Cost Control

Base Knowledge

N/A

Teaching Methodologies

The active method will be used with interconnection between the expository and demonstrative technique: Stimulus for creativity and resource management (technical, human resources and raw materials), through the practical realization of a service budget with creation of its own menu, including technical sheets and management indicators. To obtain approval (minimum score of 10 marks), students must choose one of the following assessment methods:
1) Exam
Assessment by final exam consists in the completion of a single written test of knowledge (100%), to be held in the respective assessment periods.
2) Continuous/periodic assessment
The continuous/periodic assessment results from the following assessment parameters
a) completion of a written and individual test of knowledge (50%); b) completion of a practical project in group (30%); c) completion of exercises during classes (20%).

Learning Results

Analyze the implementation of the catering area;
Define the circuits and layouts of the sections;
Recognize the organizational interconnection of the different components of the F&B sector;
Organize and manage purchases in F&B;
Identify and plan the purchasing policy of aF&B company;
Identify the most common management errors that cause an increase in the costs of goods and the consequent decrease in business margins;
Organize the operational cycle of F&B;
Define the circuits and internal layout;
Classify products according to volume and value;
Control and value the movement of goods and stock;
Develop technical datasheets and the different management indicators;
Analyze and interpret the different indicators and prepare management control maps;
Prepare budgets for catering events and other F&B services.

Program

1. Introduction to F&B management within the current framework of the F&B market;
2. The implementation of the catering area (office, kitchen, restaurant and other annex or support sections);
3. The supply management function and the food and beverage purchases (buyer profile; purchasing policy; quantity and quality conditions; choice of suppliers; purchase price; control of goods);
4. The food and beverage operating cycle and supporting documentation as a basis for control and valuation of goods;
5. Supply management (stock control);
6. Storage and inventories (cost reconciliation) and the creation of technical datasheets;
7. Calculation and analysis of management indicators: Ratios, contribution margins, food cost, beverage cost, net sales price;
8. Budgeting for a catering service.

Curricular Unit Teachers

Grading Methods

Continuing Evaluation
  • - Attendance and Participation - 20.0%
  • - Frequency - 50.0%
  • - Individual and/or Group Work - 30.0%
Exam
  • - Exam - 100.0%

Internship(s)

NAO

Bibliography

Gomes, V (2020) Gestão da Restauração, Lidel Lisboa.;
Gomes, V (2017) Introdução à Gestão de Restaração, Lidel Lisboa.;
Gonçalves, S.A.C. (2006). Gestão em Restauração e Bebidas. Lisboa: Instituto de Turismo de Portugal.;
Lillicrap, D. R.; Cousins, J. A.; Smith, R. (2006). Food and Beverage Service. 7ªEd.London: Edward Arnold.;
Luise, F. (2004). Emilia e o Food Cost. Lisboa: Edições do Gosto.;
Moser, F. (2002). Manual de Gestão de Alimentação e Bebidas. Coleção Hotelaria e turismo. Mem Martins: Edições Cetop.;
Quintas, M.A. (2006). Organização e Gestão Hoteleira. Vol. I, II e III. Alcabideche: Oteltur.