Maricopa Community Colleges  CUL126   20036-20065 
Official Course Description: MCCCD Approval: 04/22/03
CUL126 20036-20065 L+L 2 Credit(s) 2 Period(s)
Food Costing, Purchasing and Inventory Control
Basic skills necessary to understand and utilize cost controls. Focus on measurements, recipe costing and yield analysis. Application of systems and practices for efficient food purchasing, storage, production, budgeting and inventory. Prerequisites: None.
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MCCCD Official Course Competencies:
 
CUL126   20036-20065 Food Costing, Purchasing and Inventory Control
1. Understand and perform basic mathematics needed for food cost controls. (I)
2. Measure ingredients and portions accurately. (II)
3. Convert recipe quantities and yields. (III)
4. Calculate recipe and portion costs. (IV)
5. Calculate and apply yield percentages to food purchasing and preparation decisions. (V)
6. Implement effective cost control practices and procedures. (VI)
7. Identify and describe procedures and techniques for controlling food costs. (VII, VIII)
8. Conduct physical and perpetual inventories. (VIII)
9. Describe and apply use of physical and point of sale systems for ordering and inventory of food products. (VIII)
10. Calculate menu prices using multiple methods. (IX)
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MCCCD Official Course Outline:
 
CUL126   20036-20065 Food Costing, Purchasing and Inventory Control
    I. Introduction to Profit and Loss, Balance Sheet and Net Worth Statements
        A. Need for financial controls
        B. Overview and simple calculations for accounting statements
        C. Point of sale system reports
      II. Measurement and Conversions
          A. Measurement formats
          B. Measurement systems
          C. Converting grams and ounces
        III. Recipe Conversions
            A. Portion size and production quantity
            B. Converting total yield
            C. Converting portion size
          IV. Unit and Recipe Costing
              A. Unit cost
              B. Recipe cost
              C. Labor cost
            V. Yield Tests
                A. Ingredient yields
                B. Raw yield tests
                C. Cooked yield tests
                D. Use of yield tests for purchasing
              VI. Inventory and Food Cost Percentages
                  A. Inventory
                  B. Shrinkage
                  C. Food cost percentages
                VII. Controlling Food Costs A. Managerial and supervisory responsibilities B. Training practices
                  VIII. Ordering Systems
                      A. Inventory
                        1. Daily, weekly, period reports
                        2. Physical
                        3. Point of sale
                      B. Par stock ordering
                      C. Sales based ordering
                    IX. Menu Pricing
                        A. Cost based
                        B. Profit based
                        C. Menu mix based
                        D. Psychological
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