FOOD CONTROL PROCEDURES AND
CONSIDERATIQNS FOR CLUB OPERATIONS

Thesis for Ibo beam of M‘ A.
MICHIGAN STATE UNIVERSITY
Carter E‘ WaIIan
I956

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III/Ill}!!! li/Il/III/Illl/II/llI/I/ll/l/I/II/WI I

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FOOD COHTBOL PROCEDURES AND CONSIDERATIONS
FOR CEUB OEERATIOHS

By

Carter 1- Egllen

A Thesis

Submitted to the School of Hbtel, Restaurant and Institutional
Hanagament of'uichigan State University of Agriculture
and Applied Science in partial fulfillment
of the requirements for the degree of

msm or ARTS
1956

ACKNOWLEWTS

Ehe writer wishes to express his sincere appreciation to
Dr. 3. Earl mompson for his consideration, patience, guidance.
and encouragement during the time the thesis was in preparation.

Ihe writer also wishes to express his gratitude to Mr.
Donald Greenavay for his constructive criticisms and advice; to
Mr. Joseph A. O'Leary for his assistance and interpretation of
information: and to the management of the Country Club of Lansing,
Michigan for making their records and procedures available; it

was through their assistance that this study was made possible.

Carter 1. Vallen

 

\.

Chapter
I
II
III

IV

VI
VII

VIII

TABLE OF CONTENTS

Introduction

PurchasingiProcedure and Considerations
Receiving Procedure and Considerations

Storage Procedure and Considerations

Issuing Procedure and Considerations
Production.Procedure and Considerations

Case Study - Country Club of Lansing, Michigan
Recommendations

Footnotes

Bibliography

Page

23
3h
41
4?
56
72
80
83

Chapter I

NEOWCTIOI

It is the writer's view point that food control and food cost
control, whether applied to hotels, clubs, restaurants, or institu-
tions, constitutes one of the more important responsibilities of man-
agement. . the successful operation of the food department requires a
careful day to day analysis of cost accounting information. the con-
pilatien of daily and monthly reports and supplementary records that
result from this application provides the tools whereby munt
can analyze the Operation, detect its weak points, and correct them.

The purpose of food control is to assist management in ob-
taining the highest possible gross profit on food sales consistent
with the policy of mnagement as to quality and sise of portion.1
Although institutions may differ as to the grade of food served,
type of service and clientele, each has the same basic problems,
these being: purchasing, receiving, storage, issuing and production
controls. J‘I/The methods through which these functions are carried out
largely determines the success or failure of the Operation.

One definite disadvantage of new club operations is that they
are limited in the funds necessary to introduce a system of satis-
factory food control within their operations. his factor tends to
limit the amber of personnel to provide the basic controls of food
cost accounting and clerical help necessary to prepare a daily report.
his, to the writer's knowledge, is the position in which new club
managers find themselves. Ihe truth is that in many situations the

chef buys, receives, and stores the merchandise, prepares the food,

 

~2-

mahes and prices the menu and takes the periodic inventories. Ihis
is an example of‘poor internal control:

Sound.bases for food control deal not only in the various ac-
counting phases, but emphasis must be place on.pre~purchasing cone
sideratioms 7 choice of buyingjprocedures - quality and quantity
considerations, specifications, etc. Each integral phase of the over-
all control function, as mentioned previously, will be discussed in
detail in the following chapters.

If the primary objection of effective control is to provide
useful, informative operational data as quickly as possible to mane
agement, so that corrective measures, if needed, can be taken in
time: then each of the control functions must be applied and prac—
ticed. If each dependent function is properly handled the end re-
sult should prove a profitable operation. One of the early attempts
at controlling food cost, was quantity control. Ihe purpose was to
compare the quantity of each raw material used in preparation with
the quantity sold and as a result eliminate losses by bringing waste
to light. Ibis procedure was not successful. lot all food sold
lends itself readily to quantity control; so the end results in
many cases were unreliable due to the clerical work involved in
translating portions sold into quantities. However, quantity con-
trol is still of great value as an auxiliary instrument of present
day food contre1_systems.2

A.second attempt at food control was the analysis of food

costing into ten or twelve groups, such as meats, poultry, vegetables,

 

~3-

etc., and the assumption that the ratio of the cost of each group to
the total sales is fairly constant. It was assumed that the cause

of any unusual increase in cost would be located in one or two groups,
by comparing the ratio of the cost of each group with past records.
i'his procedure did not prove sound in practice. It was found that
even with a constant total cost, the ratios of the cost group-s varied
to such an extent, due to seasonal and other changes in the menu,

that a reliable conclusion could not be arrived at simply by comparing
the group costs with the total sales.3

After working with the early systems, the importance of anal-
yzing the sales, as well as the cost, became apparent. The desired
results could be obtained only if a practical method could be found
for group1ng sales and cost on the same basis. The principle in-
volved in finding the logical groups is the foundation on which food
control is built}

In the industrial situation, the cost accounting purpose is to
determine the cost of a particular product; the unit for such cost-
finding is the finished product: however, in food control this has
not been found possible. The sales of any particular raw material
can be determined accurately within certain limitations, the unit for
the purpose of control is the ingredient and not the finished product.
l‘ood control determines the sales applicable to a certain cost. In
its practical application, the primary purpose of food control is not
to reveal from day to day the exact cost of a particular menu item,

but to apply the selling prices of combined dishes to the various main

 

44-

ingredients. This is done to determine the return obtained for each

group of ingredients.
'20 illustrate this procedure - if you wished to find

the exact cost of planted steaks sold, it would be neces-

sary to determine each day the quantity of potatoes and

vegetables used for this item and then calculate the

cost of each item in the garniture at the actual purchase

price. But with the principle ingredients as the units

of control, it is only necessary to ascertain once and

for all the fair proportion of the selling price applic-

able to vegetables, potatoes, and short loin, and divide

the total sales of plunked steak in that proportion.

Iollowing the same procedure with all sales, the total

returns for vegetables, potatoes, etc. is arrived at.

Determining the cost of each of these ingredients is a

simple matter."5

lood cost is subject to continuous fluctuations. With fairly
constant sales, food cost may rise suddenly due to a change in the
menu, incorrect pricing of seasonal dishes, or because of overepro-
duction and waste.

It is stated by Horwatha& Horwath that "Food cost accounting'
or more commonly, "Food control,“ is the application of cost account-
ing principals to operation of the restaurant department.6 where are
several systems used, ranging from a detailed analysis of both the
cost and sales of many individual commodities and commodity groups
and their respective ratios of costs to sales, to a simple summary
of the costs only of a more abbreviated group of commodities and their
respective ratios to the total food sales. The compilation of daily
and monthly reports is of little value unless those reports are cars-
fully'analysed to determine and correct the weakzpoints of the opera—

:1 one

-dgata;the five basic control functions - purchasing, receiving,

 

*5-

storing, issuing and production must be stressed if efficiency in the
food operation of a club is to be attained. If these procedures are
improperly conducted, the desired results cannot be attained.

From the writer's experience as assistant manager, working
with various control problems in a club operation, especially the
food and beverage departments, the internal control of this most
important phase of management's responsibility to the organisation is
definitely lacking in the basic fundamentals and principles. In
many instances the manager himself feels inadequate in dealing with
these problems: hence, he places the entire situation in the hands
of an inexperienced person on his kitchen staff - one who is not
familiar with purchasing specifications, etc. In this type of situw-
tion the organisation is left wide open to fraud and the numerous
dangers of collusion in various forms.

‘i'he purpose of this study is to investigte methods of control
for food operations in clubs and procedures which may be employed in
their application. The writer proposes to investigate this subject
through the available literature and by recording his personal ex-
periences in club magement. He will then make a detailed study of
the food operation in a given club and make recomendations for its
improvement.

Ihe writer is aware of cash control problems and considerations
relative to a system of food control: however, this function is con-

sidered to be beyond the scope of this study.

 

 

-6-
Chapter II

PUBCHASIIG PROCEDURES AND”CUNSIDKRATIUIS

Prior to actual purchasing of food stuff for an organisation,

it is important to find out what the food industry has to offer.

.Llso of importance is the determination of what best fits the needs

of the particular organisation. Ihe various factors to consider are:

1.
2.

7.

Eype and character of institution.

Ihe style of operation and system.

Class of’peOple to be served.

Local tastes, eating habits, and prejudices.

Purpose or occasion for which the product is desired.
Intended use of the product.

Budgeted allowance per portion.7

lhe problems involved in making the proper selection for one

particular function or group of people will not necessarily apply

in all situations. Ehe food selected for an elaborate buffet dis-

play, where eye appeal is of maJor importance, are definitely unlike

those which could be considered when serving food in a caserole dish.

It

is important to note that very definite local tastes, eating

habits and prejudices exist; the selection of food products should be

Judged accordingly. fhere are sections of the country where a pare

ticular type or variety of orange is desired over another; a Ilorida

orange Juice would be unfavorably received by a Californian, as

would an Indiana tomato. lhese are typical examples at local tastes,

eating habits and preJudices.3

 

-7.

The purpose or occasion for which a product is desired will
determine the grade, type, style, variety, or size required. A la
carte nenus generally call fer selections quite different from fable
D'Hote or plate specials, especially in size, and quite often in
grades and varieties. Usually products for parties and banquets are
'selected because of msual appeal which makes then different fron
ordinary selections.

Careful consideration should be given to the intended use of
the product. Il'or example, lanai 25/30 Count Halves Pacific Coast
Bartlett Pears in 110° syrup might be selected for a dessert service
but it would be considered a waste, in most instances, to use the
same type of pear for a salad where no use is made of the extra
heavy syrup. It would hardly be advisable to use a dessert peach to
make a peach pie when a solid pack preheated peach pack would serve
the sale purpose to a such better advantage.9

l‘ood cost linitations are frequently of NM inportance. How
much is budgeted per portion? This consideration will greatly influ-
ence the final selection of food items. while thore is a substantial
variation in cost between a fancy grade and a standard grade, the
greatest difference in unit portion costs is accounted for by the
sise of the portion. for this reason portion sises net be carefully
estimated and the standard uniforuly observed.

Clubs vary as to their size, available cash funds and exper-
ience of personnel dealing with these functions. be person respon-

sible for the purchasing of food should acquaint hisself with nrket

 

v)!

~8-

conditions - source of supply - year around availability of produce,
etc. Knowledge of these factors my save a considerable anount of
money and result in a nterially improved product.

a buying procedure is the set pattern that the personnel in
charge of this function will follow, it is a course of action.10 lo
two operations are identical in nature: the Wing procedure for each
individual operation should be determined by the policy set forth by
the organisation. It should be built to fit the needs of the opera-
tion. Much will depend upon the tins that food inventories are
taken. --- Hill the refrigerator inventories be taken after lunch
and orders placed at this tine, or would a norning order be sore ad-
vantageousl

Before these questions can be answered there are several other
factors to be considered. he location of one club nay pernit a
daily visit to the local produce uarhstzin another club, weekly
visits with future deliveries may be the only solution. Io determine
the best Inning nethods the following points bear consideration:

1. Ownership BEE-£1 - Does ownership want the greatest

portion of purchasing done locally? Are there chain
or group comitnents? that rate of inventory turn-
over is desired!

2. E29. p_f_ w «- What are the hours of food ser-
vice? Are specialities featured! What type of ser-
vice is rendered (luxury or standard)! Does the
sise of the operation restrict advantageous purchasing?

 

 

-9—

3. Stgrga M £51 W goat! - Ihet sise deli-
veries can be accommodated with the storage facil-

ities available?
1+. Locatig p.35 availability _o_f mrkets - Ihat is the
location in relation to the nearest produce market -
is the business located in a truck-farming area,
where inediate delivery is possible? Will daily
market trips be made, or will purchasing be done by
telephone? Is there sufficient availability for
open narket bidding?
5. General ”whet conditiog - What is the direction
of market prices? Is the sise of the operation
large enough to warrant contract purchasingrn
club managers who are working closely with ownership may be re-
stricted in what they can do. In this particular situation the
buying procedure will, in all probability, be pro-arranged. Under
these conditions, group collitments have no doubt been made, and a
change to a new buying procedure would be contrary to present policy
standards.
fhe writer has seen this situation present itself. me man-
ager is responsible for the purchasing requirements, and will seek
the experience of the chef to aid with proper selection, etc. If
the operation is a large one, he will find that other duties, other
than purchasing functions, will tend to divert his attention from

this responsibility. is a result the chef is given complete freedom

 

-10-

in buying food. At this point the operation lacks internal control.
“.l’or efficient control, whether it be with the handling of cash,
purchasing, or receiving merchandise, no one individual should be
responsible for both porter-ence and checking results. ror example,
if the chef in an operation is responsible for placing orders, at
tile it is received, this merchandise should be checked—in by a
person other than the person that placed the original order. Better
still, all vouchers should be directed to the front office, or head.
bookkeeper where he can assign a person to verify the in-coaing ship-
nents of produce.

The most advantageous situation would be the case where the
manager and his chef carry out the purchasing function cooperatively.
All purchase orders are discussed with the manager and .the source of
supply is known by both parties. here is always the danger of
collusion betveen the person who completely controls the purchasing
function and the purveyor. Merchandise received my be of top
quality, but my be billed above the actual market price at the time
of purchase.

The type of food service in clubs differs. Sole clubs serve
their members three meals per day, others serve luncheon and dinner
only, still others are linited to aid-day snacks. The ties and type
of service is directly related to purchasing require-rite. If
speciality items are featured on the noun, it is possible that orders
lust be placed well in advance before actual preparation: such would

be the case of the aid-western club featuring speciality sea food

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-11..

items on their menu. After consideration of the requirements, the
nest practical purchasing procedure can be determined.

Available storage facilities will greatly influence the pur-
chasing procedure. If the operation is located near a large body
of water, is there space available for keeping merchandise dry? In
one particular club with which the writer is familiar, an unexpected
rise in the tide caused considerable damage to merchandise stored at
ground level. What type of refrigeration equipnent is available!

Is there enough space available for profitable “futures“ buying? If
sufficient storage space is available, it might be wise to purchase
produce well in advance of actual preparation, assuming that the
market price is favorable.

Where to purchase produce and naterials say be a problem in
itself. The location of the club will be a determining factor in
regards to the markets used. There are clubs that are so situated
that they can be serviced by the local truck farsers, while others
may find it necessary or advantageous to purchase their produce at
the large city produce terminals. Seasonal changes will also effect
the source of supply - during the winter months a large amount of the
produce will come directly to the city terminals, and distribution to
the various consumers will be done through the numerous Jobbers,
wholesalers, etc. n:- inportant factor is studying the market and
what it has to offer. Market conditions are always changing and
purchasing procedures should be flexible enough to nest these changes.

Irequent trips to the produce markets are desirable. fliers

.12-

are definite advantages to this procedure. They are:

l. Ehe purchaser becomes familiar with.products available
at the local market.

2. the purchaser becomes aware of available varieties of
produce, the best brands, where they are grown and
how they are packed.

3. The purchaser will recognize standards of quality,
weights and grading systems.

h. The purchaser becomes familiar with.various seasonal
varieties, when they appear on the market, possible
substitutes, the expected supply and the probable
price.

The information outlined above under normal circumstances will not
be available to the purchaser at his desk or over the telephone.

“The purchaser must visit the market whenever pos—

sible since quality and.price are most often a

matter of availability, and it is only by being at

the market frequently and making the true test ofz

comparison that the best value can be obtained.“

Mr. R. I. Vallen, past general manager of the Glen Ridge
Country Club, Glen.Ridge, New Jersey, has followed this recommended
procedure as far as market analysis is concerned and it has proved
advantageous in the management of his Operation. Mr. Wallen dis-
cusses the menu items to be featured each day with his chef, taking
into consideration leftover materials from the previous day. Iron
this discussion, his purchase order is determined for the day. .1

daily trip is made to the local produce market and meat packers to

-13.

secure his purchases for the day.

Before continuing with.the discussion of purchasing pro-
cedures and considerations, it may'be advantageous to briefly dis-
cuss the food inventory phase of the control function. Edmond
Killer, O.P.Ae for the firm of Harris, Kerr, Forster states that
from their various studies made in the field, they conclude that
excessive buying is the most frequent condition_present in clubs
today. In many situations the chef, or the person responsible for
the purchasing function, operates under the principle that his, re-
frigerator should contain so many ribs, so many loins, so many crates
of lettuce, etc. It is the case of buying to a hypothetical par
stock. Ehis system of purchasing has several disadvantages, the
principle disadvantage is that it adversely affects costs. It is
costly because:

1. It tends to overload storeroom facilities.

2. It creates larger inventories than necessary. The

larger the inventory the more attention is needed
and therefore the higher the labor cost.

3. In the event that the demand for food slackens,

especially food of high.moisture content, this
food is stored for unreasonable periods of time,
resulting in a less from shrinkage, trim, and
spoilage.

h. the larger the inventory the more difficult it is

to detect pilferage. fhe larger inventory also

_»_ 1 ..—_..3_._-_‘—.o-_-_--

-1h-

encourages waste from over-preparation.”
Inventory will differ in various operations due to the local market
conditions, the proximity to available markets and sales volume.
Inventory measured in terms of dollars and cents should turn over at
least four times a month. The turnover should represent a supply
sufficient to service sales for seven days of operation. This can
be accomplished by scheduling purchases of meats and produce to meet
the requirements of the daily menus, and purchase of other items in
units and quantities sufficient only to meet the demand for a reason;-
ahle period of times”

There are several purchasing methods that are practiced, the

more common methods are:

1. 9p_e_n_ $3.19.? pm - Ethic method of purchasing is used
by approximately 95 per cent of all commercial and pri-
vately owned operations. In this procedure quotations
are requested from one or more purveyors and orders are
placed where the terms are of best advantage to the
buyer; the elements of price, quality, yield and ser-
vice considered.

2. my: 15;; massing - This method is not likely to be
used in the purchasing of produce and materials for tie
average size club Operation. It is used primarily by
large hospitals, institutions, schools and governmental

agencies. Sealed Bid Purchasing follows this procedure:

 

3.

.15-

Wants are advertised in several forms and sealed for-
mal bids are returned by a stated date.

htures and Contract Quichasigg - This procedure consists
of contracting for future delivery of food stocks that
are now or will be available at a current or future
price. This purchasing procedure would apply only to a
club of considerable size, it is used as a calculated
attempt to insure a supply at a facorable price. It is

not recommended for the small Operation.15

The next major consideration is where to buy the produce and

materials utilized by the operation. The major sources of supply

available to food buyers are as follows:

1.

2.

Wholesale .SEEPLI £91132; - these middle men constitute the
major source of supply: they perform a service function
as a Jobber. Wholesalers stock many varieties of mer-
chandise from numerous sources and offer them for demand
sale. They buy in large quantities and utilise outlets
for byu-products and items not usually used by food ser-
vice operatione. l‘or example, many food operations will
use new more ribs and loins than they do chucks and
rounds, the purveyor buying his beef in sides or in
quarters will also sell the chucks and rounds. Service
is provided not only in this manner but also in the con-
sistency of quality and in the delivery service available.

W and gear - Usually these middle men sell
their products directly to the operator, or to the

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-16-

wholesaler or both. Meat packers also make their products
directly available, but in this situation they act as
wholesale purveyors and are in competition with then.
M Farmers and; Producer; - During the summer months,
when fresh produce is available, the local farmer lay
constitute the major source of supply for fresh fruits
and vegetables, In most instances quality produce is
made available through this source; however, location
becomes an important consideration in the use of such
suppliers.

Municipal Harkets - These markets are usually situated in
the larger cities; they offer many possibilities for food
buys, especially in fruits and vegetables. Basically
these larger markets function with the numerous vholesale
outlets; however the intelligent buyer who knows his
Operation and his product can obtain excellent values.
Ggoperativg éssociationg - Cooperatives consist of many
producers who combine for the benefits gained through
central and large scale distribution and selling. Dairies
and fruit growers are the most common examples of this
type of operation.

$193.11. M m - This source of supply should be
utilised in emergency situations only, if for no other
reason than their price structure; however if purchases

are made in quantity, price adjust-onto can at tines be

m:

-17.

established .16

Good relations with purveyors seems to be essential irregard-
less of the source of supply used. It is important that the food
buyer understands the business and the business problems of those
with whom he deals. Consider the dealer's reputation for honesty
and for the quality of his produce before the actual purchase is
made.

The establishment of prOper specifications is an important
phase in the over-all food control function. The United States
Government defines a specification as a "statement of particulars
in specific terms." Proper specifications in any Operation are
those best suited to the Operator's particular needs. Food pur-
chasing specifications must conform to standards of quality and por-
tion size requirements established by each club Operator. The stan-
dards should be based on tests Of the yields Of various cuts Of
meats, various sizes of fish and poultry, and on portion tests of
several brands of canned goods. By using these tests, the most
economical outs, sizes, or brands may be determined.17

The statement has often been made by those persons concerned
with food control, that only through specification buying is the
Operator assured Of his dollars worth. ”This statement appears to
be correct. Harris, Kerr, Forster and Company gather from their
survey experiences, that too many club operators do not have speci-
fications for food items that are purchased.

Specification buying will accomplish the following:

l.

2.

~18-

The person responsible for food cost control will learn
that the lowest price quotation from.a purveyor is not
necessarily the most economical price. For example,
considering the case of meats, the price may be two or
three cents per pound lower than that of the other
bidder but the “trim of the meat“ makes up more than the
variance between the bids. Often the weight of the
packed items, such as oranges, carrots, potatoes, sent
by the low bid vendor is below the standard weight for
the packaged unit. This situation does not necessarily
denote that the vendor is dishonest. It may mean that
he has an over-supply Of this particular item, and will
reduce his price to move the item. If specifications have
been established, and bids requested in accordance there-
with, the manager will know that there is a meeting of
minds between himself and the purveyor as to the needs of
the operation.

Establishing weight specifications on.meat items most
suitable for the Operation will result in improvement
costdwise. To illustrate this point, assume that two
pieces of 0.8. Good prime ribs prOperly trimmed were
bought. llach Of these pieces has seven ribs and.the ribs
measure 10 inches. One of these pieces weighs 28 pounds
while the other weighs 34 pounds. The question is raised -
Ihat accounts for the difference in weight! The difference

is due to the heat content of the ribs. Considering this

-19..

it would appear wise to purchase the 31+ pound rib be—
cause it contains more meat. This may not necessarily
be the weight of the rib that is most suitable for the
particular operation. The weight is in the width Of the
beef rib, namely the eye, and the portion cut out Of the
31+ pound rib may be too large, if served on a dinner
plate instead of a platter. As a result, the tail of the
rib is trimmed off for the sake of appearance, no benefit
is derived from the piece trimmed Off. The portion ob-
tained from the 28 pound rib may fit very nicely on the
dinner plate without the necessary trimming. The same
principle of establishing specifications applies to all
primal cuts of meat as well as vegetables, eggs, fish,
fruits, etc.18
A set Of specifications should be considered as a device or tool that
must be selected with care, and used. Specifications provide suit-
able buying standards for a particular operation and are a guide to
market bidding for the food buyer and purveyors. This procedure, if
followed will give a uniformity and consistency to purchasing and
receiving that aids in maintaining a prOper food cost.
me purveyors who service the Operation should be informed of
specification requirements. Such specifications should inch de-
livery conditions and instructions. A set Of specifications should be
available for use by the personnel responsible for the receiving func-

tion. Effective specification bwing requires receiving by

-2o-

specification as well.

Specifications must be followed consistently in order for
specification buying to achieve results. Clubs with a small volume of
purchases may find this procedure impractical: however, the operator
should use the specification methods as a guide in order to know the
most suitable purchase weights, qualities and proper yields.

The value of specifications depends on the accuracy with which
they have been develOped. Vhen establishing a system of purchasing
specifications, the purchaser should be guided by the determined por-
tion sise—yields of various cuts of meats and the quantity and quality
tests that have been run on various products. This procedure will
determine what is best for the Operation; it will be based on.need,
merchandising suitability, and final portion costs rather than unit
prices.

It is advantageous to have specifications written for all pro-
ducts usually purchased. The information for complete and accurate
writing should be based on the various tests, previously mentioned,
trade and government information concerning packs, grades and
varieties.

The writer believes that the most basic test applied to all club
food operations is the quality of the food served to guests. The
overball success of the operation depends to a great extent upon this
single factor. Members soon spread abroad the word that food is good
or bad - the most favorable kind of advertising on the one hand - the

most undesirable on.the other.

..21.-

Quality in food is defined as the combination of factors in
a product which provides the greatest desirability.l9 Quality
buying does not necessarily mean buying the best and most expensive
grade of any particular item. Quality btwing refers to the best
grade sold to fit the need. The right grade where eye appeal is im—
portant, such as in a stuffed pepper for salads, would require the
highest grade, but such uniformity and expensive quality are not
necessary where the pepper is to be cooked.

Quality as referred to food products is composed of varied
factors, it is an elusive thing and quite difficult to control -
quality control is a matter of comparison - the highest price paid
for the “best of the lot.' Quality will flow into a market as long
as prices in the market are profitable. Price of produce will fluct-
uate, while influenced by quality, it is not a true index of quality.
Conditions of supply and demand, shipping and storage, affect both
the price and condition of the produce by the time of sale. When
this situation presents itself, the skill and knowledge of the food
bmrer is the determining factor in the consistent purchase of quality
quality produce, meats and staples as close as possible to a given
standard. Federal grading and standards have provided great advances
in the uniformity of grades and qualities; however, this grading is
done at the source, and often utilises minimum standards for each
grade, allowing for considerable variations within each grade.

It would be desirable if the individual responsible for the

purchasing functions in the club were to secure a manual on purchasing

-22-

guides to quality produce. “any writers have published material es-
tablishing standards and specifications for fresh, canned, frozen and

numerous other forms of produce available at the markets. Materiel

of this nature describes the desired size, color, shape and weight

of various items of produce that must be present to represent a high

quality item. M131 Mpg Guides by Adline Wood is an excellent

text book covering food purchasing as to quality, etc.

-23.
Chapter III

RECEIVING PROCEDURES.AND CONSIDERATIONS

The importance of the prOper receiving procedure is too often
lost sight of despite the fact that failure to give it proper cone
sideretion can result in substantial losses in operating a food de-
partment. If the receiving procedures are weak, gains made through
establishing a standard purchasing procedure may be lost. If pro—
cedures of control are to strengthen the overall Operation, each
phase of food control from the purchasing considerations through the
final preparation of food, requires a close degree of control.

Harris, Kerr, Forster and Company, Hotel Accountants and Con-
sultants, conclude from their survey of club Operations that the
receiving function has received too little attention in Operating the
food department.20 Annually club Operations are paying thousands of
dollars for merchandise, supposedly utilized by clubs, on the
authority of individuals responsible for receiving merchandise. Iet
very little effort is made to determine if these individuals are
capable of fulfilling this responsibility. In some operations the
fault is not entirely that of the employee. If a Job assignment is
to be done well, the individual assigned the particular duty lust'be
instructed in the knowledge and techniques of his Job to aid his in
fulfilling his assigned duties. In many cases this person is hired
merely to fill in a vacancy without any consideration being given to
the importance of the function.

In the consideration of a receiving procedure, the following

-2)+-

points warrant attention:

1.

2.

Are all deliveries checked carefully, every time or
only occasionally?

Are deliveries checked against purchase specifications,
or simply against the purveyor's invoice?

Is the individual responsible for receiving qualified
to check all meat deliveries prOperlyf

Is all in-coming merchandise checked against the pur-
chase order for (a) weight! (b) prOper trim? (c) for
proper unit weight or average weight! (d) for fresh-
ness! (e) for prOper grade? (f) for prOper wrapping

and packaging? 21

Irrespective of the size of a particular operation, the factors

mentioned above should be practiced to insure a system of adequate

food control.

The necessary requirements of an adequate receiving procedure

to provide proper controls are as follows:

1.

5.

Competent receiving personnel .

Adequate facilities and equipment for receiving.

Charts showing specifications for guidance in receiving
merchandise.

PrOper receiving routine.

Periodic independent checks of receiving methods and

procedures.22

Win desired characteristics for the indi-

-25..

vidual receiving merchandise are: honesty, alertness, sound, Judg-
ment, the ability to organise his routine, and a basic knowledge of
foods. Receiving personnel should be qualified to inspect merchan-
dise to determine that it generally meets the specification standards
set-forth by Operating policies, and standards as to color, sise,
weight, etc. The person responsible for the purchasing function may
do the most careful kind of specification buving, but if the re-
ceiving personnel do not check the receipts against the purchasing
specifications, the club is open to considerable loss. To illustrate
this point, one grade of fruit may be specified for a certain item on
the menu, another grade for a different item. The differential in
price may determine a profit or loss. It is the responsibility of
receiving personnel to check deliveries for damaged cans, shortages
in weight or in number, quality factors, etc.

The next maJor consideration involves the actual facilities
and equipment necessary to control the receiving function in a club.
The ideal location for the receiving activity is between the ser-
vice entrance and the space allocated for storage. This location is
desirable because it permits control over the flow of deliveries.
The writer believes that the desirable layout lends itself to a con-
tinuous flow pattern - Receiving - Storage - Pro-preparation - Pre-
paration - Holding of Hot and Cold Food and, finally, Service. It
has often been stated that an employee cannot perform his Job ef-
fectively if he does not have tin prOper equipment with which to

carry out his duties. his applies to a system of feed control as

~26-

well as to the industrial situation. The automobile mechanic would
not attempt to adjust the timing of an engine without the necessary
equipment. The receiving personnel met have the necessary equipment
and facilities to check food into the club. Weight is of extreme
importance in the receiving of food, a suitable set of accurate
scales is necessary. If dock space is allocated, the scales should
be located close to this area, this permits the receiving clerk to
weight deliveries of meat and produce prior to their being placed in
storage. Scales should be checked frequently for accuracy. Inaccur-
ate scales result in costly errors, arguments, and loss of payroll
time. more are several types of scales in use; however, the recom-
mended type is the Open-face dial type, it can be read by more than
one person at a time, and tends to avoid disputes in readings between
the receiving clerk and purveyor.23

The receiving personnel should be instructed, possibly by the
manager himself, regarding the importance of weighing each individual
item. To illustrate this point - at times the receiving clerk my
be tempted to weigh an entire shipment of meat and compare the total
weight reading against the total on the purveyors invoice. This prac-
tice is a poor one. i'en pounds of top sirloin lacking in the delivery
order will not be off-set by an additional ten pounds of short ribs.“ '1
Each item delivered should be weighed separately. It is advisable to
tag each piece of meat coming into the club as to weight. It will
prove advantageous at the time the chef prepares it for service. It
eliminates the necessary time required for a second weighing at the

time of preparation.

It is the responsibility of management to instill in the em-
ployee's mind the importance of this procedure. Laxity in the re-
ceiving function can prove costly. Concerning the matter of weighing
merchandise, it may be advisable to have the manager inform the
various purveyors that all incoming merchandise must be weighed before
the receiving clerk has the authority to sigl an invoice. for
further emphasis, a notice should be placed at the point of receiving,
stating this particular management policy.

Poor receiving procedures are a common practice - too common
it appears to the writer. In one particular situation, the writer
has seen a purveyor deliver merchandise to a club, leave the order on
the dock without informing the kitchen personnel of the delivery,
take the invoice to the front office for a signture, and leave the
premises. This, in the writer's Opinion, is poor internal control.
The merchandise left on the dock was subject to pilferage and immediate
Spoilage.

' lfhe receiving of merchandise requires specific information con-
cerning the quality of perishable fruits and vegetables. 1 check
should be made to determine the gade, or quality of the goods re-
ceived which should agree with that indicated on the delivery invoice.
it frequent intervals it is advisable to choose at random, an item
such as a head of lettuce, cut it open and check for rust. Various
fruits should be spot-checked for taste and Juice content. then this
procedure is practiced, it may be advisable to have an experienced
individual from the kitchen staff to aid in the final Judgment - one

-28-

experienced in quality determination..

I The writer feels that a system of food control, as in any
other situation, requires inter-departmental communication. If the
receiving personnel are to perform their function, it becomes im-
portant that personnel know in advance those deliveries which are to
be made to the club. In many instances if a purveyor were to de-
liver items not ordered by the club, he would be paid for them. The
receiving clerk not knowing what he is to receive will approve the
invoice and affix his signature. This situation actually occurred
in a club with which the writer is familiar. A delivery was mde to
the club, and the invoice was signed by a kitchen employee. Then
the invoice reached the bookkeeper's hands, it was found that the in-
voice bore the name of a hotel having a name similar to that of the
club. This is Just one case where carelessness led to a weakness in
the control function.

To overcome situations like this, it is obvious that there is
a need for exchange of information between the individual doing the
purchasing and the person receiving the merchandise. The individual
considering the purchase requirements in all cases prepares a written
list of the items and quantities desires. In some situations this may
not be more than in a memorandum form. To aid the receiving person-
nel, this list should be arranged on an especially designed form which
could be used when receiving merchandise; however, a point of caution
bears mentioning. Tue receiving personnel should not have access to

invoices or copies of purchase orders showing weights and quantities

.29..

until after recording the actual weights and quantities received.
It would be too simple for the receiving clerk to copy the amounts
from the purchase orders or invoice and omit the weighing or count-
ing. A more detailed. discussion on receiving records will be found
further on in this chapter.

Standard receiving Specifications aid the receiving personnel
in performing their function - it eliminates guess work on the part
of this individual. Receiving specifications should correspond to
the established purchasing specifications. Once the purchasing spe-
cifications have been determined, it would be advantageous to have
them prepared in chart-form to be used by the receiving personnel as
a guide. Such a chart would be arranged by item description, grade,
how purchased, and the desired weight or count.

Club Operations vary as to sise, and the available personnel
necessary to carry out systems of control: however, every effort
should be made to set up some system of internal control to guard
against possible losses in the Operation of the food department.
Various adaptations can be made from the standard procedures to fit
the particular operation, irrespective of size. In small operations
there is usually not the volume of deliveries to warrant a special
employee having the title of receiving clerk; it is quite possible
that this individual will perform several duties within the organism-
tion. Club work usually calls for diversity in Job assigiments, this
is especially true of the smaller operation.

The club manager is usually responsible for all Operating de-

partments within the club. If the food department shows a loss for

-30-

any particular period, it is the manager who must account for this
loss or inefficiency. ‘i'O strengthen the control function, War
believes, it would be advisable for the manager to take frequent sur-
prise receiving tests. When a periodic check is made, shortages in
weights and counts will be much less frequent; it will tend to keep
the receiving personnel aware Of their responsibility. This proced-
ure applies especially to the smaller Operation where the steward or
other kitchen personnel are doubling as receiving clerk. Again the
separation of the purchasing and the receiving functions must be
emphasized. This refers to assigning the duty of checking weights
and counts to some employee in the food department, but a person not
connected with the purchasing function. .

Many food Operations use a system referred to as blind receiv-
ing. The receiving clerk has no access to the invoice or delivery
ticket containing the weight or count of the merchandise ordered.

The receiving clerk receives the purchase memorandum, stating that
certain items have been ordered; however, weights, quantities and
prices have been omitted. This forces the receiving clerk to weigh
and count all items being delivered. It would also be desirable to
have all purveyor's invoices and delivery tickets mailed directly to
the b00khseper's office where comparisons could be made with the re-
ceiving data.

The degree Of internal control that each Operation desires will
determine tO what extent these procedures are followed. Much will de-

pend upon the types Of individuals employed by the organisation -

some employees require a closer degree of supervision than do others.

The manager can do much to increase the efficiency of his staff.

This is accomplished by pointing out to his staff the importance of

each employees function. By doing this, an interest is created in

their work and the efficiency of the operation may be greatly in-

pr OVed .

Receiving records Of all incoming merchandise should be main!

tained.

Various receiving records are utilised; however these re-

cords should be designed to suit the accounting system of any given

Operation.

Some club Operations will use a more detailed accounting

system than others. Basically, the statements and schedules desired

by the membership will determine the type of accounting system‘ussd.

The principal methods Of record keeping as applied to the re-

ceiving function are:

1.

Beceivigg ghgg§<- The recording sheet is primarily designed
for the larger type food operation. It has the advantage
Of combining each day's purchases; it is also advantageous
in that it enables a comparison of day to day purchases-
Receiving sheets should be made out in duplicate. One
copy is retained by the kitchen staff-steward or chef -
and one copy should be forwarded to the bookkeeper's
Office, to he used in the verification of purchase in—
voices.‘;TEe writer feels that it is important that all
records - purchase, receiving, requisitions, issuing,

etc. should be made out in duplicate. It is a point of

extra precaution, in that a carbon copy can be used when

v.32;

checking and verifying various records. There have been
cases where the original copy has been changed by some
unscrUpulous person in the organisation. It would.be
desirable to spot-check various records for a compari-
son-in regards to weights, quantities and price nota-
tions.
2. Individual receiving tickets - receiving tickets are
used as a direct support for each.purchase invoice. The
receiving sheet and the receiving ticket contain essen-
tially the same information. Both.records are not needed.
The receiving ticket is used advantageously in cases where
the purveyor's invoice is sent directly to the books
keeper's Office. The following information is usually
found on the receiving tidket: quantity column, descrip-
tion column, and the price column. Space is also pro-
vided for the purveyor's name, and date Of shipment.25
If proper controls are to be emphasised, it is apparent that
some system Of recording the receiving of merchandise must be main!
tained. The size of the particular organisation and the available
personnel will determine to a great extent the number and types of
records utilized.
Before concluding this chapter a few words should be mentioned
concerning the returning Of'unsatisfactory merchandise. It is in
this phase of the food Operation that the kitchen employees responp

sible for the receiving function.tend to become lax. It requires

-33-

less effort on their part, to accept merchandise that does not quite
meet the purchasing specifications established by management than to
check merchandise in according to set receiving procedures.

Returning questionable merchandise warrants these considers?

tions:

1. The reason why merchandise is being returned should‘be
noted on the delivery invoice, receiving sheet and re-
ceiving ticket.

2. A form requesting credit from the purveyor should be
made out in duplicate and forwarded to the bookkeeper‘s
office for transmittal to the purveyor.

3. The chef or his assistant should be notified of the
merchandise returned so that any necessary changes can
be made in the menu for that particular day.

This particular consideration warrants the participation of

the manager. It is management's responsibility to see that the re-
ceivingjpersonnel understand completely what the acceptance of ques-

tionable merchandise can mean to the food department.

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-314.
Chapter IV

STORACE PROCEDURES AND CONSIDERATIONS

Storage control has been the subject of considerable contro-
versy, lore than the other functions of the food department. Ihe
controversy centers around the question, is the storeroom a necessity?
To answer this question, it is important that the definition and ob-
Jectives of a storeroom.be understood.

If the storeroom is labeled as being an area where surplus
merchandise is kept, the storeroom, under this term, is not necessary.
Opposed to this, if the storeroom is an area where merchandise stored
is controlled, and the prOper procedures are exercised in regards to
the care of perishable products etc., it can, under these terms, be
considered a necessary requirement to the food control function.

What is meant by controlled food storage? It is an operation
whereby the accountability of the store-keeping personnel for the
merchandise entrusted to them can'be determined.26 This procedure is
checked periodically, through a physical count of the merchandise. As
a result a determination is made to ascertain what the status of ac-
countability is with reference to the merchandise consigned to the
storeroom.personnel.

the question is asked -rdoes the storeroou function.warrant
such a close control? ‘A controlled storeroom is another important
phase in the system of food control. !b illustrate the importance of
the storage function - if the club has food sales that average $20,000

per month, the cost of food consumed will be approximately $100,000

 

D.

--35-

per year.27 If this large sum.of money is spent for merchandise, it

‘becoles important to know what happens to it. Tb neglect this is a

poor business policy.

The‘use of a properly controlled storage procedures should ac-

complish the following:

1. Management will have a greater assurance that the merchan-

3.

dise paid for has been delivered. If merchandise is paid
for, but not received, shortages are noted in the so-
countability of the storeroonxpersonnel, or by those as-
signed this particular Job.'

If spoilage memos or requisitions are prepared, they are
a guide as to the care given the merchandise purchased.
It may also indicate that spoilage is due to overbuying.
If spoilage requisitions are not prepared, it will be
detected in the accountability of merchandise.

By the use of storeroom requisitions, a daily food cost

can be determined.28

In the smaller type operation, simplicity is essential, especi—

ally with a high labor cost, as is prevalent today. The main objection

to controlled storage is the time required to price merchandise be-

fore placing it in storage. To simplify this procedure, it is advan-

tageous to mark the unit pricelon.the items when they are received.

There are still many food operations that are'using the price card

system - this procedure is time consuming due to the fact that a

change in the purchase price necessitates a change on the price card.

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-35..

It is also time consuming in that it requires time to locate each
individual card used in the system.

Storage control, as well as the previous controlled functions
discussed, warrants the active participation of tap managemenm. Han»
agement must set the policies and see that adequate control precede
ures are maintained at all phases of the food control system.

The first procedure to be followed when setting'up a system
of storeroom control, is to take a complete inventory of all stocks
of merchandise, noting quantity, value and their present location in
storage. This system‘will point out such things as “dead Stock?
spoiled items, and in general the adequacy of present storage facil-
ities.

The ideal stock control necessitates one central storeroon
operation, where all types of merchandise utilised by the operation
is stored: however, this will not be the case in most Operations.
‘Most club buildings were originally designed with little attention
given to adequate storage space. Tb overcome this situation, manage-
ment should make a thorough.study of the operation to determine suit-
able space or spaces for the establish-ant of storerooms, which will
afford the desirable controls found in a centralised controlled
storeroon.

If this procedure has been adapted, the next step is setting
'up par-stocks which will be determined by such factors as consump-
tion, experience, availability of items, purchasing procedures and

general market conditions. The space required for storage facilities

v3 7-

is to a great extent determined by:

l. the type of Operation

2. Dollar volume

3. Location to markets

4. Rate of inventory turnover29

.dssuming that previously’mentioned controls have been adopted:
standard purchasing procedures and standard receiving procedures -
combining these control factors and putting them into practice should
lead to an efficient system of control.

It is not the purpose of this document to present a detailed
analysis of storeroom.layout, types of refrigeration, time and temp
perature relationship as to perishable products, etc.: however, there
are a few basic principles that warrant consideration. Spoilage is an
important consideration when dealing with costly merchandise. To
reduce spoilage to a minimum, it is important that storeroom facili-
ties be well ventilated and not over-heated. High temperatures re—
sult frequently in the destruction of canned geods.

The storeroom should be so designed that sanitation require—
ments do not present a problem. It is advantageous to have a.type of
flooring that will withstand heavy usage; it also is advantageous to
locate a drain in the center of the room for purposes of draining
after the floor has been thoroughly washed.

Shelving is an important consideration. Shelving is best con-
structed of steel n with adjustable shelves. Variations as to shelf

- heights can be accomplished by the use of this type of shelving.

-33.

It is also advantageous to locate those items most frequently
‘used nearest the exit door leading to the kitchen. It will simplify
the taking of inventories if the location of various items are in a
relationship to the arrangement of items listed in the inventory books.
This also saves time in locating merchandise.

In the smaller type Operation it is a common procedure to
store such items as china, glass and silverware in the same store-
room with items used by the kitchen. If this procedure is practiced,
these items should be under a separate lock and key and none should
be issued except upon.properly authorized requisitions.

Control, as applied to spoilage, warrants the close attention
on the part of those persons dealing‘with the storage function.
Spoilage often occurs due to imprOper facilities. It is a costly con-
sideration, because the food department has paid for merchandise that
will not produce revenue.

Basically, spoilage is caused by two factors - internal and
external. Internal spoilage is generally caused by excessively long
storage periods, improper ventilation, or inappropriate temperatures.
External spoilage is caused by vermin, rodents, leaky'pipes, dirt,
dust, broken containers, and at times, outdoor weather conditions.30

It is the responsibility of management to review periodically
all storage conditions that aight'be the cause of spoilage, both the
internal and external causes. Inventory positions on all stocks of
merchandise should be checked by management to guard aginst raving

slewumeving items turn into “dead stock.‘

-39-

Storage controls are designed to guard against loss through

pilferage .

There are three basic principles that should be practiced

if pilferage control is to be maintained, they are:

1.

2.

3.

Keep the storeroom entrance locked at all times.
Safeguard the storeroom key when not in use.
Prohibit entrance into the storeroom by unauthorised

Per80n8e31

If pilferage is to be eliminated it is important that these

basic principles be applied. It is the responsibility of management

to see that employees are following the prOper procedures.

Samuel Stahl, president of “aster Lock Company, Milwaukee,

Wisconsin, states that management can protect its equipment and

stored prOperty by observing the following files:

1.

1+.

Don't make it easy for burglars by relying on so-
called “skeleton key' door locks which can be
opened with the simplest burglary tool.

Select a protection system that offers the strong-
est burglary resistance. Laminated padlocks with
pin tumbler mechanisms will withstand hammer blows
and provide maximum protection.

Use a strong, pinless hinge hasp which conceals the
screws, eliminating the danger of anyone. getting
around the padlock by sawing through common 'eye'
hasps.

Never let padlocks hang open. Attach padlock to a

4+0—

chain when not in use during the day. it pre-
vents loiterers from switching padlocks.
5. Keep extra padlocks on hand so that they may
be interchanged periodically.
Mr. Stahl concludes, from his survey, that the most frequently taken
items are cleaning equipment, tools, food and beverage supplies,
linen supplies, and stored furniture.32
The third fundamental requirement - the storage function, must
be present. Earlier in this chapter the question was raised as to
whether this particular function was necessary for the Operation of
a food department. There have been several criteria applied in the
answer to this question. Because an operation may be small, does
not, in the writer's Opinion, excuse an operation for not having
adequate storage facilities and the necessary control procedures.
Unless procedures are conducted preperly, an efficient food depart-

ment is not likely to be achieved.

~41-
Chap ter 7

ISSUING-PROCEDUBES AND CONSIDERATIONS

The issuing function is of major importance in the develop-
ment of an efficient system of food control. Those responsible for
issuing should not be responsible for purchasing, receiving, etc.
This applies to the issuing function, as well as the previously men»
tioned control procedures. The writer feels that this particular
aspect of internal control cannot be overemphasized. Size is, again,
a major factor to the smaller type operation. usually, the larger
the staff, the easier it becomes to maintain an efficient system of
control.

Since the number of available personnel is limited in the
smaller type Operation, the emphasis on control might be the respone
sibility of some person connected with the front office or possibly
a person working with the bookkeeper. The writer is of the Opinion
that this arrangement will solve, to a great extent, the problem of
issuing merchandise to the kitchen staff. Ebwever, this suggested
arrangement has someidefinite limitations. Establishing the hours
of service that the storeroon is to remain Open.for issuing merchan-
dise is one consideration. It is not necessary that this facility
remain open during the entire day and evening. The number of hours
that the storeroom should remain Open will be determined by the
size and type of food service maintained. It is quite possible that
the chef's production schedule would call for the storeroon to remain

Open for a set length of time each morning, and again in the early

442-

evening hours. In the case of an emergency need, the storeroon
could, in most cases, be opened by contacting the authorized person.
When considering the issuing function, the following questions
warrant consideration:
1. Are adequate records maintained to show what goes
in and what comes out of the storeroom daily?
2. Are adequate records maintained to show the quantity
Of food used by the kitchen each day?
3. Are these records put to use - are daily and weekly
comparisons made?
4. Is there an adequate system of inventory maintained!
5. Are daily requisitions checked against production
schedulesl33
At first thought, the logical disadvantage one concludes
would be that to obtain this information would be an excessively time
consuming Job - this is not necessarily the case. To illustrate -
if the manager wishes to maintain a daily food cost, but has only
one walk-in refrigerator, a problem exists in that exact records as
to the quantity of meats, etc. taken out of the refrigerator cannot
be maintained. In this case a procedure could be adopted that
would still give a fairly valid daily cost figure. This could be' ac-
complished by charging the meat, etc. directly from the invoica to the
days for which it had been ordered. However, if this merchandise was
not entirely consumed that day, a high food cost would be indicated

the first day, but a low one the next day, which in the and tends to

4+3—

‘balanoe out.31t The writer concludes that this procedure has its ad-
vantages in the smaller club operation. It is a practical procedure
to be used in a situation where the chef and his assistants are per—
mitted to withdraw merchandise from the refrigerator without the
signing of a requisition, or where one individual is not assigned the
responsibility of issuing merchandise.

If food control is to be maintained on a daily basis, it is
essential that all merchandise withdrawnfrom the storeroom be
properly requisitioned, so that the cost of all issues can be deter-
mined.35 If possible, all items issued out of storage areas should
be issued by requisitions only. Merchandise charged directly to
Operations need not be requisitioned, since a record of these costs
can be taken from the receiving sheets. To arrive at the total
amount of merchandise issued, for any particular day, all direct
issues, plus total requisitions should be added, the total will ac-
count for all goods put into production.

The following information should be noted on the requisitions:

1. mypes of merchandise desired

2. Quantity'desirsd

3. Grade desired

4. Size, weight, or measure

5. Authorized signature

6. Date
The importance of proper requisitioning procedures cannot be over-

stressed. Bequisitions are the major key to reconciling inventories

_. a _‘ m”

and consumption.36

If a daily food cost is to be determined, it is essential
that all requisitions be priced. Pricing requisitions could be as-
signed to personnel in the bookkeeping office. As mentioned pre—
viously, the unit price should be calculated at the time the mer-
chandise is received for storage. The individual unit price should
be marked on each item of merchandise before being placed in stor-
age. If this procedure is followed, it eliminates the task of cal-
culating the unit prices by the bookkeepers at some later date. He-
quisitions simplify the procedure in determining the total cost of
materials used for any one day. The total cost of all food materi-
als utilized in one day, divided by the total food sales of that
day, represents the day's food cost percentages.37 Calculating
this percentage daily will point out to management when something
is definitely out of preportion in the food Operation. At this
point steps can be taken to correct and prevent loss before it is too
late. The cost percentage is also calculated for the accounting
period (usually the month) to date. This cumulative percentage is
possibly of greater value to the food operator than the daily perh
centage, because there is Often an overlap from one day to another
due to foods being prepared in advance of use.38

If possible, a running inventory should be kept. The accuracy
of this procedure depends greatly upon the completeness and attention
given to requisitioning materials for production. An accurate syste-

Of perpetual inventory requires a requisition for all materials

4+5-

issued. A running inventory is calculated daily by adding the be-
ginning inventory (materials in stock from previous day) the total
value of the material received that day, as determined from the re-
ceiving tickets and invoices, and subtracting the total Of the day's
issues - determined from the various requisition slips for that day.
A physical inventory should be taken periodically, preferably at the
end of the month, and the total value, at cost, compared with; the
calculated running or perpetual inventory.”

In one small operation that the writer has observed, the fol-
lowing system was devised to control the issuing of merchandise. The
persons authorised to withdraw merchandise from the storeroom was
limited to the chef and his assistant. No one person was completely
responsible for the issuing function. To facilitate a system where-
by a record could be kept of all materials withdrawn, a three-ring
binder was kept in the storeroom, listing, by name, the materials
carried in inventory. The binder was arranged as follows: large
sheets of columnar paper were used, to the left of the sheet was a
listing of materials carried in inventon - reading left to right
were columns forthe beginning inventory, the weight or number of
units. withdrawn, price per unit or pound withdrawn, a date column.
and a column for the remaining umber Of units carried in inventory.
Additional purchases of stock were noted in the fifth column. nun
simple procedure enabled management to determine, with reasonable ac-
curacy, the inventory carried in various items at any particular day,
and the cost of materials utilized each day. However, this system re-

quired the close cooperation ef the chef - he was required to tales

-#6-

the time to record each item he withdrew, or a true cost percentage
could not be determined. The writer is of the opinion that this pro-
cedure can be easily'adopted to the small club Operation where it is
impractical to make one person responsible for the issuing function.

Issuing the Older items of merchandise carried in stock be-
fore issuing the new is a practice, which should be followed, but one
that is often overlooked. When deliveries are received and checked
in properly, and are to be placed in storage: the Older items should
be removed from the shelves, allowing the new merchandise to be
placed to the rear of the shelves. The older merchandise should then
be placed to the front of the newer merchandise. This practice is
referred to in food issuing as "first in.- first out." Issuing the
newer stock first, and burying the older, can result in spoiled food,
resulting in money loss, either through direct waste or through the
loss of a guest due to dissatisfaction.

If management desires to know the food cost percentage, it is
essential that proper issuing procedures be established and followed.
To maintain prOper control over the issuing function, it is essential
that all merchandise withdrawn from.the storeroom be issued.by a
system of requisitioning. The size of the operation'will determine
the hours of storerool service, issuing personnel, and the particular

method of accounting for merchandise withdrawn.

4+7-
Ghapter VI

PRODUCTION PROCEDURES AND CONSIDERATIONS

In any system of controls, kitchen Operation has been the
most difficult.“ This is principally due to the fact that the daily
fabrication on production requirements consist of many different
items each day, produced in relatively small quantities. Ihe items
that are prepared vary from.day to day and are produced for daily
consumption and not for stock or inventories. Due to these daily
changes it is essential that proper cost data and controls be
achieved. Food production controls may be defined a s specific pro-
cedures governing the preparation of food to reduce waste and elimi-
nate portion inequalities.“1

When establishing a system for controlled.production, the fol-
. lowing are recommended procedures:

1. Planned preparation

2. Standard recipes

3. Standard portion sizes

Planned preparations, in its simple terms, refers to the ques-
tion of how much of each menu item should be prepared. The problem
of determination of demand and gearing production thereto is a basic
problem that faces all food service operators. The demand experience
in new food operations is determined from the memory of employees,
some who pay very little attention to past experience. As a result,
the quantity of food prepared is greatly in excess of the demand re-

sulting in high cost operations.

-h8—

To eliminate, to a great degree, the uncertainties as to the
amounts of food to prepare; a thorough study of sales histories is
advantageous. Harris, Korr, Forster and Company states that their
experience indicates that a history sales record of the items of-
fered supplies the best practical solution to controlled production.
To obtain the desired information, a set of cards can be used: how-
ever, cards are not necessary for each item appearing on the menu.
In many operations, cards are used primarily for the main entries on
the du Jour menus, in others cards are used for the du Jour main
entries plus the more pepular a la carte items. The extent to which
items are covered depends upon the demand experience and the produc-
tion procedures of the OperationA'Z

the sales history card serves as a basis for determining the
quantities of food items to be prepared. Once the quantities to be
prepared and the yield from the merchandise, as purchased, have been
determined, the storeroom issues can be determined and controlled.
It also facilitates, if the cost of the items on the menu is known,
the potential cost of that menu. The potential cost can then be
used as a standard for‘that day with which to compare, the actual re-
sults. If the actual cost is idem." of the standard, a check
should be made of the refrigerators to determine if the high cost is
due to over production; over-prepared food is an excellent indicator.
A check should also be made of the individual requisition slips, or
requisition sheet - as mentioned previously, to determine if the

amounts issued from the storeroom correspond to the amounts estimated

as necessary.

JThe menu presentation, itself, may serve as a sales index.

The number of portions served is recorded directly on the menu. when
taking a food popularity index, it is important that the test be
carried out for a reasonably long period of time, to ascertain the
true popularity of each menu item.

With these predictions, gained through the use of the sales
forecast, management can closely control the food purchasing, prepara-
tion, and personnelcosts. waste from over-purchasing and over pro-
duction can be avoided as can difficulties from under-purchasing
and under-preparation.“3

The use of standard recipes, or formula cooking, refers to
setting up fixed methods of preparation and fixed product quality.“
Formula cooking substitutes science for the individual Judgment of
the chef and permits management to select and train the kitchen per-
sonnel instead of allowing them to develop in a haphazard way.

Formula cooking is not a new system of food preparation; it is
one of the oldest Operational methods in the food industry. Many
famous European and American food operations, of past years, were
Operated by men who were artists in creating dishes that appealed to
discriminating tastes. After the dishes and their preparation methods
were develOped. these culinary masters would not deviate from the
standard recipe, method of preparation or manner of service. Kain-
taining a consistently high standard is essential to continual suc-

 

e
K
i. .1. ~
- i
. ‘
t

J

 

.50.

The duplication of a menu.item requires a quality minded
manager who desires to maintain.a constant standard of food prepara»
tion. This, to a great degree, is acoumplished by adhering to the
directions incorporated in the recipe. It would be an exception if
the chef, even after several years of experience, could recall, from
memory, the exact quantities of every recipe. Standardized recipes
that have been tested and approved are of primary importance for
quality in quantity cooking.

The most difficult task of the kitchen supervisor - the chef -
in most cases in a club operation, is in teaching his employees to
follow the standard recipe every time.“5 To train the kitchen.perb
sonnel to produce superior food, the chef should apply the following:

1. Furnish.the cooks with.recipes for everything thqy

prepare on the entire menu.

2. Insist firmdy that recipes be followed exactly, in

this way the kitchen.personnel are made to realise
each item in a recipe is there for a purpose; each
method is a considered one; each preportion has been
carefully worked out.

3. Practice complete loyalty to the recipes in his own

work.

Standard recipes are of importance in maintaining standards of
quality. Good recipes are those which are written to reflect the
methods and ingredients actually used in the kitchen for which.the

recipes are intended.”6 It is a management responsibility that the

II

 

-51.

chef and the manager soaperate in preparing recipes covering their
own food preparation.

Menu planning could be treated as a complete subject in it-
self; however, a few words about menus should be considered. Menus
can present a difficult problem to the food operator, especially to
the club manager, where there is the possibility of offering menus
that tend to become repetitious. This ispbasiwcally a result of the
closed membership; It is quite possible that the club member will
choose to dine several evenings a week at the club. The commercial
restaurant, in comparison, may cater to a changing clientele and will
not, in most cases, encounter the repetition in clientele that the
private club tends to have. To control this problem, it is essential
that a complete change in the menu layout be made from time to time.
The writer is quite confident that the success of the food Operation
depends, to a great degree, upon the attractiveness of the menu pre-
sentation - which includes a variety of items offered, the highest
in quality of food to be served, and the most efficient service that
can be offered by the individual operation.

The age level of the membership will affect the type of menu
listings that should be presented. The younger set enjoy gay and
unusual wording; the older set employ a simpler wording of the menu
items presented.

The desire of the food service operator is to place before his
guests savory and wholesome food with portions properly sised and

correctly priced for profit; the food portion is an important key to

..52-

the food control problem“?

Portion control, in its end result, rests with the prOper sise
portion to the guest; however, portion control also deals with regu-
lating the quality, kinds, sizes and weights of the materials that go
into the finished product. The great majority of food losses occur in
food processing. I To overcome this situation, many food operations
are utilizing readyh-to-serve items. Among these are pro-cut meats,
poultry, seafoods, frozen vegetables, fruits, Juices, ready mixed foods
and pro-portioned soups, juices, jams and Jellies; these items lend
themselves to very exact cost control.

As in all previously mentioned control procedures, success in
portion control rests with the efficiency of the purchasing, receiv-
ing, storage and issuing functions. Specifications established for
these various functions have been discussed, so will not be repeated
on the subject of portion control. The entire food control system is
dependent upon its various segements for its overall success.

Portion control commences with setting the production goal for
the day. This goal is determined by management. A common tendency
of the chef is to over prepare food to protect against unforeseen in-
creases in consumption. Over-production results in leftovers and a
higher food cost for the particular day. Through portion planning,
over-production can be reduced. Overcooking and waste in the manu-
facturing process must also be reduced if portion planning is to be
effective.

Portion planning and control necessitates controlling the

~53-

amount of food that is served in each order. Each.serving of a.food

- item met be equal in size and weight. This is one of managements
reaponsibilities «- to determine the weight and size of the food item,
and to see that tie se specifications are followed by the kitchen
personnel. Any deviation from the established portion size, will, in
the end, result in a higher food cost.

Paul L. H. Heine, manager of the Hotel Brunswick, Lancaster,
Pennsylvania, states that being without portion control in the
restaurant business is like trying to drive an automobile without a
steering wheel. Portion control assures definite costs from which
he can establish an attractively priced menu, and assures his cus—
tomers of uniformityfl'a

Effective portion control requires the use of a portion con-
trol scale, used in conjunction with meat saws, chappers, slicers,
coffee mills and other pieces of equipmentfl9 Portion control
scales assure that the portions given to a guest are not too large or
too small, which if impr0perly controlled, can draw adverse comment
from a guest.

The use of a proper prOportioning scale facilitates determin-
ing exactly the right amount of each ingredient that goes into the
food items prepared. Such a system eliminates uncertaintities, and a
better product is produced.

Management is responsible for the effective system of portion
control in the kitchen. To aid the chef and other kitchen personnel,

it is advisable to prepare a series of charts for all operations and

.9...

post them where the kitchen.personnel will have them as a reference.
A.chart of this nature should cover the cooking and food preparation
process maintained in the kitchen. The information noted on these
charts should explain, for example, the number of slices that should
be obtained from a cut of a meat of a definite size and type. Know—
ing this would aid in setting the dial on the slicing machine. A
portion control scale should be available to test the slices to
determine that they actually do weigh out to the anticipated weight
that is noted on the portion control chart.

There are several methods used in.establishing portion conp
trol for various types of food items. Most widely used are: stand-
ardized sc00ps, ladies and serving spoons.

Other devices utilized are slicing machines, as mentioned
above, patty machines that exactly portion ground meats and fish
items, grids and cutters that guide the cutting of pies, cakes and
breads in uniform sections. There are also sectioners that aid in
the quick portioning of fruit.

Food is portioned in one of three ways:

1. By the unit (for example, two slices of bread, two

eggs, etc.)

2. By weight (for example, a 3 as. serving of green

beans)

3. By volume (for example, 2 tbs. of tartar sauce or

% pint of milkl50
Foods that are served by the unit are more easily portioned.

Portion control by weight tends to lend itself to approximations or

. — o-—--—q,—,......?_.._..-.__.h

- -Mi

 

-55..

guessing at the weight unless the system is carefully set up. The
more accurate method of portioning is by volume measurements. Por-
tion cups and paper containers offer one of the most accurate
methods of controlling portion by volume. The size of the cup or
container selected determines the quantity of food to be served.
The advantages realized through a system of portion control
are numerous, to mention the more important, theyare:
l. Inventories can be reduced to the food needed for
only a few days. This reduces capital requirements
and aids in controlling loss through.deterioration.
2. The unit of issuance is only enough food to prepare
the number of portions planned - reduces over-pro—
duction and waste.
3. Food preparation personnel know exactly how many
slices can be obtained per pound of meat, how many
slices per tomato, how many slices from a pound of
cheese, etc.
4. Control by tOp management is provided by the system.
Portion control does not mean stinting the guest; it is a
method of eliminating waste and leftovers and of controlling cost.
Only if it is known exactly how much food is going on each
plate, can it be determined the amount to purchase, how much food to
prepare, how much the readybto-serwe food costs, what prices to list
on the menu and how to avoid spoilage, leftovers, early'runouts and

the uneven portion sizes that annoy the dining room guest.

-56-
Chapter VII
CASE STUDY

comma CLUB OF LANSING, MICHIGAN

The five functions: Purchasing, Receiving, Storage, Issuing
and Production controls, essential to an efficient system of food
control for a club operation have been outlined and discussed in de~
tail. Emphasis has been placed on the recommended procedures and
controls; however, due to limitations of the physical plant, the
number of available and trained personnel, and the financial strength
of the individual operation; the extent to which these essential
procedures are maintained and practiced is something limited.

It was the concern Of the writer to conduct a study of a
typical club Operation to determine to what extent these five func-
tions are utilized. Through the cooperation of the management;the
Country Club Of Lansing, Michigan, was selected as a typical club
Operation having the numerous control problems characterized by this
type of institution.

The Country Club Of Lansing, Michigan had a membership total-
ing 585 persons in 1955. This figure included all of the various
type Of memberships. In the year 1955 the club grossed $150,000 in
its food department, which according to the manager, was an exceptions
ally prosperous year for this department. The total number Of person-
nel employed ranged from 30 employees throughout the winter months,
and as many as 50 employees during the summer months. The writer be-

lieves that this particular club is a typical Operation in reference

-57.

to physical size, number of personnel employed and average volume of
business within the food department to warrant a study Of the food
control procedures utilized.

To simplify this study, the writer divided the study into
five functions - Purchasing, Receiving, Storage, Issuing and Produc-
tion controls, as discussed in the body of the text. Each individual
function, as being maintained and controlled at the Country Club of
Lansing was studied. The existing food control procedure was re-
corded and proposed changes in the planning stage were noted.

Reference to top management of this particular club should.be
discussed'briefly. Both the manager and his assistant are college
trained men in the field of hotel and restaurant management. Both
men are aware of the necessary food control procedures that.lust be
maintained for an efficient system within their food department.
Much.has been done to standardize their food Operation; however. there
is a great deal of room for improvement. Management realizes this,
and is constantly working to improve control procedures. Reference
will be made to these planned improvements throughout the study;

Purchasigg_Procedures - Purchasing of food materials at the
Country Club of Lansing is the responsibility of the assistant manager.
Prior to this arrangement, the chef was responsible for this most
important function. However, it was realized by management that
under this system the club lacked the necessary controls over their
purchases. Uhder their present system, the assistant manager and the

chef determine the daily requirements.

-53.

Very little “on the market buying“ is practiced by this club.
Due to the numerous administrative details for which the assistant
manager is responsible, time does not permit a daily visit to the
local produce terminal, where actual market conditions may be anal-
yzed. It was stated by the person interviewed, that the advantages
to this system are realized, and an attempt is being made to correct
this situation.

The purchasing procedure at the Country Club of Lansing in-
cludes the request for quotation: forms have been designed for this
purpose. One form is for quotations for beef, pork (fresh and
smoked), veal, lamb and sausage products. A.second form is for quo-
tations for fresh vegetables and fresh fruits. The information
noted on the quotation sheets for meats are: Column headings reading
left to right ~‘unit (weight range 7-9? etc.), beef items (rib, loins,
etc.) and going price. The remaining vertical columns list, by name,
the several local sources of sapmdy'that stock the'various meat items
desired. Space is allocated for the date, and the total amount of
meats purchased. The quotation sheets utilized for purchasing fresh
fruits and vegetables is very similar to that used in quoting meat
prices. The information noted on this sheet reads as follows: verti-
cal columns reading left to right - unit (case, bucket, etc.), pack
(pounds, count, etc.) and the listing of vegetable and fruit items.
The remaining vertical columns list, by name, the several sources of
supply that stock the fruit or vegetable items desired. The remain-
ing space on this quotation.shest is identical to the meat quotation

sheet. The quotation sheet serves as one method in determining cost,

~59-

in line with present market conditions. When merchandise is needed
by the chef, a telephone call is placed tO each purveyor that is
listed on the quotation sheet. The purveyor quotes the price at which
he is selling his merchandise, if management is interested in this
price, a notation is made on the quotation sheet. This procedure is
followed with each purveyor that is listed on the club's quotation
sheet. The interviewee stated that under their system of purchasing,
they purchase by price, which must be consistent with quality. It
was stated by the interviewee that, over the past years, the various
purveyors supplying the Country Club, are definitely aware of the
desired quality that must be present if the merchandise is to be ac-
ceptable to the Operation. ‘This same procedure is maintained when
purchasing meat items.

The writer found no system of specifications being maintained
and utilized at the club. Judgment, as to quality standards, rests
with the person responsible for the purchasing function. It was
stated that ”specification buying is a matter Of formality' and is
not practiced. Th a lesser degree, the quotation sheets serve as a
guide to purchasing quality merchandise.

The experience Of the person responsible for the purchasing
function is the determining factor, as to the quantities that shall
be purchased. .A scientific relationship as to supply and demand is
not, in a true sense, maintained. The writer believes that a consider-
able amount of unnecessary purchasing, is the result or following

this procedure. Inventories tend to be too large for the actual

-60-

requirements Of the operation. An excess amount of cash is also
tied.up in inventories, that are not producing revenue.

Long range plans are directed toward establishing set pur-
chasing specifications. The numerous administrative problems that
are the responsibility Of the assistant manager, do not, at this time,
jpermit specifications to be utilized. HOwever, since the purchasing
responsibility now rests with the assistant manager, a definite
trend toward controlling this function is visible.

Receiving Procedures - Receiving functions are the responsi-
bility Of both the chef, and the assistant manager. The writer be-
lieves that the receiving procedures maintained at the club are weak
in terms Of internal control. This statement is made because Of the
following points:

1. Incoming deliveries are not received under favorable con-
ditions. Dock Space is not available for receiving merchandise. .At
times, merchandise is placed in storage without being prOperly
checked as to (a) proper weight, (b) proper trim, (c) for proper
wrapping and packaging.

2. Receiving specifications have not been established. The
purchase order is made out in single copy, on no specific form, and
is not readily available to the chef if he is required to check mer-
chandise into the club. Hence he has no way of knowing the quantity,
specified quality, and other conditions that apply to the incoming
shipment. There is no form, specifically designed to record purchase

orders.

-51;

3. A.further weakness is noted in the system of checking-in
merchandise. Merchandise received, is checked against the delivery
invoice, which lists the items in the delivery-amounts, weights, and
prices. This is a poor policy; it is too easy not to weigh the
items and check against the billed weight for the proper weight and
simply approve the delivery. A.receiving sheet should be maintained
for this purpose: however, it is not utilized in this particular
operation. Details concerning the recommended receiving sheet, were
noted in chapter 3 page 31.

Under a situation such as the writer has described, there is
no method whereby a discrepancy in the delivery invoice can be dis-
puted. Without the proper records on which to note this information,
it becomes difficult to prove to the purveyor that an error has been
made in a delivery.

In this particular Operation; the use of a standard purchas-
ing form, on which all purchases have been recorded, would serve a
definite purpose as a guide for receiving personnel. Effective
communication must be present - receiving personnel must know the
types of merchandise, and from whom he is to receive merchandise for
any particular delivery.

Meat items are checked for their proper weights; however, no
record is kept of the weight on delivery. Meat tags are not util-
ized; hence each piece of meat must be weighed twice before final
preparation.

Storagg Procedures - Available storage space is limited. This

is primarily due to the location of the storage areas. .A walkbin

-62a-

refrigerator, and facilities for dry storage are located in the base-
ment of the building. The physical structure of the building pro-
hibits storage in any other location within the building. Realizing
this, management has recently completed an addition to the dry stor-
age facility, increasing the space available for the storage of dry
goods.

The responsibility of the storage control function lies with
the assistant manager. He is responsible for placing the merchanr
dise in storage, pricing individual units, stock arrangements, record
keeping, and the general cleanliness of the storage facilities.

Management control over the storeroom is difficult, due to
the decentralized storage facilities. As mentioned, dry goods,
fresh fruits, vegetables, and meat items are stored at the basement
level. Dry goods are stored in one section; the produce and meat
refrigerators are located at a separate basement level. Frozen
fruits, vegetables, meats, etc. are placed in a deep freeze adjacent
to the kitchen, which is located on the first floor. When merchan-
dise is received, it must first be separated as to frozen products,
produce, dry goods, and meats. All produce, dry goods and meats
must be transported by hand to the basement level, where this merchanp
dise is temporarily stored, until the merchandise is transported by
hand to the kitchen for final preparation.

Storeroom shelving is constructed of wood. Shelves are at-
tached in a permanent position and can not be adjusted to various

size containers.

-63-

The writer believes that the storeroom ventilation is inade-
quate, which could quite possibly result in spoiled merchandise. No
system for ventilating this facility was visible.

Sections of the storeroom flooring are constructed of a semi-
hard clay-like material. This type of flooring does not permit
thorough cleaning and presents general maintenance problems.

The system of price marking is maintained as each shipment is
received into the storeroom; the price is marked on each individual
unit. This unit price is then available for use in pricing issues.

It was stated, by the assistant manager, that frozen produce
must be purchased in half-case lots, due to inadequate storage fa-
cilities. This situation is also presented when purchasing staple
articles. It is a definite disadvantage to an operation to purchase
merchandise in half-case lots; a considerable savings is realized if
merchandise is purchased by the full case.

The question was presented in the body of the text, as to
whether a storeroom was a necessity in a club type operation. This
question was presented to the person interviewed; the question re-
ceived a positive answer. Although there are apparent weaknesses
to the system, which the writer studied, it was noted that a definite
emphasis has been placed on the improvement of the storage control
function, within certain physical limitations.

Issuigg Procedures - Under the organizational structure of
this particular club, the assistant manager is responsible for the

overall issuing function; however, he is not the sole individual

-614—-

permitted to withdraw merchandise from the storeroom. The chef, in—
cluding his assistants, are permitted to withdraw merchandise.

A daily requisition sheet is maintained at the exit of the
storeroom for recording items withdrawn from storage. This is simply
a plain sheet of stationery on which the record is made. It is the
individual reaponsibility of the person withdrawing merchandise to
record each item he withdraws; he must record the item, amounts,
weights, etc. and the individual unit cost. .Although this procedure
has definite limitations, it is probably the best solution to be uti-
lized'under this particular type of operation, where there is a lack
of personnel qualified to perform the sole function of issuing mer-
chandise. If a true food cost percentage is to be determined, it is
essential that all merchandise be requisitioned and accounted for.
When a cost percentage is calculated, a set percentage is allocated
for the possibility of error in recording merchandise withdrawn. It
is management's belief that this system gives a fairly accurate pic-
ture of their food cost percentage.

.A like system is maintained when meats, fresh fruits, vege-
tables and frozen products are withdrawn from storage for production.
Separate requisition sheets are maintained for recording this classi-
fication of produce. The most difficult to control, is the issuing
of frozen products from the deep freezers. Kitchen personnel, during
peak production periods, will withdraw these products without making
a note of it on the requisition sheet, maintained for this purpose.

This, in turn, creates problems in relation to accurage inventories,

and systematic purchasing.

-65-

Standard hours of storeroom service are not maintained. The
storeroom is opened in the morning by the manager, or his assistant,
and remains Open until the evening meal is prepared. The storeroom
and refrigerators are locked between the hours of service.

Merchandise utilized in the production process is determined
by calculating the daily requisition sheets listing the merchandise
withdrawn. No separate record is maintained by the kitchen person-
nel as to materials actually utilized in the preparation of menu
items.

A daily summary of food cost is calculated by the assistant
manager. The figures listed permit daily, weekly and monthly com—
parisons-

A perpetual inventory is maintained; reductions in stock are
determined daily, from the sheet used to record items withdrawn. A
physical inventory is taken at the end of each month, and the total
value, at cost, is compared with the calculated running or perpetual
inventory.

The ”first in - first out“ system of issuing merchandise is
maintained. A description of this procedure is made in chapter 5 -
Issuing Procedures and Considerations.

Ergductigg Contrglg'a Of the five major functions under con-
sideration and studied, production controls appeared, to the writer,
to receive the least attention. In any system of food control, this
particular function is of essential importance to an efficient system

of food control.

One point should be clarified. The management reSponsible for

-66—

this operation is aware of the importance in maintaining various
forms of production controls, such as planned preparation, standard
recipes and standard portion size; however, it was stated that the
necessary equipment and personnel required to maintain this degree
of control, are not available at the present time.

The experience of the manager and his chef, determine to a
great degree, the amount of food that is to be prepared. It was
expressed that previous requirements, as to items prepared, deter-
mines the production schedule. However, one positive reference is
utilized: a food count is determined and calculated by the manager
at frequent intervals - this consists of a food popularity index.
A special form has been designed to record this information. {A
notation is made of the month, day, and year. A.list of all menu
items, appearing on the menu, for any one particular day, are
listed on this form and the total number of servings is marked op-
posite the listed menu item. This procedure is always followed on
special occasions, such as Easter Sunday, Mother's Day, etc. The
figures obtained for Easter Sunday of 1955 were utilized as a guide
for the purchasing requirements and production requirements for
Easter Sunday of 1956. It was stated that the results of this pro-
cedure proved very satisfactory in gearing purchasing and preparation
requirements.

The use of standard recipes, or formula cooking, is a relae
tively new procedure that is in the infant stage in respect to this

particular operation. Actually, very little use is made of the

standard recipe. Recipes are followed in the preparation of new menu
items. The desire of management, is to provide standard recipes for
all items appearing on the menu. ‘At present, the skill and experience
of the chef is the basis for a quality product.

The advantages realized to a system of portion control are
numerous: however, they are not applied to any great degree in the
operation of this food department. Portion size is determined,
largely, by the dining room hostess. It was stated that she deter-
mined the acceptability of the prepared items before they enter the
dining room. She determines the acceptability of tie portion size,
as served to the guest. The writer believes that peeple do not under-
stand clearly, the meaning of the term.-’portion control. This term
is discussed in chapter 5 -'Production Controls and Considerations.

The menu presentation appeared very favorable. A.cycle menu
is used, which aids in a variety of menu items offered to the guest.
New menu items are featured, and presented on a trial basis: if ac-
ceptable, they are used throughout the cycle menu pattern.

SUMMARI

The favorable and unfavorable characteristics of the food con-
trol system, maintained at the Country Club of’Lansing, will be out-
lined, and a recommended procedure, as applied to the operation will
be presented.

Purchasigg Procedures

unfavorable

l. hackle thorough.study of present market conditions.

~68-

It is advantageous to visit the local produce

markets -»determine what the market has to offer.

2. Over reliance on a system of buying by quotation.
3. Written purchasing specifications are not maintained.
Ll. A scientific approach to purchasing in the prOper
quantities is not maintained - over - purchasing
is the end result.
5. Inventory turnover - no definite relationship as
to recommended turnover for this type of Operation.
6. Ho permanent record of items purchased is maintained.
Favorable
1. Purchasing is the reaponsibility of top management.
2. Price must be consistent with quality merchandise.
3. Use of the quotation sheet.
4. Purchase quality merchandise.

Recs iving Prgcedure s

Unfavorable

1.

2.

hr.

Inadequate receiving area - no dock space.

Greater emphasis should be placed on prOper receiving
routine - equipment for receiving.

Do not utilize charts showing specifications for
guidance in receiving merchandise.

A permanent record of merchandise received, listing
qualities, weights, and cost is not mintained.

Lack of effective communication between purchasing

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-69.

and receiving personnel.

6. Meat tags are not used at time of receiving meat
deliveries. (recording weights)

7. Excessive materials handling.

8. Merchandise is checked, only against the purveyor's
invoice.

Favorable

1. Responsibility of top management.

Storage grocedures

Unfavorable

1. Required storage Space is limited (inadequate deep
freeze facilities)

2. De-centralized storage areas.

3. Excessive materials handling.

4. Inadequate shelving.

5. Maintenance problem.

6. Inadequate ventilation.

7. Pilferage control is difficult to maintain.

Favorable

1. Responsibility of tap management.

2. Advantageous system of price marking.

3. Storage facilities (presence of, and continuous im-

provement of this control function)

Issuing Procedures

unfavorable

10

Inadequate requisitioning procedures.

-70-

2. System does not facilitate an accurate calculation of
a daily food cost percentage.

3. Standard hours of storeroom service not maintained.

4. Records are not maintained by the kitchen personnel
relative to the merchandise actually utilized in the
preparation process.

5. Excessive materials handling.

6. Merchandise subject to pilferage.

7. Frozen foods control difficult to maintain.

8. Possible improvement relative to inventory control.
(Turnover factor)

9. Daily requisition sheet is not checked against pro-
duction schedules.

Favorable

1. Responsibility of top management.

2. Utilization of a requisition sheet (continuous im-
provement relative to this control procedure.)

3. Comparative figures are maintained.

#. Physical inventory carried out on a monthly basis.

5. “First in - First outI system of issuing merchanp

dise is maintained.

Production.Procedures

Uhfavorable

1.

Required equipment to maintain production controls

are not utilized.

2. Inadequate procedures relative to planned preparation.

-71..

3. Standard recipes, or formula cooking, are not main-
tained for all food items to be prepared.

h. The extent to which portion control procedures are
maintained is very limited.

5. Over production as an end result.

Favorable

1. Responsibility of tOp management.

2. System of utilizing a food count, or popularity index.

3. Attractive menu presentation a use of a cycle menu.

-72..
Chapter VIII

ascommnons RELATIVE TO A SYSTEM or FOOD common
PROCEDURES AS APPLIED in THE COUNTRY CLUB
or LANSING, MICHIGAN

The purpose of this study has been to investigate methods of

control for food operation in clubs, and to study procedures em-

ployed. A.detailed study has been made of a typical club operation

outlining the present control procedures being maintained. The un-

favorable, as well as favorable control procedures have been

sighted.

The final presentation will outline a procedure of controls

applied to the Country Club of Lansing, Michigan. These control pro-

cedures have been designed, keeping in mind the limitations previously

discussed. Recommendations will be approached considering the five
control procedures'- Purchasing, Receiving, Storage, Issuing and Pro-
duction.

Purchasinngrocegpres

1. Maintain the purchasing function as a management re-
sponsibility. For purposes of internal control,
this system is most advantageous. However, the chef
should.be well informed as to proper purchasing
routine.

2.

Develop a scientific approach to the purchasing
function. Predpurchasing considerations warrant
attention. The writer believes that a system pf

placing standing orders has been maintained in the

4.

'-73-

past. This system should be strengthened with a
definite purchasing routine. Past sales records
should be compiled and sales averages established
for each day of the week for each month of the
year. On this basis, flexible ”standing orders"
could be utilized. A relationship of supply and
demand should be developed. Scheduling of purchases
should be maintained to meet the requirements of
daily menus, and purchase of other items in units
and quantities sufficient only to meet the demand
for a reasonable period of time. It is advanta-
geous to prepare a list of food purchases by

groups, such as meat, poultry, seafood, fresh fruits
and vegetables, etc. At the end of the month, a

sub total of the items listed should be made, divided
by the total of the entire group, will give a per-
centage of item purchases to total purchases. These
percentages will establish a pattern, or purchase
routine.

A thorough study should be undertaken of all avail-
able markets. Is price always consistent with qual-
ity? This can be determined, only, if a study is
made of the present market conditions.

Establish and maintain a written purchasing specifi-
cation guide. The use of a quotation sheet is not

sufficient to purchasing quality merchandise. A set

-71...

of 315 index cards should be developed, listing
the specifications as developed.by the experience
of the assistant, who is responsible for the pmr~
chasing function. In his absence, these specificap
tions are available to the person not familiar with
the purchasing routine.

A.purchase order should be written, on an eSpecially
designed form which.will serve as a permanent re-
cord. Such a form should include the date of pur-
chase, purveyor's name, the items ordered, weight,
count, pack, grade, etc. This record would serve

as a guide when receiving merchandise.

Periodic analysis, on the part of top management, to
determine the extent to which.purchasing controls are
being maintained and utilized. Rapid advances in
food technology, will, at frequent intervals neces-

sitate a change in the purchasing routine.

Receiving_Procedures

1.

Maintain the receiving function as a management respon—
sibility. However, the chef, and his assistant

should be given the reaponsibility and the techniques
relative to a proper receiving routine.

Establish and maintain a written receiving specifice~
tions guide. Receiving specifications should corres-
pond to the written purchasing specifications.

Establish a proper receiving routine. Incoming

-75-

merchandise should be checked for prOper weights,
counts, quality standards, and other established
purchasing specifications.

4. Invoices should be mailed directly to the account-
ing office. This procedure forces the receiving
personnel to weigh each shipment of merchandise re-
ceived.

5. Establish and maintain a permanent receiving sheet.
All merchandise received is entered on the receiv-

ing sheet, listing the necessary information rela—

tive to each shipment.

6. DevelOp a system of effective communication. The

chef and his assistant must be informed of incoming

deliveries.
7. Delivery of meat items should be tagged with the
proper information. The date received, dealers

name, type of cut, weight, and price per pound should
be listed-

Storage Procedure
1. Establish and maintain a systematized procedure to
guard against losses through pilfering and/or spoil-
age. To accomplish this, definite hours of store-
room service should be introduced. When not in ser-
vice, the storeroom entrance should be locked: safe-

guard the storeroom keys when.not in'use: prohibit

 

o.»

-76-

entrance into the storeroom by unauthorized per-
sons. Designate the chef, and his assistant as the
two persons authorized to withdraw merchandise.
Take a complete inventory of all p‘esent stocks of
merchandise, noting quantity, value and their pre-
sent location in storage. This, combined with a
revised approach.to purchasing merchandise, should
indicate items of “dead stock” and the inventory
turnover factor. Reduce the purchasing of slaw
moving items to a minimum. Establish a systematized
procedure, utilizing par-stocks, based on.such fac-
tors as consumption, experience, availability of
items, purchasing procedures and general market con-
ditions.

Allocate additional storage space, and equipment
necessary to handle larger stocks of frozen foods.
The initial Cost of this equipment, would in time,
be offset by the savings realized through proper
purchasing procedures. (Purchasing in case-lots)
Establish and maintain a permanent record by item
classification of all merchandise placed into stor-
age. Ihis record would be utilized also as a requ-
eition sheet for recording the withdrawal of mer—
chandise. (Separate sheets for each function could

be made by the use of a carbon sheet.)

5.

-7?-

Maintain the present system of pricing merchandise

as it is placed in the storeroom.

Is suigg Procedure

1.

Establish and maintain scheduled hours that merchan—
dise may be withdrawn. This system would permit
keeping the storeroom locked when not in service.
Authorize only key departmental personnel to with-
draw merchandise.

Establish and maintain a printed form, listing by
item classification, the items carried in stock.
(This form could be a duplicate of the form used to
record merchandise placed in storage) Information
recorded on this form should.be: weight or number
of units withdrawn, price per unit or pound with—
drawn, and a signature of the person withdrawing
the merchandise-

Under the recommended procedure, a perpetual invenp
tory is easily maintained. The total number of
items withdrawn subtracted from the beginning in-
ventory, will give the total items withdrawn for any
particular day.

The daily requisition sheet should be checked against
production schedules, to ascertain the actual amount
of merchandise being utilized in the preparation

process.

5.

-73..

Maintain the "first in - first out" system of issuing
merchandise.

Maintain the issuing function as a management responp
sibility. In the arrangement, where one individual
is not totally reaponsible for issuing, it is essen-
tial that frequent checks be made by management, to
determine the extent to which the established cone
trols are being maintained.

A.physica1 inventory should be taken periodically,
preferably at the end of the month, and the total
value, at cost, compared with the calculated running

or perpetual inventory.

Production Controls

1.

Determine demand and gear production thereto. .A
thorough menu analysis should be made to determine
the popularity index of various menu items. This
procedure will serve as a guide for production of
various menu items. It will also aid in a systematic
approach to the purchasing function. This procedure
should be carried out for a long enough period of
tile, to ascertain the true popularity of the menu
items.

Develop and utilize a set of standard recipes for all
major food items prepared. Standard recipes establish

fixed methods of preparation and fixed product quality.

-?9-

3. Develop a systematic procedure relative to a systems
of portion control. Determine the production sched-
ule on a daily basis: through portion planning, over—
production should be reduced. Equipment necessany to
maintain a system of portion control should be
utilized. The basic equipment being: a portion
control scale, standardized scoops, ladles and
serving spoons. Purchasing ready to serve items
should be considered on a trial basis, until their
acceptance has been determined.

4. Frequent checks by management to determine the extent
to which production control procedures are being
maintained and utilized.

The writer has presented the basic control procedures that are
essential to the prOposed system of food control as applied to the
Country Club of Lansing, Michigan. The apparent size of the Operation
necessitates that systematic control procedures be maintained.

Although several of the proposed control procedures introduce
new methods and systems; the writer feels that the initial study and
time required to introduce the recommended procedures will be offset
in the future by an improvement in the overall efficiency of the op-
eration of the food department. Once these procedures have been es-

tablished they will become routine and an integral part of the Opera-

tion.

11.

12.

13.

11+.

15.
16.

17.
18.

19.

FOOTNOTES

Horwath, Ernest B. and Louis Toth, Hotel Accounting. The Ronald
Press Company, New York, 1%8. pp. 305-371.

Ibid., P. 306
Ibid., P. 306
Ibid., P. 30?
Ibid., P. 307

Horwath, Ernest and Charles Horwath, Uniform _Sy_stem pi Accounts
for Clubs, The Club Managers Association of America, 1954. pp 136.

Frooman, A. A., Five Steps 32 Effective Institutional Food Buying.
Institutions Publications, Inc., Chicago, Illinois, 1953. pp 301-
301+.

Ibid., P. 301
Ibid., P. 301

Brodner, J., H. M. Carlson, and H. T. Maschal, Profitable Food
and Beverage Operation, Ahrens Publishing Company, Inc., New
York. 1955s Ppe 421+.

Ibid., P. 72

Wallen, H. H. Information on Purchasing Procedure at the Glen
Ridge Country Club, Glen Ridge, New Jersey, (Private Communica-

tion) 1955.

Miller, Edmund, “Functions and Controls in Food Operations,“ Club
Management Magazine 29 (No. 11): 10 November 1950.

Ibid., P. 46

Brodner, Op. Cit., P. 72

Bryan, 14., A. M. MacFarland and E. H. Hawkins, Establishing a_n_d
Qperating 5 Restaurant, U. S. Government Printing Office, October,

19‘46e pp 225e
Horwath, Op. Cit., P. 121+
Miller, Op. Cit., P. 46

Wood, Adline, gggptity Mpg Guide, Vol. II, Ahrens Publishing
Company, Inc., New York, 1951+. pp 130.

20.

21.

22.

23.

25.
26.

27.

28.
29.
3o.
31.
32.

33.

31.,

35-
36.

37-
38o

39-

Miller, Edmund, “Functions and Controls in Food Operations,I Club
Management. 29 (No. 12): 7 December, 1950.

Greenavay, Donald, “Food and Labor Cost Controls,“ Washington
Restaurant Association, Washington, D.C., March 1953. (Conference
Lecture) ‘

Brodner, Op. Cit., P. 100

Dana, Arthur W., Kitch§n_Planning - For anli 1 Food Service.
Harper and Brothers Publishers. New York, 1949. pp. 53-54.

 

Miller, Op. Cit., P. 7
Brodner, Op. Cit., P. 107

Dahl, J. 0., Restaurant Management - Principles and Practice.
Harper and Brothers Publishers, New York, 1944. pp. 348.

Miller, 'Functions and Controls in Food Operation“, Club Manage-
ment, 30 (No. 1): 10 January, 1951. '

Miller, Op. Cit., P. 11
Dana, Op. Cit., P. 59
Brodner, Op. Cit., P. 342
Brodner, Op. Cit., P. 342

Stahl, Samuel, "Rules for Protection Against Pilferage,‘I Institu—
tions Magazine, 35 (No. 2): 102, August 1954.

Scott, Leslie W., "Food Costs Require Daily Attention to Achieve
Control,“ Institutions Magazine, 36 (No. 1): 28 January 1955.

Ibid, P. 29

Horwath, Op. Cit., P. 124

O'Leary, Joseph.A., "Controlling a Restaurant's Food Supply and
Costs", N.A.C.A. Bulletin, May 1955. Michigan State University,
East Lansing, Michigan, 1955-

Bryan, op. Cit., P. 226

O'Leary, Op. Cit., P. 7

Draper, Charlie, "Inventory Control Detects Profit Leaks,I

4o.

41.
42.
43.

44.

45.

4e.
47.

5‘).

~82-

Institutional Feeding and Housing, 5(No. 2): 34—35, August
1955-

Miller, Edmund, “Functions and Controls in Food Operations,“
Club Management, 30 (No. 1): 10-11 January 1951.

Brodner, Op. Cit., P. 344
Miller, Op. Cit., P. 10

Lundberg, Donald E. “Sales Forecast Valuable Tool in Cost Con-
trol,I Institutions Magazine, 35 (No. 3): 62 September 1954.

Caleva, Harry P. ”Positive way to Profit Through Formula
Cooking,” Institutions Magazine, 36 (No. 3): 6 March 1955.

Treat, Nola, and Lenore Richards, ‘Qggntitx Cookery, Little,
Brown and Company, Boston, 1951, pp. 141-147.

Brodner, Op. Cit., P. 345

Greenaway, Donald, “Why Portion Control?” Institutions Maga-
zine, 35 (No. 4): 33, October 1954.

Hine, Paul, L. H., “Portion Control - Important as the Wheel.“
In Greenaway, D., "Why Portion Control?“ Institutions Magazine
35 (No. 4): 33 October 1954.

Sanders, Arthur, ”Portion Control Scaled to Fit Patron Néeds,’
Institutions Magazine 35 (No. 4): 42 October 1954.

Hustis, Phillip, ”A Guide to Portioning," Restaurant Management
Magazine 77:56-58 April, 1956.

BIBLIOGRAPHY

Brodner, J., H. M. Carlson, and H. T. Maschal, Profitable Food and
Beverage Qgeration, Ahrens Publishing Compamr, Inc., New York, 1955.
ppe “'21-".

Bryan, A., A. M MacFarlane and E. R. Hawkins, Establishng and
QQePating A_ Restaurant, U. S. Government Printing Office, October
1954-

Caleva, H. P., ”Positive Way to Profit Through Formula Cooking,a
Institutions Magazine. 36 (No. 3): 6 March 1955.

 

 

Dahl, J. 0., Restaurant Management - Painciples 931:}. Practice, Harper
and Brothers Publishers, New York, 1944. pp. 348.

Dana, Arthur 11., Kitchen Planning - For anlitl Food Service. Harper
and Brothers Publishers, New York, 1949. pp. 53-54.

Draper, Charles, “Inventory Control Detects Profit Leaks,“ Institu-
tional Feeding and Housing, 5 (No. 2): 34-35, August 1955.

Frooman, A. A., Five Steps _t_9_ Effective Institutional Egg; m,
Institutions Publications, Inc., Chicago, Illinois, 1953. pp. 301-
304.

 

Greenaway, Donald, "Food and Labor Cost Controls,“ (Conference Lec-
ture) Washington Restaurant Association, Washington, D. C., March,

1953 -

Greenaway, Donald, I'Why Portion Control?“ Institutions Magazine
35 (No. 4): 33. Octdber 1954.

Hine, Paul, L. H., “Portion Control - Important as the Wheel," In
Greenaway, D., "Why Portion Control?“ Institutions Magazine 35 (No.
4): 33 October 1954.

Horwath, Ernest B. and Louis Toth, Hotel Aggounting, The Ronald Press
Company, New York; 1948. pp. 305-371.

Horwath, Ernest and Charles Horwath, Uniform Systems p_f_ Accounts for
Clubs, The Club Managers Association of America, 1954. pp. 136.

Hustis, Phillip, “A Guide to Portioning,” Restaurant Management Magap-
zine. 77= 56-57 April. 1956-

Lundberg, Donald 33., ”Sales Forecast Valuable Tool in Cost Control,“
Institutions Magazine, 35 (No. 3): 62 September 1954.

Miller, Edmund, ”Functions and Controls in Food Operations,“ Club Man—
agement Magazine, 29 (No. 11): 10 November, 1950 - 29(No. 12): 7

~84-

December 1950 - 30 (No. 1): 10 January 1951.

O'Leary, Joseph.A., “Controlling a Restaurant's Food Supply and Costs“
(N.A.C.A. Bulletin, May 1955), Michigan State University, East Lansing
Michigan, 1955.

Sanders, Arthur, “Portion Control Sealed to Fit Portion Needs,“ Insti-
tutions Magazine 35 (No. 4): 42 October, 1954.

Scott, Leslie W., “Food Costs Require Daily Attention to Achieve Con-
trol,“ Institutions Magazine, 36 (No. 1):28 January 1955.

Stahl, Samuel, "Rules for Protection Against Pilferage,“ Institutions
Magazine 35 (No. 2):102, August 1954.

Treat, Nola and Lenore Richards, giantijl Cookery, Little, Brown and
Company, Boston, 1951. pp. 141-147.

Fallen, R. K., Information on Purchasing Procedure at the Glen Ridge
Country Club, Glen Ridge, New Jersey (Private Communication) 1955.

Wood, Adline, Q'gntity Ming Guide, Vol. II, Karena Publishing
Company, Inc., New York 1954. pp 130. .

 

 

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