjustment : if any bottles are sold as full bottles during this period, for less revenue than they would if sold by the individual drink, then both the cost and the revenue figure for these full bottles sales must be adjusted. 3.Sales mix change : finally, note that with the standart cost control method, the standart cost percentage for each period will change slightly. The reason is that for each period, the actual quantities sold of each are use in the calculation.

7 QUANTITY (OUNCE) CONTROL quantity control is useful bar control method; it ignores cost dollars and concentrates on the quantities use and sold. This method compares the number of ounces of each type of liquor used according to inventory records with the number used according to sales records


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