Principles of Food, Beverage, and Labor Cost Controls, N：食品，饮料的原则，与成本控制，N.ppt

Principles of Food, Beverage, and Labor Cost Controls, Ninth Edition The first question operating managers must ask themselves is very simple: How many guests will I serve today? - This week? - This year? The answer to questions such as these are critical, since these guests will provide the revenue from which the operator will pay basic operating expenses.? Forecasts of future sales are normally based on your sales history since what has happened in the past in your operation is usually the best predictor of what will happen in the future.? A sales forecast predicts the number of guests you will serve and the revenues they will generate in a given future time period.? You can determine your actual sales for a current time period by using a computerized system called a point of sales (POS) system that has been designed to provide specific sales information.? Remember that a distinction is made in the hospitality industry between sales (revenue), and sales volume, which is the number of units sold. Sales may be a blend of cash and non-cash. With accurate sales records, a sales history can be developed for each foodservice outlet you operate and better decisions will be reached with regard to planning for each unit’s operation. Sales to date is the cumulative total of sales reported in the unit. Sales history is the systematic recording of all sales achieved during a pre-determined time period. Sales histories can be created to record revenue, guests served, or both. Guest count is the term used in the hospitality industry to indicate the number of people you have served, and is recorded on a regular basis. For many other foodservice operations, sales are recorded in terms of sales revenue generated. Most POS systems are designed to tell you the amount of revenue you have generated in a given time period, the number of guests you have served, and the average sales per guest. ?When managers record both revenue and guest counts, information needed to