P & L 分析 3 Food Cost

                                           COGS: Cost of Good Sold

1.The Flow of Food

(1). Complete Order

a. Forecast Sales accurately

b. Count on-hand product accurately

c. Make order using Par Guide and usage information

d. Input Order (Make adjustments for upcoming Chef Specials or marketing promotions)

(2). Receive Order

a. Receive delivery---Check product:

  . Freshness

  . Temperature

  . Quantity Accuracy

b. Check against Invoice. Verify it is correct.

c. Detail Accepting or Rejecting a Shipment Checklist

. Accepting only food that is fresh or properly frozen, free of infestation or contamination and at the appropriate temperature and condition for each food type.

. Be certain the delivery truck is refrigerated, clean and pest free. Look for other products or chemical in the truck that may have contaminated your shipment. Look fro pests that my hitched a ride with your truck. The majority of cockroach infestations come from delivery trucks from vendors who do not have proper sanitation practices.

. Accept only meat that is firm, moist, elastic and 41 F or below. Acceptable raw beef is bright cherry colored; lamb is light red; pork is pink with white fat.

. Poultry may be accepted if it is firm, with no discoloration, and at a temperature of 41 or below.

. Accept fish only if it has bright red and moist gills, firm flesh, clear, and bulging eyes, no odor, and arrives packed in flaked, self-draining ice 41 F or lower.

. Mild should be delivered at or below 41 F degrees, before the expiration date. Take the temperature of large containers by pouring a sample and inserting the thermometer, or wrapping the bulk package around the probe.

. For vacuum packaged food, take the temperature by placing the sensing area of the thermometer between two of the packages.

. Accept only frozen food delivered at 0 F or colder. Do not accept if food appears thawed or re-frozen. Be suspicious of frozen liquid on the outside of the package, distorted packaging, or large ice crystals on food. Take the temperature by placing the sensing area of the thermometer between two portions.

. Fresh fruit and vegetables should be inspected for insects, rotting or damage.

. Accept only those canned goods that are sealed, unbroken and free of rust and flaws. Unacceptable cans may be swelled, dented or leaking. 

(3). Storage

Refrigerator---Freezer---Dry Storage

. Proper Temperature

. Proper Rotation---FIFO: First In, First Out

. Labels

. Products covered

. Potentially Hazardous foods stored on bottom, towards back

 (4). Preparation

a. Product prepared to correct specifications.

b. Held at Room Temp. Maximum of 2 Hours

c. Product properly cooled before storing

d. Product marinated properly

e. Product washed properly.

(5). Cooking

a. Wok hot, Oil cool.

b. Wok not overly hot.

c. Product cooked to proper temperature.

d. Placed up front immediately.

e. Weigh entrees per recipe, correct size

(6). Serving

Suggest high profit items. Sell more appetizers and drinks.

At any point in the flow of food, COGS is affected. Proper planning, organization, training, follow-through and careful observations will help your cost remain low. Food Safety is also affected. Ensure as you deal with each position, keep in mind how you would manage COGS and food safety.

2. Inventory

Inventory is all the goods you have in your restaurant that have not yet been sold. Some of your inventory will be partially prepared, for example, marinated meat and cut vegetables.

Managing inventory levels is a very important part of managing your business efficiently and effectively. Effective inventory management and control will ultimately lead to lower costs and higher profits. By taking inventory regularly, you have an opportunity to control theft, waste, and spoilage.

Efficient inventory control includes:

. Accurate weekly counting procedures

. Accurate price updates

. Correct units of measure

. Purchasing the appropriate quantities of products

. Keeping inventory in balance with expected usage levels

. Proper security of all inventory

. Maintaining the organization of dry storage, the walk-in, and freezer to facilitate accurate counting.

Your COGS (Cost Of Goods Sold) calculation is partially based on your inventory (Inv.):

COGS = Beginning Inv. (+) Purchases (+/-) Transfers (-) Ending Inv. 

COGS % =  (COGS / Sales ) x 100%

As you can see, the more accurate your inventory count, the more accurate the COGS number.