San José State University
Department of Hospitality Management
HSPM 012 Cost Control in Hospitality
Section 1, 3 units
Fall 2015 (Online)
Contact Information
Instructor:
Office Location:
Telephone:
Email:
Office Hours:
Prerequisites:
Dr. Jooyeon Ha
TBA
408-924-2100
jooyeon.ha@sjsu.edu
M/W 11am-1pm, T 12pm-2pm
HSPM 001, BUS1 020N. (Co-Requisite: HSPM 11 and HSPM 65)
Canvas and MYSJSU Messaging
Course materials such as syllabus, lecture notes, assignment instructions, etc. can be found on Canvas. You
are responsible for regularly checking with the messaging system through Canvas or SJSU email to learn any
updates.
Course Description
Food, beverage and payroll systems, including standards determination; variable, semi-variable and fixed
costs; the operating budget; income and cost control and menu pricing. Cost control simulation exercises
implemented through software programs.
Course Learning Outcomes (CLO)
Upon successful completion of this course, students will be able to:
CLO 1: Understand the relationships among cost, volume, and profit in hospitality operations.
CLO 2: Interpret and evaluate cost ratios.
CLO 3: Understand the value of different control tools in the process of food, beverage, and labor cost
control.
CLO 4: Construct effective purchasing, receiving, storing, and issuing control systems for food and
beverage operations.
CLO 5: Identify specific information necessary to evaluate the cost profile of a food and beverage
operation, and make suggestions to improve the existing cost profile.
Course materials
 Required Textbook: Customized book: HSPM 012 (Cost Control in Hospitality)
o Read the textbook!!!! 
 Lecture notes: Power point files for each chapter will be posted on Canvas. You can find the
lecture notes under the Modules tab.
 Excel files: Excel files of each chapter will be posted on Canvas. You can find the Excel files for
each chapter under the Modules tab.
To help better understand, I will upload the links for the audio files with the Excel screen on
Canvas. Please copy the link and paste it in the internet browser, then you can hear my
explanation with the Excel screen. You can find the link for each chapter under the Modules tab.
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Communication
Email is the official mode of communication for this course. In addition, any changes in class schedules,
assignments, and other information will be announced through Canvas or SJSU email. Students are
responsible for checking their SJSU email and Canvas regularly. Having no access to your email is NOT an
appropriate excuse for missing any class work.
*Office hours: This class is completely online, but you can visit me during my office hours. My office hours
are M/W 11am – 1pm and T 12pm-2pm.
Course Requirements and Assignments
SJSU classes are designed such that in order to be successful, it is expected that students will spend a
minimum of forty-five hours for each unit of credit (normally three hours per unit per week), including
preparing for class, participating in course activities, completing assignments, and so on. More details
about student workload can be found in University Policy S12-3 at http://www.sjsu.edu/senate/docs/S123.pdf.
** Work should be completed and turned in by the dates specified in the syllabus. Students are
responsible for making sure all the assignments and exams are turned in on time (Follow the Modules on
Canvas). Unless otherwise stated, all deadlines are at 11:59 PM Pacific Time on the designated day. Late
submissions will not be accepted.
Calculation practices
Calculation practices related with the chapter covered each week are posted on Canvas. (You can find the
files in the ‘Calculation practices’ folder under the ‘Files’ tab). They are posted as an excel file, so each
student should download the file and save it in your computer, and then complete it and upload the
completed one through the link on Canvas by 11:59pm on the designated dates. Due dates are specified
on the course schedule. The answer file will be posted on Canvas after the due date.
Quizzes
There will be eight quizzes. Each student needs to take quizzes by 11:59pm on the designated dates. Due
dates are specified on the course schedule.
Exams
There will be three exams to test your knowledge and understanding of material covered in lecture and in
your reading (textbook). Exams will consist of any combination of multiple choices, true/false, fill in the
blanks, short answer questions, and calculations. Dates for exams are set and students are responsible for
planning to take exams on the dates specified on the course schedule.
Discussion board
You will be required to answer a variety of discussion questions as we move from one topic to another. In
order to receive full credit, each student needs to answer to the discussion question (7 points) and post
one reply to another student’s post (3 points). If you just say ‘Good job’ or ‘I agree’ to response another
student’s post, you cannot get the point. The discussion question will be uploaded at the beginning of the
week and the link will be available throughout the week. You must post your responses by 11:59pm on
Sunday of each week. (Note: No discussion assignment during midterm/final exam week and Thanksgiving
week)
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Five Individual Papers
The list of links for articles related with restaurant cot controls is uploaded on Canvas (You can find it under
the Modules tab). Each student needs to pick 5 articles among the listed articles and write the reflection
paper for each article. You can write what you learned from the article and your opinion about issues
discussed in the article. Those five reflection papers should be submitted by 11:59pm on the designated
dates.
 Format: 1 page, Font 12 with 1” margins (max for top, bottom, left, and right).
Assignments.
A. Calculation practices
B. Quizzes
C. Exams
D. Discussion board
E. Individual papers
Total
Points.
140 (14 x 10 pts each)
120 (12x 10 pts each)
150 (3 x 50 pts each)
110 (11 x 10 pts each)
50 (5 x 10 pts each)
570
CLOs.
All CLOs
All CLOs
All CLOs
All CLOs
All CLOs
Grading Policy
A plus = 97-100%
B plus = 87-89%
C plus = 77-79%
D plus = 67-69%
F = 0-59% Unsatisfactory
A = 93-96%
B = 83-86%
C = 73-76%
D = 63-66%
A minus = 90-92%
B minus = 80-82%
C minus = 70-72%
D minus = 60-62%
University Policies
Dropping and Adding
Students are responsible for understanding the policies and procedures about add/drop, grade forgiveness,
etc. Refer to the current semester’s Catalog Policies section at
http://info.sjsu.edu/static/catalog/policies.html. Add/drop deadlines can be found on the current academic
year calendars document on the Academic Calendars webpage at
http://www.sjsu.edu/provost/services/academic_calendars/. The Late Drop Policy is available at
http://www.sjsu.edu/aars/policies/latedrops/policy/. Students should be aware of the current deadlines
and penalties for dropping classes.
Information about the latest changes and news is available at the Advising Hub at
http://www.sjsu.edu/advising/.
Consent for Recording of Class and Public Sharing of Instructor Material
University Policy S12-7, http://www.sjsu.edu/senate/docs/S12-7.pdf, requires students to obtain
instructor’s permission to record the course.

“Common courtesy and professional behavior dictate that you notify someone when you are
recording him/her. You must obtain the instructor’s permission to make audio or video recordings
in this class. Such permission allows the recordings to be used for your private, study purposes only.
The recordings are the intellectual property of the instructor; you have not been given any rights to
reproduce or distribute the material.”
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o

It is suggested that the greensheet include the instructor’s process for granting permission,
whether in writing or orally and whether for the whole semester or on a class by class basis.
o In classes where active participation of students or guests may be on the recording,
permission of those students or guests should be obtained as well.
“Course material developed by the instructor is the intellectual property of the instructor and
cannot be shared publicly without his/her approval. You may not publicly share or upload
instructor generated material for this course such as exam questions, lecture notes, or homework
solutions without instructor consent.”
Academic integrity
Your commitment as a student to learning is evidenced by your enrollment at San Jose State University.
The University Academic Integrity Policy S07-2 at http://www.sjsu.edu/senate/docs/S07-2.pdf requires you
to be honest in all your academic course work. Faculty members are required to report all infractions to the
office of Student Conduct and Ethical Development. The Student Conduct and Ethical Development website
is available at http://www.sjsu.edu/studentconduct/.
Instances of academic dishonesty will not be tolerated. Cheating on exams or plagiarism (presenting the
work of another as your own, or the use of another person’s ideas without giving proper credit) will result
in a failing grade and sanctions by the University. For this class, all assignments are to be completed by the
individual student unless otherwise specified. If you would like to include your assignment or any material
you have submitted, or plan to submit for another class, please note that SJSU’s Academic Integrity Policy
S07-2 requires approval of instructors.
Campus Policy in Compliance with the American Disabilities Act
If you need course adaptations or accommodations because of a disability, or if you need to make special
arrangements in case the building must be evacuated, please make an appointment with me as soon as
possible, or see me during office hours. Presidential Directive 97-03 at
http://www.sjsu.edu/president/docs/directives/PD_1997-03.pdf requires that students with disabilities
requesting accommodations must register with the Accessible Education Center (AEC) at
http://www.sjsu.edu/aec to establish a record of their disability. In 2013, the Disability Resource Center
changed its name to be known as the Accessible Education Center, to incorporate a philosophy of
accessible education for students with disabilities. The new name change reflects the broad scope of
attention and support to SJSU students with disabilities and the University's continued advocacy and
commitment to increasing accessibility and inclusivity on campus.
Student Technology Resources
Computer labs for student use are available in the Academic Success Center at
http://www.sjsu.edu/at/asc/ located on the 1st floor of Clark Hall and in the Associated Students Lab on
the 2nd floor of the Student Union. Additional computer labs may be available in your department/college.
Computers are also available in the Martin Luther King Library.
A wide variety of audio-visual equipment is available for student checkout from Media Services located in
IRC 112. These items include DV and HD digital camcorders; digital still cameras; video, slide and overhead
projectors; DVD, CD, and audiotape players; sound systems, wireless microphones, projection screens and
monitors.
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SJSU Peer Connections
Peer Connections, a campus-wide resource for mentoring and tutoring, strives to inspire students to
develop their potential as independent learners while they learn to successfully navigate through their
university experience. You are encouraged to take advantage of their services which include coursecontent based tutoring, enhanced study and time management skills, more effective critical thinking
strategies, decision making and problem-solving abilities, and campus resource referrals.
In addition to offering small group, individual, and drop-in tutoring for a number of undergraduate courses,
consultation with mentors is available on a drop-in or by appointment basis. Workshops are offered on a
wide variety of topics including preparing for the Writing Skills Test (WST), improving your learning and
memory, alleviating procrastination, surviving your first semester at SJSU, and other related topics. A
computer lab and study space are also available for student use in Room 600 of Student Services Center
(SSC). Peer Connections is located in three locations: SSC, Room 600 (10th Street Garage on the corner of
10th and San Fernando Street), at the 1st floor entrance of Clark Hall, and in the Living Learning Center (LLC)
in Campus Village Housing Building B. Visit Peer Connections website at http://peerconnections.sjsu.edu
for more information.
Fall 2015
Tentative Course Schedule
The instructor reserves the right to revise this tentative schedule with fair advanced notice in order to
enhance the achievement of learning objectives. Any revision will be announced through e-mail.
Topic
Assignments (Due on or before this date)
WEEK 1: August 24 – 30
Syllabus (Available on Canvas)
Read the syllabus carefully!! 
Chapter 1-1. Value and importance of cost controls

Calculation practice 1 (8/30)
WEEK 2: August 31 – September 6
Chapter 1-2. Value and importance of cost controls (continued)

Quiz 1: Chapter 1 (9/2)
Chapter 2-1. Cost ratios


Calculation practice 2 (9/6)
Discussion board 1 (9/6)
WEEK 3: September 7 – 13
Chapter 2-2. Cost ratios (continued)



Calculation practice 3 (9/13)
Quiz 2: Chapter 2 (9/13)
Discussion board 2 (9/13)

Individual paper 1 (9/13)
WEEK 4: September 14 – 20
Chapter 3-1. Food cost controls

Calculation practice 4 (9/16)
Chapter 3-2. Food cost controls (continued)



Calculation practice 5 (9/20)
Quiz 3: Chapter 3 (9/20)
Discussion board 3 (9/20)
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WEEK 5: September 21 - 27

Exam 1 (Chapters 1-3)
Study guide available on Canvas
Exam 1 is available from 8am on September 21
(Monday) to 11:59pm on September 27 (Sunday).
WEEK 6: September 28 – October 4
Chapter 4-1. Yield cost analysis

Calculation practice 6 (9/30)
Chapter 4-2. Yield cost analysis (continued)



Calculation practice 7 (10/4)
Quiz 4: Chapter 4 (10/4)
Discussion board 4 (10/4)

Individual paper 2 (10/4)
WEEK 7: October 5 – 11



Chapter 5. Menu sales mix analysis
Calculation practice 8 (10/11)
Quiz 5: Chapter 5 (10/11)
Discussion board 5 (10/11)
WEEK 8: October 12 – 18



Chapter 6. Menu pricing methodology
Calculation practice 9 (10/18)
Quiz 6: Chapter 6 (10/18)
Discussion board 6 (10/18)
WEEK 9: October 19 – 25

Exam 2 (Chapters 4-6)
Study guide available on Canvas
Exam 2 is available from 8am on October 19
(Monday) to 11:59pm on October 25 (Sunday).
WEEK 10: October 26 – November 1
Chapter 7. Purchasing


Quiz 7: Chapter 7 (11/1)
Discussion board 7 (11/1)

Individual paper 3 (11/1)
WEEK 11: November 2 – 8
Chapter 8. Inventory and store room management



Calculation practice 10 (11/8)
Quiz 8: Chapter 8 (11/8)
Discussion board 8 (11/8)
WEEK 12: November 9 – 15



Chapter 9. Beverage cost control
Calculation practice 11 (11/15)
Quiz 9: Chapter 9 (11/15)
Discussion board 9 (11/15)
WEEK 13: November 16 - 22
Chapter 10. Labor productivity analysis



Calculation practice 12 (11/22)
Quiz 10: Chapters 10 (11/22)
Discussion board 10 (11/22)

Individual paper 4 (11/22)
WEEK 14: November 23 – 25 (Thanksgiving week)
Chapter 11. Internal control

Quiz 11: Chapter 11 (11/25, Wednesday)
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WEEK 15: November 30 – December 6
Chapter 12-1. Financial analysis

Calculation practice 13 (12/2)
Chapter 12-2. Financial analysis (continued)



Calculation practice 14 (12/6)
Quiz 12: Chapter 12 (12/6)
Discussion board 11 (12/6)

Individual paper 5 (12/6)
Final Exam: December 10 – December 16
Final Exam (Chapters 7 – 12)
(Study guide available on Canvas
Final exam is available from 8am on December 10
(Thursday) to 11:59pm on December 16 (Wednesday).
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