BTEC
HND
in
Hospitality Management
Unit 1
Food and Beverage Operations
Tianjin
Assignment title
Professional
Investigate the importance of financial
College
controls within food and beverage
operations
Unit code:
20719P
Date issued:
Submission date:
Student name:
1
Common skills
1. Working with others
2. Managing and developing self
3. Managing Tasks and Solving Problems
4. Communicating
5. Apply Design and Creativity
Students’ self-assessment
Tutor’s comments
Tutor:
IV’s Comments
IV:
2
Assignment 2
Assignment title:
Investigate the importance of financial controls and plan and develop recipes and menus
within food and beverage operations
Introduction:
This is the second assignment of food and beverage operations. This assignment covers the
second outcome of this course. The content of this outcome includes:
1. Explain and use financial statements used in food and beverage operations.
2. Calculate the cost and selling price of food and beverage items to reflect a suitable sales mix and
differential profit margins.
3. Describe the purchasing process for the receipt, storage and issue of equipment, materials and
commodities/products.
The aims of the assignment
This assignment gives you opportunity to investigate the importance of financial controls
within food and beverage operations, plan and develop recipes and menus better and think
about how to apply them into future work.
Assignment Scenario
The purchasing agent in The Fairfax and Belvoir Woods Health Care Center has overall
responsibilities for purchasing and receiving all foodservice products used in the community.
The policy of Marriott Senior Living Services communities is to purchase all food from
approved suppliers according to specifications. Currently, the F&B directors use Marriott’s
Food Standards and Specifications of Food and Services Management in healthcare facilities.
These specifications include most products and meet the dietary needs of all residents,
especially those eating in the assisted living and skilled nursing dining rooms.
Marriott has a sophisticated and efficient procurement/distribution system that is unparalleled
in the lodging and foodservice industries. It serves Marriott hotels, restaurants, and contract
foodservices and provides them with purchasing economies of scale, an individualized
ordering procedure organized around individual unit needs, a professional staff, and an
extensive quality assurance program. All of them are helpful to the The Fairfax F&B directors
and purchasing, storage, and inventory control activities..
The efficient and accurate purchasing must guarantee good menu items. Most items served in
The Fairfax and Belvoir Woods Health Care Center are produced in the kitchen on the upper
level of the Community Center. Most menu items are produced in the kitchen. Recipes are
from the master file in the corporate office. Each recipe includes ingredient, the procedure,
how it is to be served, garnishes, and suggested accompaniments.
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What to do:
Task 1:
The tabulation 1 is the income statement , please explain and use this financial statement used in The
Fairfax and Belvoir Woods Health Care Center in certain period.
The Tabulation 1
The Fairfax
Statement of Income
Year Ended December 31, 19XX
DOLLARS
PERCENTAGE
Revenue
Food
Beverage
$ 800,000
200,000
80.0
20.0
Total revenue
$ 1,000,000
100.0
Cost of sales
Food
Beverage
$
Total cost of sales
320,000
50,000
$ 370,000
Gross profit
37.0
$ 630,000
63.0
1,000
1.0
631,000
63.1
Other income
Total income
40.0
25.0
$
Controllable expenses
Salaries and wages
Employee benefits
Direct operating expenses
Music and entertainment
Marketing
Energy and utility service
$
4
270,000
40,000
50,000
2,000
25,000
40,000
27.0
4.0
5.0
0.2
2.5
4.0
Administrative and general expenses
Repairs and maintenance
38,000
20,000
Total controllable expenses
$
485,000
3.8
2.0
48.5
Income before rent and other occupation
costs, interest, and depreciation
$ 146,000
14.6
Rent and other occupation costs
62,000
6.2
$ 84,000
8.4
Income before interest and depreciation
Interest
10,000
1.0
Total income before provision for income taxes $ 74,000
7.4
Provision for income tax
Net income
$11,100
1.1
$ 62,900
6.3
Task 2:
Filling with the tabulation 2 and 3, according to the results, calculate the cost and selling price of
food and beverage items in The Fairfax and Belvoir Woods Health Care Center to reflect a
suitable sales mix and differential profit margins.
The Tabulation 2
Sales
Food
Beverage
Total
Sales mix
Food
Beverage
Total
Cost of sales
Food
Beverage
Total
Cash gross profit
Food
Week 1
$
4,000
1,700
5,700
%
Week 2
$
4,400
1,850
6,250
%
Week 3
$
4,200
1,750
5,950
%
$
1,600
600
2,200
$
$
1,675
700
2,375
$
$
1,550
675
2,225
$
5
Beverage
Total
%Gross profit
Food
Beverage
Total
%
%
%
The Tabulation 3
Menu item
Portion
cost
Gross profit
%
Cash
$
Appetizers
Fruit juice
Grapefruit
Seafood salad
Entrees
Lamb cutlets
Grilled trout
Spring chicken
Pork chops
Vegetables
New potatoes
French beans
Spinach
Desserts
Fruit salad
Crème caramal
Ice cream
%
0.55
0.60
0.85
75
75
75
2.45
2.55
2.35
2.75
60
60
60
60
0.25
0.35
0.20
70
70
70
0.60
0.50
0.45
80
80
80
$
Selling
price
before
VAT
$
VAT at Selling
15%
price
$
$
Task 3:
The food and beverage operation will purchasing various food, such as fresh food and prepared foods,
which determine that different operation will adopt different methods of food preparation, please
investigate various methods of food preparation.
Assessment criteria for tasks:
A group of no more than four must finish all the tasks listed above. All the members must be
involved in the discussion and preparation of each task. At the beginning of your report,
indicate how and why you work together as a team.
Pass
All criteria identified in the assignment are met.
Merit
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A range of suitable food and beverage operation techniques and methods have been used
to collect, analyze and process data. (M1)
Detailed knowledge and skills in food and beverage operations are applied and analyzed
with using relevant theories and techniques. (M2)
Food and beverage operations are coherently presented and communicated in a standard
format that uses hospitality terminology accurately. (M3)
Notes
Use a standard business report structure.
Word process the report.
Computer typed and printed; A4 paper, Use 14 point Arial or Times New Roman script.
Use the Harvard referencing system.
Limit the body of the report to around 2,000 words.
Late work for a week will only be marked next year.
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