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Materias primas

Control de costos de Alimentos y bebidas

Part 3

Managing the Cost

of Food

Materias primas

Control de costos de alimentos y bebidas

Main Ideas

• Menu Item Forecasting• Standardized Recipes• Inventory Control• Purchasing• Receiving • Storage• Determining Actual Food Expense• Technology Tools

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Menu Item Forecasting

• Menu item forecasting addresses the questions:– “How many people will I serve today?”

– “What will they order?”

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• Popularity index is defined as the percentage of total guests choosing a given menu item from a list of alternatives.

Popularity Index =Total Number of a Specific Menu Item Sold

Total Number of All Menu Items Sold

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• Individual menu item forecasting, based on an item’s individual sales history:

Number of Guests Expected

x Item Popularity Index

= Predicted Number of That Item to Be Sold

• The predicted number to be sold is simply the quantity of a specific menu item likely to be sold given an estimate of the total number of guests expected.

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• Factors influencing number of guests:– Competition, weather, special events in your

area, facility occupancy, your own promotions, your competitor’s promotions, quality of service, and operational consistency.

• Sales histories track only the general trends of an operation. They are not precise.

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Standardized Recipes

• The standardized recipe controls both the quantity and quality of what the kitchen will produce.

• It consists of the procedures to be used in preparing and serving each of your menu items.

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Standardized Recipes• Good standardized recipes contain the

following:1.Menu item name

2.Total yield (number of servings)

3.Portion size

4.Ingredient list

5.Preparation/method section

6.Cooking time and temperature

7.Special instructions, if necessary

8.Recipe cost (optional)

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Platillo Filete de res en salsa de nuez Fecha 15/11/2001 Folio 1036Costo del platillo 25,98$ P. de venta 75,00$ % de costo 34,64%

Ingredientes CantidadPrecio unitario

Importe

2 rodajas filete de res 0,180 1,000 kg 106,00$ 19,08$ Palmitos 0,100 0,300 Kg, en lata 13,00$ 4,33$ =(cantidad/kg en lata)*precio lataSalsa de nuez 0,120 1,000 13,63$ 1,64$ Aceite para guisar 0,010 1,000 9,00$ 0,09$ Sal de mesa 0,005 1,000 kg 2,40$ 0,01$ Pimienta blanca molida 0,005 1,000 kg 46,00$ 0,23$ Perejil chino 0,050 1,000 kg, en manojo 12,00$ 0,60$

Suma 25,98$ Sistema de elaboración o presentación:Pasos a seguir para elaborar el platillo, considerando 2 cosas: la forma de colocar los ingredientes terminadosen el plato o recipiente, si van a la izquierda o derecha e indicando si lleva salsa y como se coloca en el platillo; e indicar el nombre y medida del plato en que se entregará al cliente.1. sazonar el filete con sal y pimienta, cocinarlo en la plancha2. Cortar el palmito a lo largo en dos partes3. Lavar y desinfectar el perejil chino4. Al montar el filete, colocar las dos rodajas juntas y bañarlas con salsa de nuez (esta sigue en la complement.)5. Sírvase en un plato trinche de 27 cm6. Ver la fotografía para la presentación

Elaboró Vo.Bo. AutorizóCAB Chef ejecutivo Gte. De AyB

Explicación de conceptos:Platillo Tal y como aparece en la carta o menúFecha De elaboración de la recetaFolio Clave que incluya: área (de venta) , tiempo (entrada, sopa, fuerte, postre), número de platillo% de costo Costo entre precio de venta del platilloUnidad Sistema de conteo o medición del ingrediente: kilo, litro, lata de "X" gramos, botella de "X" mililitros, manojo, pieza, etc.Precio unitario Precio de la unidad de medición del ingredienteImporte Cantidad entre unidad por precio unitario

Receta estándar básica

Foto del platillo

Unidad

Standardized Recipes• The following list contains arguments often

used against standardized recipes:1.They take too long to use.2.My people don’t need recipes; they know how we

do things here.3.My chef refuses to reveal his or her secrets.4.They take too long to write up.5.We tried them but lost some, so we stopped

using them.6.They are too hard to read, or many of my people

cannot read English (o simplemente no saben leer!!!!).

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Standardized Recipes• Reasons for incorporating a system of

standardized recipes include:1.Accurate purchasing2.Dietary concerns are addressed-ingredients

identified3.Accuracy in menu laws-ingredients identified4.Matching food used to cash sales5.Accurate recipe costing and menu pricing6.New employees can be better trained7.Computerization of a food service operation

depends on them

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• When adjusting recipes for quantity (total yield), two general methods may be employed.

• They are:1.Factor Method

2.Percentage Technique

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• Factor Method: recipe conversion factor:

• For example, a 50 portion recipe can be converted to a 125 portion recipe:

125/50=2.5

2.5 is multiplied by each ingredient (except spices)

Yield Desired

Current Yield = Conversion Factor

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Standardized Recipes• The percentage method deals with recipe

weight, rather than with a conversion factor.

Ingredient Weight

/Total Recipe Weight

=% of Total

then

% of Total

x Total Amount Required

= New Recipe AmountMaterias primas


Inventory Control• A desired inventory level is simply the answer to

the question, “How much of each needed ingredient should I have on hand at any one time?”

• Working stock is the amount of an ingredient you anticipate using before purchasing that item again.

• Safety stock is the extra amount of that ingredient you decide to keep on hand to meet higher than anticipated demand.

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Inventory Control

• Inventory levels are determined by a variety of factors:

1.Storage Capacity2. Item perishability (elemento perecedero)3.Vendor delivery schedule (entrega del proveedor)4.Potential savings from increased purchase size5.Operating calendar6.Relative importance of stock outages (corte de

existencias)7.Value of inventory dollars to the operator

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Inventory Control

• Do not overload storage capacity. Leads to greater spoilage (deterioro u obsolescencia) and loss due to theft (robo).

• Shelf life (vida útil) is the amount of time a food item retains its maximum freshness, flavor, and quality while in storage.

• The cost to the vendor for frequent deliveries will be reflected in the cost of the goods to the operator (si compras poquito constantemente, es más caro que comprar mucho pocas veces o al mayoreo)

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Inventory Control

• Volume or quantity discounts-savings.– Costs may include: storage costs, spoilage,

deterioration, insect or rodent infestation or theft.

• The operating calendar plays a large part in determining desired inventory levels.– Less than seven days per week– Closed for seasonal purposes

• Stock Outages (corte o quedarse sin existencias o materiales)

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División de los alimentos y bebidas

Alimentos perecederos Alimentos no perecederos - menor duración, más cuidado - más duración, menos cuidado - rotación máxima: 72 hrs. - rotación máxima: 15 días

1.- Carnes 1.- Frutas en almíbar2.- Aves 2.- Mermeladas3.- Pescados 3.- Galletas, pastas y dulces4.- Mariscos 4.- Sopas, purés, carnes en lata5.- Lácteos 5.- Cereales6.- Frutas 6.- Aceites finos7.- Verduras 7.- Especias y condimentos8.- Huevos 8.- Vinagres

9.- Mayonesas y mostazas10.- Chiles enlatados11.- Aceites y grasas12.- Pescados y mariscos en lata13.- Vegetales en lata14.- Jugos en lata o en frascos15.- Azúcar, sal y harinas16.- Arroz, frijol, etc.17.- Vinos, licores, cervezas, refrescos

Formato de requisición de no perecederosEsta no deberá ser diaria!!!!!!

Determinación del stock de no perecederos óptimo:

Ingredientes de cada platillo, con base en las recetas estándar Chícharos de lata de 375g. HerdezPor: promedio de consumo por 15 días 60 unidadesMínimo de existencia 60 unidades

Por 1.5 1,5

Igual a : máximo de existencia 90 unidadesMás: mínimo de existencia 60 unidadesEntre 2: Stock óptimo de no perecederos (promedio max. Y min.) 75 unidades

Por tanto, siLa existencia actual fuesde de : 63 unidadesLuego entonces, se deberán requerir no perecederos por 27 unidades

(máximo menos existencia actual)

Inventory Control• Value of Inventory Dollars

– Over-buy or “stockpile” inventory. An opportunity cost is the cost of foregoing (renunciar) the next best alternative when making a decision.

• A state institution that is given its entire annual budget may find it advantageous to use its purchasing power to acquire large amounts of inventory at very low prices-stockpiling.– Fiscal year is 12 months long but may not follow the calendar

year.

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Inventory Control

• A purchase point is that point in time when an item should be reordered. This point is typically designated by one of two methods:

1.As needed (just in time)

2.Par level

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Inventory Control

• As needed, or just in time method of determining inventory levels.

– Prediction of unit sales– Sum of the ingredients (from standardized

recipes) necessary to produce those sales.

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Inventory Control• Par levels-predetermined purchase points.

– Minimum and maximum amounts– Minimum-working stock– Safety stock-25% to 50% over– 4+2=6 (purchase point), order 4 to max = 10

• Highly perishable items – as-needed basis(Altamente perecederos - según sea necesario)

• Longer shelf life – par level (no perecederos o con mayor vida útil – por niveles) Materias primas


Determinación del stock de no perecederos óptimo:

Ingredientes de cada platillo, con base en las recetas estándar Chícharos de lata de 375g. Herdez

Mínimo de existencia 60 unidades

Por 1.5 1,5

Igual a : máximo de existencia 90 unidadesMás: mínimo de existencia 60 unidadesEntre 2: Stock óptimo de no perecederos (promedio max. Y min.) 75 unidades

Por tanto, siLa existencia actual fuesde de : 63 unidadesLuego entonces, se deberán requerir no perecederos por 27 unidades

(máximo menos existencia actual)

Purchasing

• Purchasing is essentially a matter of determining the following:

1. What should be purchased?

2. What is the best price to pay?3. How can a steady supply be assured? (Cómo

puede uno tener la seguridad de suministro?

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CICLO DE CONTROL DE ALIMENTOS Y BEBIDAS

ALMACEN ALIMENTOS

REQUERIMIENTO DE MERCANCIAS

ALMACEN BEBIDAS

COMPRAS

ALMACEN ALIMENTOS

RECIBO DE MERCANCIA

ALMACEN BEBIDAS

DESPACHO DE MERCANCIAS

ELABORACION

REPORTE DE COSTOS

VENTAS ALIMENTOS

VENTA BEBIDAS

FUNCIONES GENERALES DEL CONTRALOR DE ALIMENTOS Y BEBIDAS

1. - REQUISICIONES DEL ALMACEN.

Supervisar las necesidades de los almacenes de alimentos y bebidas de acuerdo con los mínimos, máximos y existencias establecidas.

Verifica que los formatos de requisición estén autorizados y con las mercancías debidamente determinadas con base en las especificaciones estándar.

2. – COMPRAS

Será responsable de que se lleven a efecto las políticas referentes a esta área, así como su objetivo.

Interviene en la realización de los estándares de compras.

Revisa que las órdenes de compra llenen todos los requisitos y estén debidamente autorizadas, para su entrega a los proveedores.


3. - RECEPCIÓN DE MERCANCÍAS

Revisa que las básculas funcionen con exactitud.

Verifica que las mercancías recibidas estén pesadas, contadas y revisadas adecuadamente.

Verifica que las mercancías recibidas estén de acuerdo con las ordenes de compra en cuanto a cantidad, calidad y precio, y deberán coincidir con las facturas o remisiones del proveedor.

Revisa que las facturas o remisiones estén firmadas y selladas por el recepcionista al término de su revisión y aceptación.

Con base en las facturas, revisará que los informes de mercancías recibidas contengan los precios unitarios debidamente calculados, así como el detalle de cada una de las facturas o remisiones y su totalización.


4. - ALMACENAMIENTO DE LAS MERCANCÍAS

Supervisa la adecuada distribución de los alimentos y bebidas en sus respectivos lugares de almacenamiento.

Para evitar pérdidas por descomposición de mercancías, verifica que estén con las temperaturas adecuadas y que usen las técnicas para conservación y manejo de las mismas.

Verifica las técnicas para el congelamiento de las carnes.

Revisa que se lleven a efecto los controles de las carnes por medio de sus etiquetas y de las tarjetas de inventarios perpetuos para las bebidas.


5. - DESPACHO DE MERCANCÍAS

Verifica que los productos del almacén salgan únicamente por medio de documentos debidamente autorizados y especificados.

Revisa que los despachos de mercancías se hagan dentro de los horarios prefijados.

Efectúa revisiones para que la rotación de mercancías sea adecuada y se eviten pérdidas.


6. - PRODUCCIÓN Y ELABORACIÓN DE ALIMENTOS Y BEBIDAS

Supervisa las porciones, guarniciones y presentaciones de los platillos, con base en las recetas estándar.

Revisa las cámaras de conservación para verificar si los alimentos se manejan adecuadamente.

Supervisa la elaboración de platillos con base en los formatos de órdenes de producción.

Revisa que el carnicero prepare los cortes y porciones previamente establecidos

Revisa que los alimentos de los empleados se elaboren según lo establecido.

Efectúa revisiones en los bares para verificar si se manejan las porciones, presentación y elaboración de las bebidas con base en recetas estándar.

Efectúa pruebas de calidad en las botellas de costo alto.


7. - VENTAS DE ALIMENTOS Y BEBIDAS

Se cerciora de que toda salida de alimentos o bebidas esté amparada por comandas o cheques-comandas debidamente registrados.

Efectúa o supervisa la rotación de platillos de la carta o menú.

Verifica que las cortesías, consumos de ejecutivos, intercambios y descuentos estén dentro de las normas establecidas”.

Purchasing

• What Should Be Purchased?

• Product specification (spec) – a detailed description of an ingredient or menu item.– Communicates in a very precise way with a

vendor so that your operation receives the exact item requested every time.

• Each menu item or ingredient should have its own spec.

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Purchasing• What to include in specs

– Product name or specification number– Pricing unit– Standard or grade– Weight range/size – count– Processing and/or packaging– Container size– Intended use– Other information such as product yield

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Especificaciones estándar para productos

perecederos

Artículo Calidad Especificaciones Peso o cantidad

Caña de filete de res Ganado HerefordSemilimpia, pieza de 2.5 kg, fresca o congelada, envuelta en vita film, sin

exceso de grasa20 piezas

T-bone steak Ganado Hereford

Fresco o congelado, en porciones de 400gr, 1.5 cm de grueso, hueso en medio,

en forma de T con grasa alrededor, envuelto individualmente en papel vita

film

20 piezas o 26 kg

Pollo Bachoco (tipo rosticería)Fresco, pieza de 1.3 kg, piel amarilla, sin

menudencias ni troncos de plumas20 piezas o 26 kg

Filete de mero De primeraFresco, filete, porciones de 200 gr, 1 cm

de grosor, sin espinas, envuelto individualmente

4 cajas de kg cada una

Melón chino De primeraMaduro para 3 días, 15 cm de diámetro,

sin golpes, superficie sin manchas y firmeCaja con 25 piezas

Visto BuenoChef ejecutivo

Carnes:

Aves:

Pescados:

Frutas:

Especificaciones de compra de abarrotes

Costo por porción

Descripción (A) Unidad de compra (B) Marca o proveedor

(C) Precio unitario (D)

Unidad de uso en preparación ( E)

Porción (F) Rendimiento en porciones (B/F)

Costo por porción (D/G)

Aceite de oliva virgen

lata de 800,0 gramos Ibarra $ 70,00 Gramos 10,000 80,0 $ 0,88

Aceite para cocinar lata de 17,0 litros La polar $ 102,00 Litro 0,010 1 700,0 $ 0,06

Vinagre blanco botella de 1,0 litros Herdez $ 20,00 Litro 0,002 500,0 $ 0,04 Vinagre de uva botella de 1,0 litros Domecq $ 30,00 Litro 0,002 500,0 $ 0,06

Duraznos en mitades

lata de 800,0 gramos Herdez $ 25,00 Gramos 50,000 16,0 $ 1,56

Piña en rebanadas lata de 900,0 gramos Herdez $ 20,00 Gramos 75,000 12,0 $ 1,67 Cerezas rojas frasco de 2 000,0 gramos Embasa $ 120,00 Gramos 10,000 200,0 $ 0,60

Mangos en rebanadas

lata de 850,0 gramos Embasa $ 28,00 Gramos 50,000 17,0 $ 1,65

Corn flakes caja de 35,0 gramos Kellog´s $ 2,50 Gramos 35,000 1,0 $ 2,50 Rice Krispies caja de 35,0 gramos Kellog´s $ 2,50 Gramos 35,000 1,0 $ 2,50

Avena caja de 400,0 gramos Duryea $ 15,00 Gramos 20,000 20,0 $ 0,75

Mostaza frasco de 4 000,0 gramos Herdez $ 85,00 Gramos 15,000 266,7 $ 0,32 Pimiento morrón lata de 200,0 gramos Herdez $ 13,00 Gramos 10,000 20,0 $ 0,65

Chiles largos lata de 400,0 gramos Herdez $ 18,00 Gramos 15,000 26,7 $ 0,68 Chiles jalapeños lata de 2 900,0 gramos Herdez $ 28,00 Gramos 20,000 145,0 $ 0,19

Visto BuenoChef ejecutivo

Aceites y vinagres

Frutas en almíbar

Cereales

Aderezos y chiles

Purchasing

• Product yield is the amount of product that you will have remaining after cooking, trimming, portioning or cleaning.

(Rendimiento es la cantidad de producto que le queda después de la cocción, limpieza, corte o la limpieza)

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Purchasing• What Is the Best Price to Pay?• The best price is more accurately stated as the

lowest price that meets the long-term goals of both the foodservice operation and its vendor.

• Make vs. Buy decisions• Bid sheet – comparison shopping• Price comparison sheet – after you have

received bids from your suppliers, you can compare those bids

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Purchasing

• Bid sheets and price comparison sheets are a good place to start.

• Other determining factors: vendor dependability, quality of vendor service, and accuracy in delivery

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Formato de requisición de frescos (perecederos)Esta deberá ser diaria!!!!!!

Nombre del restaurante:

Fecha:

Clave Unidad Producto Existencia según

inventario Solicitado

Último precio de adquisición

Prov. 1 Prov. 2 Prov. 3 No. De

proveedor elegido

_001 Kg., litro, pieza, manojo, paquete,

etc.

Carne, ave, pescado, etc.

Unidades verificadas físicamente

Acorde a existencia y

necesidades de producción

Precio última compra

Para comparar con precio última

compra


compra


compra

Nombre o clave del mejor proveedor

Autoriza Elaboró Visto bueno Realiza proceso de compraGte. A y B Almacenista Chef ejecutivo

Cotizaciones

Jefe de compras

Purchasing

• Minimum order requirement is the smallest order that can be placed with a vendor who delivers.– If the minimum order requirement cannot be

met using the lowest prices, then the manager may have to choose the supplier with the next highest price to fill a complete order.

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Purchasing• How can a steady supply be assured?• Suppliers have a variety of prices based on the

customer to whom they are quoting them.• It is simply in the best interest of a supplier to

give a better price to a high volume customer.• Cherry Pickers – how suppliers describe the

customer who gets bids from multiple vendors, then buys only those items each vendor has “on sale” or for the lowest price.

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Purchasing

• Slow pay means high pay.

• Vendors can be great source of information related to new products, cooking techniques, trends and alternative product usage.

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Purchasing

• One vendor versus many vendors

• Non-perishables are best purchased in bulk from one vendor.

• Orders (órdenes) for meats, produce, and some bakery products (panadería) are best split among several vendors, perhaps with a primary and secondary vendor in each category so that you have a second alternative should the need arise.

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Purchasing

• Ethics have been defined as the choices of proper conduct made by an individual in his or her relationships with others.– Is it legal?– Does it hurt anyone?– Am I being honest?– Would I care if it happened to me?– Would I publicize my action?

• Kickbacks (soborno) always hurt the company

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Purchasing

• Daily Inventory Sheet– Items listed in your storage areas– Unit of purchase– Par value– Columns-on-hand, special order, and order

amount– All pre-printed on the sheet

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Purchasing

• The par value is listed so that you know how much inventory you should have in storage at any given time.

• The amount to be ordered is calculated as follows:

Par Value

– On-Hand

+ Special Order

= Order AmountMaterias primas


Purchasing

• Regardless of your communication method, it is critical that you prepare a written purchase order, or record of what you have decided to buy. The purchase order (PO) should be made out in triplicate (3 copies.)

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Orden de compra

1

Precio

Unidad Artículo Pedido (a) Recibido Unitario (b)

Litro, lata, paquete,

botella, kg., bolsa, etc.

Cereal, vino, mayonesa,

etc.

Cantidad solicitada por el comprador

Cantidad realmente recibida

por almacenista

Precio pactado por comprador

Instrucciones para la entrega: Sumaa quien entregar, horarios, condiciones, calidad, etc. DescuentoAlmacenista debe avisar de inmediato al proveedor Impuestoen caso de alguna queja por la mercancía recibida Total

Vo.Bo. Gte. A y BComprador Recibido almacén Autorizó

Nombre, domicilio y teléfono Nombre, domicilio y teléfono, representante

Nombre del restaurante:Datos del proveedor: No. De orden de compra

Fecha de la orden de compra

Fecha de entrega:Fecha de entrega: (fecha prometida por

el proveedor)

Forma de pago: Flete:Pagado, en vehículo del proveedor o de la propia empresa, flete por cobrar, etc.

Cantidad Importe (a X b )

No. De factura o remisión del proveedor

Fecha de entrega:Fecha de entrega: (fecha real de entrega

por el proveedor)

Cantidad pedida por precio unitario

Purchasing The written Purchase Order form should

contain space for the following information:

Purchase Order InformationItem NameSpec #, if appropriateQuantity OrderedQuoted PriceExtension PriceTotal Price of OrderVendor Information

Purchase Order NumberDate OrderedDelivery Date

Name of Person who Placed Order

Name of Person who Received OrderDelivery InstructionsComments

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Purchasing• The advantages of a written Purchase Order are

many and include the following:1.Written verification of quoted price

2.Written verification of quantity ordered

3.Written verification of the receipt of all goods ordered

4.Written and special instructions to the receiving clerk, as needed

5.Written verification of conformance to product specification

6.Written authorization to prepare vendor invoice for payment

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Receiving

• One individual places the order, while another individual is responsible for verifying delivery and acceptance of the product.

• Auditors are individuals responsible for reviewing and evaluating proper operational procedures. They can determine the potential for fraud or theft.

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Receiving

• Proper control procedures will minimize theft.

• Proper receiving includes all of the following features:

• Proper location• Proper tools and equipment• Proper delivery schedules• Proper training

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Receiving

• The receiving area must be large enough to allow for checking products delivered against both the invoice and purchase order.

• Accessibility to equipment required to move products to their proper storage area and to dispose of excess packaging is important. Make sure the area stays free of trash and clutter (desorden), as these make it too easy to hide delivered food items.

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Receiving• Remember that the delivery person is also a

potential thief.

• The receiving area should be kept extremely clean, since you do not want to contaminate incoming food, or provide a carrying vehicle for pests. The area should be well lit and properly ventilated.

• Receiving clerks should have the following equipment: scales(básculas), wheeled equipment, box cutter, thermometer, calculator and records area.

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Receiving

• Scales should be of two types; those accurate to the fraction of a pound, and those accurate to the fraction of an ounce.

• Some operators demand that deliveries be made only at certain times; these are called acceptance hours.

• Refusal hours are the times that operators will not accept deliveries.

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Receiving

• Receiving clerks should be trained to verify the following product characteristics: weight, quantity, quality, and price.

• Receiving clerks should be required to weigh all meat, fish and poultry (aves de corral) delivered, with the exception of unopened Cryovac (sealed) packages.

• When an item is ordered by weight, it should be verified by weight.

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Receiving

• The counting of boxes, cases, barrels, etc. should be routine. The counting of individual items in a box, such as lemons should be done periodically.

• Checking for quality means checking the entire shipment for conformance to specifications.

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Receiving• In cases when the vendor is out of the spec item,

clerks must know whether it is management’s preference to accept a product of higher quality, lower quality, or no product as a substitute.

• Clerks need to be trained in two areas regarding pricing: matching PO (purchase order) unit price to invoice unit price, and verifying price extensions and total.

• When the person responsible for purchasing food places an order, the confirmed quoted price should be written on the PO.

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Receiving• When a discrepancy is discovered,

management should be notified immediately.

• If management notification is not possible, both the driver and the receiving clerk should initial the “Comment” section of the PO, showing the difference in the two prices.

• Shorting is the term used in the industry to indicate that an ordered item has not been delivered as promised.

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Reporte diario de mercancías recibidas de alimentos

columna 8 columna 9 columna 10 columna 11 columna 12 columna 13 columna 14

Proveedor Número de

factura o remisión

Cantidad (a) Unidad Precio unitario (b) Importe (aXb) Carnes Pescados y

mariscos Frutas y verduras

Lácteos Abarrotes Pan, tortillas

y otros

El que surtió los productos

La que ampara el

envío

Unidades recibidas

Lata de 200g, botella de 1 lt,

paquete, manojo, pieza, etc.

Precio de cada lata, botella, paquete,

manojo, pieza, etc.

Cantidad por precio unitario

Parte del importe que

corresponde a este tipo de

producto



producto



producto

Parte del importe que corresponde a este tipo

de producto


de producto


de producto

(la suma de la col. 8 debe ser igual a la suma

de las cols. 9 a 14!!!!!)También, la col. 8 debe ser igual a sumar los importe de las facturas o remisiones incluidos en el informeValor del rengón"Acumulado Hoy" (renglón siguiente)del reporte del día anterior!!!!Suma de los renglones "compras de hoy" más el renglón "compras hasta ayer"

Compras de hoy

Compras Hasta ayer

Acumulado Hoy

AlmacenistaElaboró:

Número: Consecutivo de este reporte

Nombre del restaurante: Nombre, domicilio y teléfono Fecha y día de la semana: Para saber que días de la semana hay mayor o menor movimiento de compras

Reporte diario de mercancías recibidas de bebidas

columna 8 columna 9 columna 10 columna 11


factura o remisión

Cantidad (a) Unidad Precio unitario (b) Importe (aXb) Licores Vinos de mesa Refrescos y

cervezas


La que ampara el

envío

Unidades recibidas




manojo, pieza, etc.




producto



producto


de producto

(la suma de la col. 8 debe ser igual a la suma

de las cols. 9 a 11!!!!!)También, la col. 8 debe ser igual a sumar los importe de las facturas o remisiones incluidos en el informeValor del rengón"Acumulado Hoy" (renglón siguiente)del reporte del día anterior!!!!Suma de los renglones "compras de hoy" más el renglón "compras hasta ayer"


Acumulado Hoy

Elaboró:Almacenista


Compras de hoy

Compras Hasta ayer

Receiving• A credit memo (nota de crédito) is simply a

formal way of notifying the vendor that an item listed on the original invoice is missing, and thus the value of that item should be deducted from the invoice total.

• A contract price is simply an agreement between buyer and seller to hold the price of a product constant over a defined period of time.

• Extended price is simply the unit price multiplied by the number of units delivered.

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Nota de crédito (error en factura o remisión)

Unidad Cantidad Artículo Razón de la corrección

Precio unitario Su importe

(a) Importe

corregido (b) Diferencia

(a-b)

Litro, lata, paquete,

botella, kg., bolsa, etc.

Unidades a devolver

Cereal, vino, mayonesa,

etc.

Error o causa de la corrección por

producto

El de la factura o remisión del proveedor

Valor de los productos

según factura o remisión

Valor ya corregido

Recibió:Corrigió:Autorizó proveedor:Vo.Bo. Contralor de AyB

Nombre del restaurante: Nombre, domicilio y teléfono Datos del proveedor:

No. De factura o remisión del proveedor

a quien se le hace la correción: Nombre, domicilio y teléfono, representante

Representante del proveedorContrarl AyB

No. De nota de crédito

Total correccionesTotal de su factura

Número total corregido

Fecha de elaboración de factura o remisión

Almacenista

Fecha de elaboración de la nota de crédito

Contabilidad

Receiving

• Verifying price extensions is also important, but it is a part of the receiving verification process that need not be done at the time of delivery.

– Never assume extensions are correct because a computer did them!

• If a supplier consistently shorts your operation, that supplier is suspect both in terms of honesty and lack of concern for your operation’s long-term success.

• Training your receiving clerk to assess and evaluate quality products is a continuous process.

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Receiving

• Some large operations use a receiving record when receiving food.

• A receiving record generally contains the following information: name of supplier, invoice number, item description, unit price, number of units delivered, total cost, storage area, and date of activity.

• Receiving reports can be helpful if it is important to record where items are to be delivered, or have been delivered.

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Storage

• Remember that storage costs money, in terms of the space for items and the money that is tied up in inventory items.

• In most establishments, the storage process consists of four parts: placing products in storage, maintaining product quality and safety, maintaining product security, and determining inventory value.

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Storage• Most often, in foodservice, the high perishability

dictates that the same person responsible for receiving the items is the person responsible for their storage.

• The two storage methods used are LIFO and FIFO.

• When using the LIFO (last in, first out) method, the store-room operator intends to use the most recently delivered product before he or she uses any part of that same product previously on hand.

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Storage• FIFO (first in, first out) means that the

operator intends to rotate stock in such a way that product already on hand is sold prior to the sale of more recently delivered products.

• FIFO is the preferred storage technique for most perishable and non-perishable items. Failure to use FIFO can result in excessive product loss due to spoilage, shrinkage (encogimiento), and deterioration of quality.

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Clave: ArtículoUnidad: Estante No. De kardex

Existencia: Mínimo Máximo

FECHA REFERENCIA PRECIO ENTRADAS SALIDAS SALDOSUNITARIO

Tarjeta de almacén (con precio unitario)

Storage• Some operators require the storeroom clerk to

mark or tag (identificar) each delivered item with the date of delivery.

• Some operators prefer to go even further when labeling some products for storage. These operators date the item and then also indicate the day (or hour) in which the product should be pulled from storage (ser sacados), thawed (ser descongelados), or even discarded (ser desechados).

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Cuadro de temperaturas ideales

1. Abarrotes

2. Frutas, verduras y vegetales frescos

3. Embutidos, huevos, lácteos y derivados

4. Carnes, aves, pescados y mariscos

5. Productos precongelados

6. Productos congelados

1. Res y pollo

2. Carnero y ternera

3. Cerdo y pavos

4. Embutidos

3 a 6 meses

1 a 3 meses

3 a 4 grados centígrados


-8 a -10 grados centígrados

6 a 9 meses

-18 a -20 grados centígrados

Mercancías Temperaturas

20 a 26 grados centígrados (lugar ventilado y seco)


Tipos de carnes Periodos de congelación

6 a 12 meses

Periodos en los cuales pueden conservarse las carnes

congeladas

Formato de etiquetas de carnes

Primera parte: Se ata al producto!!!!

1050Segunda parte: Se entrega al contralor de AyB!!!!

Etiqueta de carne número:

Etiqueta de carne número: Corte:Peso: 13 100,0 gramos

1050Pollo tipo rosticería

Costo unitario: $ ,025 por gramoImporte: $ 327,5

Proveedor: BachocoFecha de recibido: 03/12/2008

Corte: Pollo tipo rosticeríaPeso: 13 100,0 gramos

Costo unitario: $ ,025 por gramoImporte: $ 327,5

Proveedor: BachocoFecha de recibido: 03/12/2008

ProductosDuración de alimentos en lugar fresco

Duración en refrigeración

Características que presentan los productos por

almacenamiento inadecuadoObservaciones

Café instantáneo 7 a 12 meses 3 años Apelmazamiento, pérdida de saborSon producidos por temperaturas

altas

Café molido envasado al alto vacío

7 a 12 meses 12 a 18 meses Pérdida de saborQue tenga ventilación, y esté lejos

de productos con olor fuerte

Té instantáneo 8 a 12 meses 3 años Pérdida de saborEvitar altas temperaturas y

humedad excesiva

Frutas enlatadas 1 año 4 añosPérdida de sabor, ablandamiento e hinchazón de la

lataNo exponerlas al sol, colocarlas en

lugares ventilados

Jugos de frutas enlatados o en frascos

6 a 9 meses 3 años Pérdida de sabor y acidezEl ácido natural de los jugos

reduce la duración de los envases

Vegetales enlatados muy ácidos

7 a 12 meses 2 a 3 años Pérdida de sabor y acidezEl ácido natural de los jugos

reduce la duración de los envases (jitomate, col fermentada)

Vegetales no ácidos 1 año 4 añosPérdida de sabor, ablandamiento e hinchazón de la

lataNo exponerlos al sol, colocarlas en

lugares ventilados

Especias, hierbas molidas, en frascos

1 año 2 años Pérdida de sabor y olorNo dejar destapado el frasco,

comprar en pequeñas cantidades

Vinagres en frascos 2 años 3 añosEvaporación y formación de nata llamada "madre

de vinagre"Por lo general producida por almacenamiento inadecuado

Margarina 1 mes 2 mesesSabor rancio, color oscuro en la superficie, moho,

olores extraños

Mantenerse en refrigeración, envuelta con aluminio, ofrece más

protección

Aceites para ensaladas 6 a 9 meses 9 meses Sabor rancio, similar a grasa vieja Evitar la luz solar

Pastas 3 meses 3 meses Moho, agrietamiento, sabor rancioEl calor y la humedad excesivos forman grietas y al cocinarse se

desintegran

Galletas 1 a 6 meses 4 a 12 meses Se ponen rancias y blandas

En ventilación y un lugar seco. El ablandamiento se evita

colocándolas en el horno antes de usarlas

Periodo de almacenamiento de no perecederos

Storage• Products are generally placed in one of three major

storage areas: dry storage, refrigerated storage, or frozen storage.

• Dry storage areas should generally be maintained at a temperature ranging between 65F (18 C) and 75F (24 C).

• Shelving (estantería) must be sturdy (resistente), easy to clean, and at least 6 inches (pulgadas) above the ground to allow for proper cleaning beneath the shelving and to ensure proper ventilation.

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Storage• Dry goods should never be stored directly on the

floor. Labels should face out for easy identification.

• Refrigerator temperatures should generally be maintained between 32F (0C) and 36F (2C). Refrigerators actually work by removing heat from the contents, rather than “making” food cold.

• Shelving must be at least six inches off the floor and slotted (con ranuras) to allow for good air circulation.

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Storage

• Freezer temperatures should be maintained between 0F and -10F (-18C and -23C).

• Freezers must be regularly maintained, a process that includes cleaning inside and out, and constant temperature monitoring to detect possible improper operation.

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Storage

• Regardless of the storage type, food and related products should be stored neatly (cuidadosamente) in some logical order.

• Food product quality rarely improves with increased storage time.

• The primary method for ensuring product quality while in storage is through proper product rotation and high standards of storeroom sanitation.

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Storage

• Storage areas are excellent breeding grounds (caldos de cultivo) for insects, some bacteria, and also rodents, so clean regularly.

• Both refrigerators and freezers should be kept six to ten inches from walls to allow for the free circulation of air.

• Drainage systems in refrigerators should be checked at least weekly.

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Storage• Ideally, freezers and refrigerators should

have externally visible internal thermometers• In larger storage areas, hallways (pasillos)

should be kept clear and empty of storage materials or boxes.

• Some employee theft is impossible to detect – eating on the job (e.g. uvas).

• Make it difficult to remove food from storage without authorization.

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Storage

• Most foodservice operators attempt to control access to the location of stored products.

• It is your responsibility to see to it that the storeroom clerk maintains good habits in securing product inventory.

• As a general rule, if storerooms are to be locked, only one individual should have the key during any shift (cualquier cambio).

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Storage

• It is not possible to know your actual food expense without an accurate inventory.

• Issuing (requisición de materiales) is the process of placing products into the production system.

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Storage

• Valuing, or establishing a dollar value for your entire inventory is done by using the following inventory valuation formula:

• Item amount may be determined by counting the item, as in the case of cans, or by weighing items, as in the case of meats.

Item Amount x Item Value = Item Inventory Value

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Storage• If inventory amounts are overstated, or padded

inventory (acolchado de inventario), costs will appear artificially low until the proper inventory values are determined.

• Either the LIFO or FIFO method determines item value.

• When the LIFO method is used, the item’s value is said to be the price paid for the least recent (oldest) addition to item amount.

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Storage

• If the FIFO method is used, the item value is said to be the price paid for the most recent (newest) product on hand.

• FIFO is the more common method for valuing foodservice inventory.

• The inventory valuation sheet should be completed each time the inventory is counted. It should be a preprinted form with all items listed.

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Storage

• It is recommended that one person takes the actual physical inventory, and a different person extends the value of that inventory.

• A physical inventory, one in which the food products are actually counted, must be taken to determine your actual food usage.

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Determining Actual Food Expense• Cost of food sold is the dollar amount of all

food actually sold, thrown away, wasted or stolen. It is computed as follows:

Beginning Inventory

Plus

Purchases

=Goods Available for Sale

Less

Ending Inventory

=Cost of Food Consumed

Less

Employee Meals

=Cost of Food Sold

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COSTO NETO DE ALI MENTOS Y BEBIDAS

Costo bruto alimentos y bebidas:

Costo bruto 420,00$ Inventario inicial (todas las áreas: almacén, elaboración y otros) 500,00$ Menos: Créditos (*) 30,00$ Más: compras netas 100,00$ Costo neto de AyB 390,00$ Igual a: total existencias o mercancías disponibles para la venta 600,00$

Menos: inventario final (todas las áreas: almacén, elaboración** y otros) 180,00$ Igual a: Costo bruto o de alimentos consumidos 420,00$

(*) Créditos: alimentos de empleados, cortesías, consumos gratis o de obsequio, etc.(**) Areas de elaboración: cocinas y bares principalmente

Determining Actual Food Expense

• Beginning inventory is the dollar value of all food on hand at the beginning of the accounting period.

• Purchases are the sum cost of all food purchased during the accounting period.

• Good available for sale is the sum of the beginning inventory and purchases.

• Ending inventory refers to the dollar value of all food on hand at the end of the accounting period.

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• Cost of food consumed is the actual dollar value of all food used, or consumed, by the operation.

• Employee meal cost is a labor-related, not food-related cost. Free or reduced-cost employee meals are a benefit much in the same manner as medical insurance or paid vacation.

• It is important to note that ending inventory for one accounting period becomes the beginning inventory figure for the next period.

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• Food or beverage products may be transferred from one food service unit to another – kitchen to bar and vice versa.

• Transfers out of the kitchen are subtracted from the cost of food sold and transfers into the kitchen are added to the cost of food sold.

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• The formula used to compute actual food cost percentage is as follows:

Cost of Food Sold

Food Sales = Food Cost%

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• Food Cost % represents that portion of food sales that was spent on food expenses.

• The physical inventory may be taken as often as desired to estimate the daily cost of food sold.

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• Six-column form used to estimate food cost % on a daily or weekly basis.

Six Column Food Cost % Estimate

1. Purchases Today

Sales Today = Cost % Today

2. Purchases to Date

Sales to Date = Cost % to Date

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Technology Tools• This chapter focused on managing food-related costs by

controlling the areas of purchasing, receiving, storage, and issuing.

• There are a variety of software programs that are available that can assist in these areas such as:

1.Recipe Software can maintain and cost standardized recipes as well as maintain and supply dietary information by portion.

2.Menu Programs can create and print physical menus and even produce purchase orders based on selected menus.

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Technology Tools3.Purchasing Software can compare bids and make

purchase recommendations based on best cost/best value.

4.Receiving Software can prepare a daily receiving report and maintain receiving histories.

5.Storage/Inventory Assessment Programs can maintain product inventory values by food category and even compute LIFO or FIFO inventory values.

6.Cost of Goods Sold Programs can compare forecasted to actual cost of goods sold as well as maintain employee meal records.

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Summary

• Menu Item Forecasting• Standardized Recipes• Inventory Control• Purchasing• Receiving• Storage• Determining Actual Food Expense• Technology Tools

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Part 4

Managing the Cost of Beverages

Main Ideas• Serving Alcoholic Beverages• Forecasting Beverage Sales• Standardized Drink Recipes and Portions• Purchasing Beverage Products• Receiving Beverage Products• Storing Beverage Products• Bar Transfers• Computing Cost of Beverages• Special Features of Liquor Inventory• Sales Mix• Technology Tools

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Serving Alcoholic Beverages

• Alcoholic beverages – a significant amount of ethyl alcohol content is present.

• Alcoholic beverages are generally classified as beer, wine or spirits (vinos o licores).

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• Beer is a fermented beverage made from grain (a partir de cereales).

• Wine is a fermented beverage made from grapes y fruits.

• Spirits are fermented beverages that are distilled to increase the alcohol content of the product.

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Fecha:Elaboró

Cantidad

Chivas Regal 2,0Old Parr 3,0Buchanan`s 3,0J&B 3,0Cutty Sark 2,0Dimple 2,0

Jack Daniel`s 2,0 2,0

Four Roses 2,0

Canadia Club 2,0

Hennessy 1,0

Champañas:

Verduras:

Cervezas:

Botella de 3/4Botella de 3/4Botella de 3/4Botella de 3/4

Botella de 3/4Botella de 3/4

Frutas:

Vinos rosados:

Refrescos:

Old Grand Dad

Whisky Canadiense:Botella de 3/4

Botella de 3/4

Cordiales:

Tequila:

Ron importado:

Vodka importado:Vodka nacional:Ginebra importada:

Suministros:Abarrotes:

Ginebra nacional:

Botella de 3/4Botella de 3/4Botella de 3/4

Autorizó

Bebidas Unidad Observaciones

Brandy nacional:

Whisky Escocés:

Whisky Americano:

Vinos tintos:

Vinos blancos:

Cognac:

Brandy importado:

Ron nacional:

Aperitivos:

Vinos espumosos:

Par Stock* del Bar: ___________________


• These products will be specified, ordered, received, and stored much like food products. However, there are control issues that are much more difficult to handle.

• Such controls must be modified to meet the characteristic and inherent increased responsibility created by the sale of alcoholic beverages.

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• Dramshop laws, passed in many states, shift the liability for acts committed by an individual under the influence of alcohol from that individual to the server or operation that supplied the intoxicating beverage.

• License states versus control states

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Forecasting Beverage Sales

• BEER• Forecasting beer sales is basically the

same as forecasting any regular menu item - use sales histories.

• Keg beer is also know as draft beer (barril de cerveza), or beer in a form of packaging in which the beer is shipped to you in multi-gallon units for bulk sale (venta a granel).

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Forecasting Beverage Sales

• WINE• Forecasting wine sales is divided into

two parts: forecasting bottled-wine sales and forecasting wine-by-the-glass sales.

• When forecasting sales by the bottle or glass - use sales histories.

• House Wines – wine served to a guest who does not stipulate a specific brand when ordering.

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Forecasting Beverage Sales• SPIRITS• While the number of people who order a mixed

drink can be tracked, the exact item the guests request is very difficult to determine.

• One method categorizes all drinks based on the spirit that forms the base of the drink.

• Spirit sales can also be tracked by generic product name, specific product name, or specific drink requested.

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Standardized Drink Recipes and Portions

• Control is more important at the bar than in the kitchen because the potential for waste and theft is greater.

• For example:– Beverage operations are subject to tax audits

– Beverage operations can be closed down for violations

– Employees may bring their own products to sell

– Detecting the disappearance of small amounts of beverage products is very difficult

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• The following is the beverage cost % formula:

Cost of Beverage Sold

Beverage Sales = Beverage Cost %

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• Measuring devices (dipositivos de medición) – jigger, free pour, spout control, automated device

• A standardized recipe sheet should be prepared for each drink item for costing purposes.

• While standardized recipes (including step-by-step prep methods) may only be necessary for a few drinks, recipes that detail alcoholic portions should be strictly adhered to.

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Bebida Martini seco Fecha 15/11/2001 Folio 116Costo de la bebida 6,46$ P. de venta 55,00$ % de costo 11,75%

Ingredientes CantidadPrecio unitario

Importe

Ginebra nacional 0,043 0,750 litros en botella 69,00$ 3,96$ Vermouth seco nacional 0,040 1,000 litros en botella 61,00$ 2,44$ Hielo en cubos 5,000 5,000 piezas -$ -$ Aceituna verde 0,003 0,500 kgs en frasco 9,00$ 0,05$ Palillo redondo 1,000 500,000 piezas en paquete 5,00$ 0,01$

Suma 6,46$

Sistema de elaboración o presentación:Pasos a seguir para elaborar la bebida.

1. En el mezclador o coctelera, se coloca el hielo, la Ginebra y el Vermouth seco2. Se mezclan o se baten3. Se sirve en una copa martinera, previamente enfriada4. Al servirla, se usará la espumadera para no dejar pasar el hielo5. Se atraviesa la aceituna con la punta del palillo6. Se deposita en el fondo de la copa

Elaboró Vo.Bo. AutorizóCAB Chef ejecutivo Gte. De AyB

Explicación de conceptos:Bebida Tal y como aparece en la carta o menúFecha De elaboración de la recetaFolio Clave que incluya: área (de venta o bar) y número de bebida% de costo Costo entre precio de venta del platilloUnidad Sistema de conteo o medición del ingrediente: kilo, litro, lata de "X" gramos, botella de "X" mililitros, manojo, pieza, etc.Precio unitario Precio de la unidad de medición del ingredienteImporte Cantidad entre unidad por precio unitario

Receta estándar básica para bebidas

Unidad

Foto de la bebida

Purchasing Beverage Products• Beer product request log (registro de solicitud de

compra) should be maintained so that guest requests that cannot be filled are noted and monitored by management.

• Beer is typically sold in cans, bottles or kegs.• Draft beer (beer from kegs) is often the preferred choice

and cheaper for operators to serve. However, special equipment and serving techniques are required.

• The shelf life of keg beer is the shortest of all packaging types, ranging from 30 to 45 days for an untapped keg and even fewer days for a keg that has been tapped (opened.)

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Purchasing Beverage Products

• Wine must also be selected according to product and packaging.

• Operators generally sell wine by the glass, bottle, and split or half bottle.

• If wine is also purchased for cooking, it will generally not be of the same quality as that purchased for drinking.

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• As a good manager, you will build a wine list that fits your own particular operation and guest expectations.

• In developing a wine list, operators must offer choices for guests who want to spend a lot or a little.

• A vintner (viticultor) is a wine producer.• Wines should either complement the food or, in

the case of a bar, are popular with the guests.

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• Avoid the temptation to offer too many wines on a wine list – increases costs.

• Wait staff should be trained to be knowledgeable but not intimidating to guests.

• Generally, if operators are having trouble selling wine, the difficulty lies in the delivery of the product rather than with the product selected.

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• Distilled spirits have an extremely long shelf life, therefore, a wrong purchase is not usually a disaster.

• While packaging is not a major concern of the operator selecting a product, brand quality is crucial.

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• In general, operators will select spirits in two major categories, well and call liquors.

• Well liquors are those spirits that are poured when the customer does not specify a particular brand name.

• Call liquors are those requested by brand name; extremely expensive call liquors are sometimes referred to as premium liquors.

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• Operators generally charge a higher price for call or premium liquors.

• Remember, guests who order well liquors may be price conscious, but that does not mean they are not quality conscious also.

• Quality spirit products at fair prices build customer loyalty.

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Purchasing Beverage Products• Depending on the state and county, special laws

may influence how beverage purchases are to be made or paid for.

• The goal in purchasing beverages is to have an adequate, but not excessive amount of product on hand at all times.

• A broken case occurs when several different brands or products are used to completely fill the case.

• As a general rule, wine, beer, and spirits are purchased by the case.

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Receiving Beverage Products• Since beverage products do not vary in quality,

as does food, skill required to receive beverages is somewhat less.

• As with food, the receiving clerk needs a proper location, tools, and equipment.

• Proper delivery schedules must be maintained.• When matching the purchase order to the

vendor invoice, only quantity ordered and price must be verified.

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Reporte diario de mercancías recibidas de bebidas

columna 8 columna 9 columna 10 columna 11


factura o remisión

Cantidad (a) Unidad Precio unitario (b) Importe (aXb) Licores Vinos de mesa Refrescos y

cervezas


La que ampara el

envío

Unidades recibidas




manojo, pieza, etc.




producto



producto


de producto

(la suma de la col. 8 debe ser igual a la sumade las cols. 9 a 11!!!!!)También, la col. 8 debe ser igual a sumar los importe de las facturas o remisiones incluidos en el informeValor del rengón"Acumulado Hoy" (renglón siguiente)del reporte del día anterior!!!!Suma de los renglones "compras de hoy" más el renglón "compras hasta ayer"


Acumulado Hoy

Elaboró:Almacenista


Compras de hoy

Compras Hasta ayer

Receiving Beverage Products• If beer is fresh dated, that is, a date is stamped on

the product to indicate its freshness, very little inspection is required.

• Key beverage receiving checkpoints are: correct brand, correct bottle size, no broken bottles, freshness dates (frescura en cervezas), correct vintage (vendimia), correct unit price, correct price extension, and correct invoice total.

• If errors are detected, a credit memo should be filled out and signed by both the delivery person and the receiving clerk.

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Storing Beverage Products

• Storage areas should be clean, free of infestation, and large enough to allow for easy rotation of stock.

• Security is crucial. A two-key system is often used; the individual responsible for the beverage area has one key while the other key is kept in a sealed envelope in a secured area. In the event of emergency, the envelope can be opened.

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• Spirits should be stored in a relatively dry storage area between 70 and 80F (21 to 27C).

• Beer in kegs or unpasteurized containers should be stored at refrigeration temperatures of 36 to 38F (2 to 3C).

• Canned beer should be covered when stored to prevent dirt from accumulating on the rim.

• Pasteurized beer should be stored in a cool, dark room at 50 to 70F (10 to 21C).

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• The three components critical to wine storage are temperature, light, and cork (corcho) condition.

• A tremendously underutilized bottle size is a half-bottle or split, which is about half the size of the 750 ml bottle.

• Generally, wines should be stored at a temperature of 50 to 65F (10 to 18C).

• Heat is an enemy of effective wine storage.

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Storing Beverage Products• When storing wine, it should be exposed only to

the minimum amount of light necessary.• The cork protects wine from its greatest enemy,

oxygen. Oxidation occurs when oxygen comes in contact with bottled wine – it smells somewhat like vinegar.

• Wine should always be stored in such a way that the cork remains in contact with the wine to stay moist (húmedo), usually on its side.

• Storage should keep the cork, and thus the wine, cool, dark, and moist.

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Bar Transfers• As far as sprits are concerned, nonalcoholic food

products may be served as a part of the drink order and must be transferred from the kitchen to bar.

• If transfers are not controlled and recorded, the restaurant’s food cost percentage will be inflated.

• Total beverage cost percentage will be understated.• Likewise (asimismo), bar items may be used in the

kitchen and must also be properly noted.

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Computing Cost of BeveragesBeginning Inventory

PLUS

Purchases

=Goods Available for Sale

Less

Ending Inventory

Less

Transfers from Bar

Plus

Transfers to Bar

= Cost of Beverage Sold

no “employee meals”

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Fecha: del movimiento Folio: consecutivoDepartamento solicitante: recibirá Departamento remitente: enviará

Clave Unidad Artículo Cantidad Unidad Cantidad (a) Unitario (b) Importe (aXb)

kgs, lts, etc. lo requerido no. De unidades kgs, lts, etc. no. De unidades precio del kardex

Total

Elaboró: Vo.Bo. Autorizó Entregó Recibióresponsable del Chef Gerente de AyB Encargado área Quien recibedepto. Solicitante ejecutivo remitente mercancía

Requerido Entregado Costo

Formato de transferencias

Special Features of Liquor Inventory

• Opened containers must be counted. Three inventory methods are commonly in use to accomplish this goal. They are:1. Weight (pesar)

2. Count (contar)

3. Measure (medir)

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Sales Mix

• Sales mix is defined as the series of guest purchasing decisions that result in a specific food or beverage cost percentage.

• Guests can contribute to major changes in the food or beverage cost percentages, due to sales mix.

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Sales Mix• To analyze the beverage sales mix, the

item % of total beverage sales must be calculated, as follows:

Item Dollar SalesTotal Beverage Sales = Item % of Total Beverage Sales

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Technology Tools

• For those operations that sell a significant amount of alcoholic beverage products, there are a variety of programs designed to discourage theft and carefully monitor product sales and expenses.

• In fact, the software and hardware available to help you in the beverage service area is generally more sophisticated than that found in most food-related areas.

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Technology Tools• Programs available in the beverage area include

those that can help you:1. Monitor product sales.2. Monitor product (inventory) usage.3. Calculate actual and targeted pour percentages.4. Adjust product costs for happy hours and

specials, as well as product transfers to and from the kitchen.

5. Maintain adequate levels of product inventory.6. Establish par stock quantities and values.

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Technology Tools

7. Generate purchase orders.

8. Schedule employees based on forecasted sales levels.

9. Create and print customized wine lists and specials menus.

10.Maintain sales histories.

11.Maintain drink recipe files.

12.Project the impact of sales mix on beverage cost percentages

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Technology Tools

• It is important to realize that some bar-related software may be dependent on specific and sometimes expensive automated beverage dispensing systems.

• Other software is either stand-alone or designed to operate in conjunction with many of the basic POS systems currently on the market.

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Summary• Serving Alcoholic Beverages• Forecasting Beverage Sales• Standardized Drink Recipes and Portions• Purchasing Beverage Products• Receiving Beverage Products• Storing Beverage Products• Bar Transfers• Computing Cost of Beverages• Special Features of Liquor Inventory• Sales Mix• Technology Tools

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