Food - Commerce Commerce & Commerce -...

i

Food Production-iV

Class - XIItext Book

iii

Acknowledgements

editing & coordination1. ShriS.K.Jena,AssistantEducationOfficer,CBSE(Voc&Edusat)

Authors

1. ShriN.S.Bhuie,Director(Studies),NationalCouncilforHotelManagementandCateringTechnology,PlotNo.A-34,Sector-62,Noida

2. ShriRakeshPuri

2. ShriSatvirSingh,Principal,InstituteofHotelManagement,ChandigarhCollegeofHotelManagementVPO,Landran,MohaliPunjab

3. ShriR.K.Singh,Lecturer, InstituteofHotelManagement,Sector-GAliganj,Lucknow226024

4. Ms.R.Parimala,Lecturer,InstituteofHotelManagement,CITCampus,TTTI,Tharamani(PO),Chennai600113

AdvisorsSh.VineetJoshi,Chairman,CBSE,Delhi

Sh.ShashiBhushan,Director(Edusat&Vocational)&Director(Academic)CBSE,Delhi

v

Preface

TheCentralBoardofSecondaryEducationhasinitiatedapolicyofintroducingcompetencybasedVocationalCoursesinvarioussectorsoftheeconomyincollaborationwithleadingindustriesofthesimilarfield.Theobjectiveofsuchcoursesis todevelopemployableskillsamongthestudentsforselfaswellasjobemployment.TheBoardhasinitiatedtheprocesstorevampthevocationaleducationinthecountrybymakingitmoreacceptableandusefulforthestudents.Undersuchprogram,theCentralBoardofSecondaryEducationincollaborationwithNationalCouncilforHotelManagementandCateringTechnologyhasintroducedtwoVocationalPackagessuchas1.FoodProduction,2.Food&BeverageServiceatSeniorSecondaryLevel.

Thefoundationcourse inFoodProductiongivesan insight into thebasicsofcookingfoodcoupledwiththescientificapproachbytryingtounderstandthebasiccommoditiesutilizedinthepreparationoffood.Cookingoffoodisaskillbasededucationthatrequiresboth,thestyleofartandthemethodofscience.

Thepresenttextbook"FoodProduction-IV"iswritteninamannerwhichiseasytoreadandunderstand.Itistodevelopknowledgeandunderstandingtoproducefoodcommoditieswhichresultsinqualityproductsbasedonestablishedprocedures.Thisisaccomplishedby the study of theory related toMenu planning, indenting and Food Costing. Thistypeofinformationispresentedthroughoutthistext.Thishelpsinpreliminarylevelofunderstandingashowtoproducequalitydishes.ItalsogivesaninsightintothedifferentregionalcuisinerelatedtoIndiacooking.Italsoexplainsaboutquantitycookingadaptedbythedifferentcateringestablishment.

TheBoardacknowledgesthecontributionmadebytheteamofexperiencedauthorsincompletingthemanuscript.ThetextbookonFoodProductionisanoutcomeofaseriesofmeetingsorganizedbytheVocationalUnit.TheprocessinitiatedunderthedirectionofSh.ShashiBhusan,formalDirector(EdusatandVoc.)andDirector(Academics)and

vi

completedunder theguidanceofDr.RashmiSethi (EducationOfficer,Voc.)andherteam.TheboardappreciatestheinitialeffortsofSh.S.KJena(FormalAEO)andDr.VivekNagpal(ConsultantVoc.).AspecialmentiontotheeffortsofResearchFellowofMs.SunainaSrivastavawhocarefullyproofreadthemanuscript.SpecialthankstoSh.N.S.Bhuie,DirectorofStudies,NCHMCT,NoidaforTechnicalguidancetopromotethe guidancemote hospitality education in school level in India. I am sure this bookwouldservetriepurposeofausefulresourcematerialforstudentsandtheteachers.

(VINEETJOSHI)CHAIRMAN

vii

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rFkk mu lc esa] O;fDr dh xfjek vkSj 2¹jk"Vª dh ,drk vkSj v[k.Mrkº lqfuf'pr djus okyh ca/qrk c<+kus ds fy, n`<+ladYi gksdj viuh bl lafo/ku lHkk esa vkt rkjh[k 26 uoEcj] 1949 bZñ dks ,rn~}kjk bl lafo/ku dks vaxhÑr] vf/fu;fer vkSj vkRekfiZr djrs gSaA1- lafo/ku (c;kyhloka la'kks/u) vf/fu;e] 1976 dh /kjk 2 }kjk (3-1-1977) ls ¶izHkqRo&laiUu yksdra=kkRed x.kjkT;¸ ds

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ukxfjdksa ewy dÙkZO;vuqPNsn 51 dewy dÙkZO; & Hkkjr ds izR;sd ukxfjd dk ;g dÙkZO; gksxk fd og &(d) lafo/ku dk ikyu djs vkSj mlds vkn'kksZa] laLFkkvksa] jk"Vªèot vkSj jk"Vªxku dk vknj djs_([k) Lora=krk ds fy, gekjs jk"Vªh; vkanksyu dks izsfjr djus okys mPp vkn'kksZa dks ân; esa latks, j[ks vkSj mudk

ikyu djs_(x) Hkkjr dh izHkqrk] ,drk vkSj v[kaMrk dh j{kk djs vkSj mls v{kq..k j[ks_(?k) ns'k dh j{kk djs vkSj vkg~oku fd, tkus ij jk"Vª dh lsok djs_(Ä) Hkkjr ds lHkh yksxksa esa lejlrk vkSj leku Hkzkr`Ro dh Hkkouk dk fuekZ.k djs tks /eZ] Hkk"kk vkSj izns'k ;k

oxZ ij vk/kfjr lHkh HksnHkko ls ijs gksa] ,slh izFkkvksa dk R;kx djs tks fL=k;ksa ds lEeku ds fo#¼ gSa_(p) gekjh lkekfld laLÑfr dh xkSjo'kkyh ijaijk dk egÙo le>s vkSj mldk ijh{k.k djs_(N) izkÑfrd i;kZoj.k dh ftlds varxZr ou] >hy] unh] vkSj oU; tho gSa] j{kk djs vkSj mldk lao/Zu djs

rFkk izkf.kek=k ds izfr n;kHkko j[ks_(t) oSKkfud n`f"Vdks.k] ekuookn vkSj KkuktZu rFkk lq/kj dh Hkkouk dk fodkl djs_(>) lkoZtfud laifÙk dks lqjf{kr j[ks vkSj fgalk ls nwj jgs_(×k) O;fDrxr vkSj lkewfgd xfrfof/;ksa ds lHkh {ks=kksa esa mRd"kZ dh vksj c<+us dk lrr iz;kl djs ftlls jk"Vª

fujarj c<+rs gq, iz;Ru vkSj miyfC/ dh ubZ mapkb;ksa dks Nw ysA

viii

tHe conStitution oF indiA

PreAMBLe

We, tHe PeoPLe oF indiA, havingsolemnlyresolvedtoconstituteIndiaintoa2[SoVereiGn SociALiSt SecuLAr deMocrAtic rePuBLic]andtosecuretoallitscitizens:

JuStice, social,economicandpolitical;LiBertY ofthought,expression,belief,faithandworship;eQuALitY ofstatusandofopportunity;andtopromoteamongthemallFrAternitY assuringthedignityoftheindividualandthe2[unityandintegrityoftheNation];

in our conStituent ASSeMBLY this twenty-sixth day ofNovember, 1949, doHereBY to ourSeLVeS tHiS conStitution.

1. Subs,by theConstitution (Forty-SecondAmendment)Act.1976, sec.2, for "SovereignDemocraticRepublic(w.e.f.3.1.1977)

2. Subs,bytheConstitution(Forty-SecondAmendment)Act.1976,sec.2,for"unityoftheNation(w.e.f.3.1.1977)

tHe conStitution oF indiA

chapter iV A

FundAMentAL dutieSArticLe 51AFundamental duties - ItshallbethedutyofeverycitizenofIndia-

(a) toabidebytheConstitutionandrespectitsidealsandinstitutions,theNationalFlagandtheNationalAnthem;

(b) tocherishandfollowthenobleidealswhichinspiredournationalstruggleforfreedom;

(c) toupholdandprotectthesovereignty,unityandintegrityofIndia;

(d) todefendthecountryandrendernationalservicewhencalledupontodoso;

(e) TopromoteharmonyandthespiritofcommonbrotherhoodamongstallthepeopleofIndiatranscendingreligious,linguisticandregionalorsectionaldiversities;torenouncepracticesderogatorytothedignityofwomen;

(f) tovalueandpreservetherichheritageofourcompositeculture;

(g) toprotectandimprovethenaturalenvironmentincludingforests,lakes,rivers,wildlifeandtohavecompassionforlivingcreatures;

(h) todevelopthescientifictemper,humanismandthespiritofinquiryandreform;

(i) tosafeguardpublicpropertyandtoabjureviolence;

(j) to strive towards excellence in all spheres of individual and collective activity so that the nationconstantlyrisestohigherlevelsofendeavourandachievement.

ix

Contents

i. chapter i

QuantityFoodProduction 1

ii. chapter ii

MenuPlanning 12

iii. chapter iii

Indenting 24

iV. chapter iV

PurchasingandStoringofFoodItems 28

V. chapter V

FoodCosting 43

Vi. chapter Vi

FoodCostControl 74

Vii. chapter Vii

RegionalCuisine 82

1

Learning objectives : Attheendofthisunitstudentwouldbeableto:

1. Toexplainbulkfoodproduction 2. TolisttheobjectivesandfeaturesofInstitutionalcatering. 3. Todescribethecharacteristicsaidinecatering 4. Tostatethefeaturesofhospitalcatering

QuAntitY Food ProductionCHAPTERI

i. deFinitionWhen food ismade to catermore numberofpersons,itcouldbetermedasbulkfoodproduction.ThereisnospecificdefinitionforBulkFoodPreparationbutwecannarrateitas“AnyFoodpreparedforanumbermorethen25canbe termedasBulkorMassorVolumeFoodProduction”.

ii. cAteGorizAtion oF BuLk Food Production (PLAce WiSe)

Therearetwobasiccategoriesunderwhichthemass food or bulk food can be dividedare:-

1. commercial cateringPlaceslikehotels,restaurants,motels,clubs,bars, banquets, airline catering, transportcatering, fast food outlets etc., where thefoodismadeandservedforearningprofits.

2

2. Social cateringPlaces like school canteens, college mess, employee’s cafeteria, mid day meals atGovernmentprimaryschools,hospitalcateringandothersimilarfoodproductiondonetoprovidegood,healthyandcosteffectivefoodformasseswithoutaimingforearningprofits.

iii. MenuS uSedFor commercial Catering Units: They do production as per their menus and thezz

forecastplayamajorroleindecidingthebulkornumberofportionstobemade.Tocompetewithothersimilarunitstheyemphasizeonablendofuniqueandtraditionalfooditems.

ForSocialCateringUnits:Theproductionisdonezz

asper cyclicmenus and thebulk isfixedas thenumberofportionstobemadeisknown.Emphasisisgiventothebalanceddietwithvariationinthemeals.

iV. tYPeS oF MeALS SerVedAtdifferentplacesthefoodispreparedfordifferentgroupofpeople.Athospitalitismadeforpatientsandtheirattendants,Doctorsandstaff;andataschoolitisforthechildren.Asweknowwhenweservefoodtodifferentcategoriesofpeoplethat’swhyfoodalsogetsitsdifferentshade.

Followingmajormealsareservedatdifferentunits;

Breazz kfast11a.m.tea/coffeewithsnackszz

Lunchzz

4p.m.tea/coffeewithsnackszz

Dinnerzz

Theabovemealsarenormallyservedatplaces likehotel,coffeeshop,roomservice,employee’scafeteria,residentialschoolmess,hospitalsetc.

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Forbanquetsandpartieswhenfoodismadeinbulk,itisservedformealslikelunchordinner.

Placeslikefastfoodoutletsandcateringservicesavailableatcommonsocialplaceslikerailwaystationetc.;specificitemsaremadeandareservedthroughouttheday.

V. SALient FeAtureS(a)Theaimandobjectiveofsuchbulkfoodproductionistosupplyhygienicandsafefoodtothemasses.

(b)Foodisservedtocomplementtheirotheractivitiesandtofulfillmentoftheobjectivesof the institution as related to the IndustrialCanteens.The food prepared at suchplacesismadeonacyclicmenu.

(c)Other outlets aiming to earn profit do the production as per their menu and theforecast.

(d)Aperfectplanning,ProperIndenting,PortionControlandminimizedwastagearethekeyfactorsforbulkfoodproductionandservice.

(e)Easeofmakingfood,easeofservingsuchfoodinashortspanoftimeismustastheservingtimeatplaceslikeInstitutions,Industriesandhospitalsislimited.

Vi. MAnPoWer reQuireMent For commercial Catering Units:zz Theydoproductionaspertheirmenusandtheyneedspecializedmanpowertoaccomplishthejobastheysellittoearnprofitandreputationamongsttheirclients.

For Social Catering Units:zz They do needspecialistsbutonlyfewneededastherestoftheworkisrepeatedtypeonlythequantumofworkislarge.

Vii. eQuiPMentS reQuiredTheequipmentsrequiredformassorbulkfoodproductionandserviceareasfollows:

a) Light equipmentsLadlezz

4

Perforatedspoonszz

Cookingspoonszz

FlatCookingSpoonszz

LargeFlatCookingSpoonszz

LargeJhara(perforatesspoon)zz

Dohri(Largespoontodishoutcookedfood)zz

Strainerszz

LargePerforatedstrainerszz

LargeGriddleszz

LargeDeepFryingPans(Karahi)zz

LargeCookingPanszz

LargeCookingPotszz

JalebiKadhaizz

LargeWoodenCookingSpoonszz

LargePressureCookerszz

LargeTrayszz

LargeThaliszz

LargeBasinszz

Kniveszz

Pealerszz

Rollingpinszz

Graterszz

Masherszz

ElectricalMixerszz

ManualStoneGrinderszz

5

Bowlszz

SmallPotszz

SmallPanszz

b) Heavy equipmentsOvenszz

ElectricalMixer(HeavyDuty)zz

StoneGrinder(Electrical)zz

ElectricalPotatoPealerzz

DeepFridgezz

Fridgezz

DeepFatfryerzz

TiltingPanszz

RiceSteamerszz

GasBurners(HeavyDuty)zz

S.S.workingTableszz

Slicer(Electrical)zz

Grater(Electrical)zz

RotimakingMachine(Automatic)ifthenumbersaretoolargezz

DoughKneaderzz

FoodTrolleyzz

BainMariezz

StorageBinszz

GasBankzz

IdlySteamerzz

6

Factors affecting Quality and Quantity control Quality,quantityandportioncontrolisveryimportantwheneverdealingwiththemassorbulkcooking.Agoodqualitystandardshouldcoveressentialcharacteristicsthatmayindicatequalitystandards.Aqualitycontrolprogrammakesitpossibletoserveconsistentstandards.Employee’s evaluation,Tastepanel scoring, customer feedbackandothermeanscanbeusedtoevaluatequality.

Therearedifferentfactorsaffectingqualityandquantityofthefood.

Proper forecasting of the quantity required and controlled portion size are two basic zz

essentials for quality and quantity control.

Portion size varies according to the food, flavor and portion appearance.zz

Adults, teenagers and small children consume different quantities and portion. Men eat zz

more than women, an individual doing hard work needs more calories means more food as compared to a person doing sedentary tasks.

Giving liberal quantities of less costly foods and smaller quantities of costly food can be zz

plasticized.

The portion appearance is affected by the size and shape of the dish, decoration and width zz

of the rim, dish color and food arrangement.

The servers should be informed before service on the size of PORTION by weight, volume zz

or count and also the dish in which they are to be served. The type of serving tool should be specified.

The use of standard recipes offers a sound basis for controlled portioning and the achievement zz

of uniform products every time.

Sampling of food by seniors should always be done before service to ensure quality food. zz

inStitutionAL cAterinG

introductionOriginatedfromGurukul,Ashram,during12thCentury,NalandaUniversitynotonlyinIndiabutthroughoutAsia

InModernworld: It is responsible for healthwelfare of younger generation, school,colleges&ResidentialUniversity

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Age group 5-25years.

Social responsibilityof developing goodfood habits amongthe children ofIndiaandhelpingtobuild in strong,andhealthypopulation.

Vii. objectives(a)Toservefoodofgoodquality,properlycooked&prepared.

(b)Todeliverprompt&courteousservice.

(c)Toprovidewellbalancedvariedmenu.

(d)Toofferreasonableprice.

(e)Toensureadequateeffectivefacilities.

(f)Tomaintainhighstandardsofcleanliness&sanitation.

Viii. Skills required of cooks & caterersSkillsofselecting,preparing&cookingfoodtogetherwiththeskillsofdemonstrations

Providingmealswhichwillreallyappealtothestudents/targetclienteleandworkingonnoprofitandlossbasis.

charging -Fixedcharges,Budgetisverytight

ix. MenuFollowingpointsshouldbetakenintoconsideration:

1. Menushouldbesimple.Itemsofthemenushouldbeproperlycooked&palatable

2. Generallyacyclicmenu,shouldhavesomevariety.

3. Nutritionalaspectstobeconsidered.

4. Wherethereislackofprofessionalsinthekitchen-needforsimplemealswithoutanyelaborateitems.

8

Special menu: In addition to fixedmenu there aremenus for special occasions andevents.e.g.festivalday,parentandteacher’sday,Annualday.etc.

equipment:Whileselectingequipmentsconsiderationshouldbegivento:-

Originalcost,installationlost,dependabilityInsurance,repairs.etc.zz

Durability&simplicityinoperation.zz

Efficientuseofspace.zz

Mechanicalefficiencyzz

Availabilityofsparepartszz

dining Hall: In addition tosociological and psychologicalfactors plenty of light and airetc.

x. AirLine cAterinGHotel catering vs Aircraftcatering

Space: space is limited inairplanetohaveafullfledgedkitchen,coldroomandotherstoringfacilities.

Ifduetosomereasonfoodgoesbadinaircraft,Itwillbeverydifficulttochangeit&tocookfreshmeal,duetowantofspace,timeandmanpower.Butinahotelspaceproblemisnotthereandanykindoffoodcanbesuppliedtothecustomersrequirementonaala carte basis.

In aircraft all the meals are provided as finished goods and ready for service andconsumptiononatable-di-hote basis.

CutleryandCrockery: In hotel the cutlery, crockery and other equipments need notleavethepremises,thereforetherearelesschancesforlossorbreakagesbutincaseofAircraftallvaluablecutleryandcrockeryetcareflyingalongwiththeaircraftallovertheworld.

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xi. HoSPitAL cAterinGHospitalKitchenshouldbeplannedforefficiency,hyginene,flowofproductions,etc.

a) Whileplanningorredesigningthekitchen,thefollowingpointsmustbetakenintoconsideration.

1. no.ofpeopletobecateredtotypeofserviceforstaffandpatients.

2. theextentofchoice

3. thetypeandsizeofequipmenttobeinstalled

4. Light:utilizationofallavailablenaturallight

5. TungstenArtificiallight

Fluorescent cheaper

6. Lightfittingshouldbeattachedtotheceiling

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7. Ventilation: natural ventilation orartificialforaircirculationorfreshair

8. Extraction: cooking area is coveredwith suspended canopies diet trapsconnected by trunking with fans at thepointofextraction.

9.Floors: shouldbeflat throughout, sothat trolliescanbemoved intoanypartofkitchen.Nonslipquarrytilesarethebest.Theleveloffloorshouldhaveslightfalltowardsthegulleysforbetterflowofwatertowardsdrain.

10.Walls:shouldbetiledthroughouttheceilingheight.Strongcoloursshouldbeavoidedastheycanbecomeverytiringtotheeyes.

11. Ceilingsshouldnotbetoolowinworkingareas.Steamprooftillingmaybeusedorshouldbecoveredwithheatresistancepaints.

12.Stores:Dailystore-forgroceriesandsmallreservestock.RefrigerationandColdstore,Vegstore,Equipmentstore,etc.

13. Preparation bays: sections around the central cooking area where all thepreparationworkisdoneeachpreparationareashouldhavehandwashingfacilitiesor sinks. The main preparation areasare:

Meals&fishpreparationzz

Vegpreparationzz

Pastrypreparationzz

Dietpreparationzz

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b)Hygiene: hygieneinahospitalplaysanimportantrole

Asickpersonwithlowerresistanceismorepronetobacterialgrowthzz

Allwallsandceilingsshouldbepaintedeverytwoyearsandwasheddowneverysixzz

months.

Floorcleaninginthekitchenshouldbearoutinejob.zz

Equipmenthygieneandpersonalhygieneshouldbestressed.zz

c)cooking of foodAppropriatecookingmethodshouldbeusedtoavoidnutritionalwaste.zz

Carefulorganisationsandplanningshouldbedonetocookthefoodneartothetimezz

ofservice

d)disposal/Waste/garbagePortioncontrol:avoidthewastage,useofgradedcontainer,properservingspoonandladles.

Suggested ActivitiesVisit to one of the hospitals kitchen to submit a report based on the observationszz

relatedto:

a) Typeofmenu(meal)-preparation

b) Typeofkitchen-flooring,ceilinglighting,ventilation,servicingequipments,etc.

reVieW QueStionS(1)ExplainthesalientfeaturesofBulkfoodproduction.

(2)Whatdoyoumeanbycommercialcatering

(3)ListfivelightequipmentsandfiveheavyequipmentsusedinBulkfoodproduction.

(4)StatetheobjectivesofInstitutionalcatering.

(5)Givefivepointstobekeptinmindwhileplanningakitchenforhospitalcatering.

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Learning objectives : Attheendofthisunitlearner'swouldbeableto:

1. Toexplainthetypesofmenu. 2. Tostatetheprinciplesofmenuplanning. 3. Toapplythepointstobekeptinmindwhileplanningmenuforvarious occasions.

i. HiStorYItisasheetofpaperorcardonwhichisthenamesofallthedisheswritteninaspecificorder,whicharetobeservedinsuccession,atagivenmeal.

Meaning of the word menuThewordmenuisaFrenchword,derivedfromtheLatinword‘minutes’whichmeanssmallorminutedetails(pertainingtoanysubjectinthiscase-minutedetailsofthemeal).Thewordmenuliterallymeans‘BillofFare’(tobefed)inEnglish.

ii. HiStorYThere are two storieswhich claim tobe the origin of menu card. Thefirststoryisabout‘CountHugodeMontfort’, at a dinner in

Menu PLAnninG

1498wasnoticedtohaveapieceofwrittenparchment(skin of sheep or goatpreparedforwriting)withhim near his plate.Whenhewasconsultedhesaidhehadorderedthecheftowriteonitthevariousdishesthatwerebeingsentfromthekitchen.

CHAPTERII

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Theotherstoryisaboutthe‘DukeHenryofBrunswick’in1541,whowasseentohaveasheetofpaperbyhissidewhenhewasgivingabanquet, towhichheoccasionallyreferred.Whenaskedheansweredthatitwasa‘program’ofwhattheywereeatingandithelpedhimtoreservehisappetiteforthosedisheshelikedverymuch.

Thencametheideaofprovidinga‘billoffare’bytheyear1571.Thebilloffarewasworkingmenuwhichprovidedtheinstructionstothekitchenstafftheorderinwhichthevariousdishes(orcourses)shouldsucceedoneaftertheotheratagreatdinner.Thesewerewrittenonlargecards,gaudilyornamented.

Theindividualmenuasweknowittodaycameintouseintheearly19thcentury.Itwascustomarytoshowenormouspostersonthedoorsandoutsidewallsofrestaurants.Oncetheindividualmenucardscameintobeingeveryeffortwasmadetomakeitmoreartisticandelaborate.Evengreatandthebestartistswerealsohiredforthepurpose.

Nowthemenucardsneednotbemadefrompaperonly.Plastics,clothandothermaterialsetc.arealsobeingused;andtyping,embossing,printingetc.tooarealsobeingdone.

iii. iMPortAnce oF MenuSMenucanbeveryplainorsimpleorveryelaborateaccordingtothetypeofbusiness,occasionetc.Themenucantellthecustomeraboutthekindofrestaurantheiseatinginandfromithegainshisfirstimpressionsoftherestaurant.Ifthefirstimpressionsarenotgooditisverydifficulttocorrectthemafterwards,andconverselyifthemenucreatesanimpressionthatthereissomegoodfoodtocomethenalreadyeverythingisinfavouroftherestaurantforthepatrons.Sensorysignalswilltellhimthatthereisaneatingoutexperiencethatstartsoffinanenjoyablenote.

i) classes of Menu: Therearetwoclassesofmenus:-

a) Ala’Carte

b) Tabled’hote.

a) A la’ carte: ThisFrench termtranslatesas ‘from the card’ An ala carte menu is oneinwhicheachindividualitemislistedseparatelywithitsprice.Thecustomermakesselectionsfromthevariouscoursesandsidedishestomakeupameal.Hecanchoosefromthecardasmanyorasfewdishesasonedesires.

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Dishesarecooked toorderand thecustomer isexpected towaitwhile thedish is socooked.Theterm‘alacarte’ isalsousedtorefertocookingtoorder,asopposedtocookingaheadinlargebatches.Theportionsizesarenormallylargerthantabled’hote.Theportionssizesarenormallyspecified.

b) table d’ hote: Originallymeantafixedmenuwithnochoices-likeamealyouwouldbeservedifyouwereinvitedtosomeone’shomeforlunch/dinner.TheFrenchtermtabled’hotemeans“host’stable”.

Banquetmenusareexamplesofthiskindofmenu.

Tabled’hotelhasalsocometorefertoamenuthatoffersaselectionofCompletemealsatgivenprices.Inotherwords,acustomermaychoosedishesplusothercoursessuchas appetizer, salad and dessert. There is a single ‘package price’ for each fullmealselection.

Inshort,tabled’hotelisasetmenuwithachoicewithineachcourse-andchargedatasetprice,whetherornotthefullmenuisconsumed.Thistypeofmealisusuallycookedinadvanceandinlargequantities.

Manyrestaurantsuseacombinationofalacarteandtabled’hotelselections.Forexampleasteakhousemayincludesalad,potato,vegetableandbeverage,withtheentréechoicewhileadditionaldisheslikeappetizersanddessertsmaybeofferedatextracost.

iV. StAtic And cYcLic MenuSAstaticmenu isone thatoffers thesamedisheseveryday.Thesemenusareused inrestaurantsandotherestablishmentwheretheclientelechangesdailyorwherethereareenoughitemslistedonthemenutooffersufficientvariety.

Acyclicmenuisonethatchangeseverydayforacertainperiod,afterthisperiodthedailymenusrepeat,inthesameorder,forexample,asevendaycyclicmenuwillhaveadifferentmenueverydayforaweekandwillrepeateachweek.Thiskindofmenuisusedinsuchoperationsasschoolandhospitalswherethenumberofchoicesmustbekeptsmall.Thecyclicmenuisawayofofferingvarietytotherepeatedclientele.

Somerestaurantsuseamenuthatispartcyclicandpartstatic.Thismeansthattheyhaveabasicmenuoffoodspreparedeveryday,plusrepeatedseriesofdailyspecialstooffermorevarietywithoutputtingtoomuchstrainonthekitchenstaff.

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V. FunctionS oF A MenuMenuisthebackboneofthehotel.Itgivesthebasicstructureonwhichtheotheraspectscanbeplanned.Italsogivestheoperatingneedsforthehotelorganizationi.e.itdictateswhatmust be done and how itmust be done. It is the key focal point of the entireoperation,andintermsofsellingitisveryoften,theNo.1,foodservicesalesman.

Menuisaconcise,accurateandcompletestatementorlistofalltheitemsordishesofthemealtobeservedorofferedforsaleforthecustomerandatthesametimeishiddenalistoftasks(jobs)tobecarriedoutbythehotelstaff.

Themenutells(thehotelstaff)thefollowing:-

1) Thefoodorgroceryitemstobepurchased.

2) Thestaffrequirementofthehotel,skilled/unskilledetc.

3) Theequipmentsneededfortheproductionandservice.

4) Thefacility,layoutandspacerequirementsofthehotel(kitchen,restaurant,etc.)

5) Thefacilitiesrequiredintheservicesareaorrestaurantanditsseatingcapacityetc.

6) Thetotalsalesandprofitthatcanbeachievedbytheestablishment.

7) Thedécoranddesignoftherestaurant.

8) Establishmentofthecostcontrolprocedures.

9) Thefinancialsuccessandpopularityoftheestablishment.

Vi. PrinciPLeS oF Menu PLAnninGItisthetermusedtodenotetheplanninginadvanceofadietarypatternforagivenperiodoftime.Byplanningamenuwecancometoknowwhatarethefoodstuffsthatwearegoingtoconsumeandinwhatformatscheduledmealtimessuchasbreakfast,lunch,tea,dinneretc.Menuplanningisanart.Itiscompiled(collectedfrom)ratherthanwritten.

Essentialsofmenucompilationaretoprovide:-

a) Acomplete,conciseandaccuratestatementofthemealtobeserved.b) Abalancedmealsoastoensureproperandappropriatecolorsandingredientswhichshouldbeinproperorder.

c) Amealwellplannedsothatitmaybecorrectlyserved.d) Amealcarefullypricedtoprovidetheappropriateratioofprofit.

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Whilethisisallverytrue,therearelotsmorefactorstobetakenintoaccountwhenthistaskhastobeaccomplished.

Vii. coMPiLinG MenuSThe primary importance is the overall concept of the establishment, its climate andwhetherthemenuproductisinkeepingwiththecateringpoliciesoftheestablishment.

Factorstobeconsideredwhilecompilingmenusare:-

1) Money to be spent

Bythecustomerandbythehotel(foodserviceestablishment).Smallerestablishmentmaynotbeinapositiontocatertotheneedsofwealthycustomersandviceversalargerhotelsmaynotbeinterestedtocatertotheneedsofaveragepeople.

2) Type of customer (guest)

Customerspreferencesvarywidelyanditisextremelydifficulttosatisfythemcompletely.Howevereveryeffortmustbetakentosatisfythemtothebestofonesability.Factorsaffectingmealpreferencesofguestcanbebroadlylistedasbelow:

a. Wants and needs

b. ConceptofValue

c. Itemprice

d. Objectofvisit

e. Socio-economicfactors.

f. DemographicConcerns

g. Ethnicfactors

h. Religiousfactors

i. Nutritionalfactors

j. Foodhabits

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3) Type of service:

Selfservice/Buffet,Plated/American,Silver/French,Russian,Banquet,Family/English,Gueridionetc.

4) Type of meals:

Morningtea,breakfast,brunch,lunch, evening tea, dinner,supper,snack,hightea,marriageparty,NewYear party,X’masetc.

5) Type of Catering:

Hotels,Starhotels,Restaurants-specialty, Institution- schools,Colleges, Hospitals, Industrial- Canteens, Offices, Factory,Transport Catering- Airlines,Railways,Cruise lines,Mobilevans, Cargo ships, Fast Foodoutlets,Mealboxes/Tiffinetc.

6) Type of Menus:

Staticorcyclic

7) Classes of Menus:

Alacarte,Tabled’hote,etc.

8) Quality of item:

Anyfoodwhichisincludedinthemenushouldbepalatableandbeinconformitytotheestablishment’sstandards.Anynewproductistestedforqualityandapprovedbyexpertsandtheniffoundsuitableintroducedandnormallyservedinthestaffcafeteriafirstandtheninthecommercialoutlets.

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9) Cost (Budget):

Moneyavailableforfood,costofrawmaterials,properratiobetweenhighandlowcostdishes, proportion of food cost to rawmaterial,margin of profit, sale price, subsidyinvolvedetc.

10) Availability and seasonal availability of foods:

Geography:Soil,Climate,season,fuel.

Location:Highaltitude,desert,hotregion.

Transport and food technology:Modern preservation packaging and distribution hasextendedthemarketofmanyfoods.

Seasonalavailability:Outofseasonfooditemsaremoreexpensive,lowerinqualityandtheirsupplyisundependable.Seasonalfoods,besidesbeingeconomical(cheap)arealsobetterinquality(primequality).Uselocallyavailablefood:theyarefresh,easytoget,lowincosttoo.Foodfromotherpartsofthecountryareexpensivecomparedtolocalitems.

11) Menu requirement and balance:

Avoidrepetitionofingredients,color,texture,consistency,flavor,cookingmethodszz

andtemperature.

Nzz utritivebalanceandvalueofthedishesshouldbeconsidered.

Itshouldcomplement(matchwith)theotherfoodandbeveragesserved.zz

Appearanceandpresentationzz

Popularityofthedishes.zz

Regionaldishesmustbeincluded.zz

Availabilityoftherawmaterial.zz

Useofseasonallyavailablefood.zz

Includeatleastonestarchitemwhenplanningcontinentaldishes.zz

Useofleftoversortrimmings.zz

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Seasonaldesirabilityofthedishes(coldrefreshingfoodsinwarmclimateandwarmzz

pipinghotfoodincoldclimate)

Properalternativesforvegetarians.zz

Menubalance:Lighttoheavyandheavytolight.zz

Whitemeatstodarkmeats.zz

Variationintheappearanceofthefood.zz

NutritionalBalance.zz

Ensurethatgarnishesareinharmonywiththedishesandnotrezz peated.

12. Hygiene concerns:

Menushouldbeplannedtakingintoconsiderationwhetheritcouldbekeptsafeandinprimequality till it reaches theguest.All possibleprovisions shouldbeprovided forkeeping thehygienestandards (Useofcoal,provisionsofsugarcaneJuice, foods likedates,jackfruitssweetmeatsetcwhichattractfliesshouldbeavoided.)

13) Layout/Work Space Concerns:

The layout andwork space shouldbe conducive enough to carryout theproductionandserviceofalltheitemslistedinthemenu.Beforeplanningmenukeepinmindthearea available, equipment available, bulk service facilities available, bulk productioncapability.

14) Equipment Concerns:-

Knowingthecapacityoftheequipments.Menushouldconformtolimitationofequipmentandphysicalfacilitiesavailable.Spreadtheworkloadevenlyamongalltheequipmentandwithinthecapacitylimits.

15) Manpower (skilled/unskilled) Kitchenandservicestaffcapability.zz

Skillandnumberofemployees,employed.zz

Avoidtoomanylastminuteprocesses.zz

Avoidtoocomplicatedprocessesoremphasisonuseofwrongkindoftoolszz

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Avoidtoomanylongjobs-especiallyforonecook.zz

Allowtimeforportioningandgarnishing.zz

Spreadtheworkloadevenlyamongtheworkers.zz

Havearecordoftimeandyield.zz

Spread thework load throughout the day.Balance the cooked and to order itemszz

againstthecookedinadvanceitemssothatyoudon’thavetodoeverythingatthelastminute.

Offeritemsthatthecooksareabletoprepareandareconfidentofpreparation.zz

Donotputitemsonthemenuthatareabovezz theskilllevelsofthestaff.

16) Peak volume productions and operating concerns: Themenushouldbeplanedinsuchawaythatpeakvolumeproductioninproductionandserviceoperationaresmoothatalltimes.

17) Finished Product: Appearanceofthefinalproduct,palatabilityandvarietyshouldbepalatableandacceptablehencerecipesshouldbe triedoutandstandardizedbeforeyou includean itemon themenu.

18) Menu planning pattern: Itisnecessarytohaveawellworkedoutmenupatternwhichissuitabletoclienteleandworkableasrelatedtothestaffandequipment.

19) Recipes to be used: Havestandardrecipesforeachitemsothatalltheproductionstaffknowsthepreparationandpresentationetc.

20) Policy of the establishment or regulations of the Government: Certainestablishmentmaynotservenon-vegetarianfooditems,orcertainfoods-becauseoftheirpolicy-e.g.nopork,nobeef,noalcoholetc.Jain-norootvegetables.

21) Full utilization of food and use of leftovers in hand:- Youcannotaffordtothrowfoodawayanymorethanyoucanaffordtothrowmoneyaway.Totalutilizationoffoodsinthemenusmustbeplanned.Whetherornotthisisdonecanmakeorbreakwholefoodserviceoperation.

21

22) Time Available

Timeavailableforthecustomertoconsumethemealespeciallyincaseofformalbanquetswhen15minutespercoursearenormallyallowed.Timeavailableforprocurementofrawmaterialsandtheproductionoffoodshouldalsobetakenintoconsiderationwhileplanningmenu.

23) Competition

Menusshouldbeplannedinsuchawaythatitgivestoughcompetitionwithotherhotelsorfoodserviceoperations.Morevarietyandcompetitiveorattractivepricesandservicesarekeptinmindwhileplanning.

24) Writing Menu

It isanart to the imaginationandcreativityof thepeople involved inwriting it.Thenames of the dishes shouldbewritteninpropersequenceof courses. Each dish shouldhaveoneor two linedescription underneath thenametoelaboratethespecialfeatures of the dish. It caninclude the type of cuisine,ingredients used, cookingtechnique used, garnishesand accompaniments usedand thefinalpresentationorappearanceitwillhaveafterthe cooking. This enablesthe guests to order as pertheir choice and want. Thisalso creates a fair idea ofthe dish in the mind of theguests,minimizethechancesofconfusionaboutthedishesand satisfies them.The font

22

sizeandcolorofthelettersshouldbeboldenoughsothatitseasytoread.Themenucardshouldalsohaveinformationaboutrelatedtothechargesleviedapartfromthepriceofthedishe.g.Taxeschargedwithrate,servicechargedwithrateetc.Remember-'MenuCardisasilentsalespersonworkingfortheorganizationanditsprofits'.

In order to make optimum utilization of the food following should be taken intoaccounts:

A)Usealledibletrimmings:Ifestablishmentisusingonlyportioncontrolmeats,poultryandfishandonlyfrozenandcannedvegetablestherewillbenotrimmingsandwasteButif freshavailable ingredientsareused,duringprocessing itwillgiveaway trimmingswhichisedibletrim.Youcaneitherthrowitawayandcallitaloss,oryoucanuseitandmakemoneyonit.Planrecipesthatcanutilizethesetrimmingsandputthemonthemenu fore.g.use smallmeat scraps for soups,choppedmeatpates,creameddishes,croquettesetc.uselargemeatsoups,usevegetablestrimmingsforpurees,soups,stews,stocks,fillingsforomeletandcrepes,usedayoldbreadsforstuffing,crumb,Frenchtoast,croutons,meatextender,etc.

B)Donotaddanitemtothemenuunlessyoucanusethetrimmings:Fore.g.donotputchateaupotatoesonyourmenuunlessyoualsoplantoserveanitemthatusestrimmingssuchascreamedpotatoesorcroquettes.

C)Plainproductiontoavoidleftovers:Thebestwaytouseupleftoversisnottocreatetheminthefirstplace.Handlingfoodtwice-onceasafreshitemandonceasaleftover-ismoreexpensiveandtimeconsumingthanusingitonceanditalmostalwaysresultinaproductofinferiorquality.

D)Planaheadforaccurateproduction:Carefulplanningwillresultinminimumleftovershoweversomeamountofleftoversarealmostinevitabletoavoidrunningshortofportions.Wheneveryouputanitemonthemenuthatcouldbecomealeftover,youshouldhavearecipereadythatwillusetheleftovers,accordingtoproperhygienicdisposalandsanitaryprocedures.

E)Eliminate“minimumuse”perishableingredients:Minimumuseingredientsarethosethatareusedinoneor twoitemsonyourmenu.Fore.g.chickenbreast toppedwithsautéedmushroomsbutnotuseperishable,theresultisahighpercentageofwasteorspoilage. This can be remedied by: change the recipe to eliminate theminimum use

23

ingredient, eliminate the item from themenu, addother items to themenuusing theingredientintoomanydishes.Trytoavoidbothextremes.

Menuplanningisanart.Itiscompiledratherthanwritten.Sincemenuisthebackboneofthehotel,itgivestheoperatingneedsforthehotelorganizationthatisitdictateswhatmustbedoneandhowitmustbedone.ItisthekeylocalpointoftheentireoperationandintermsofsellingitisveryoftentheNo.1,foodservicesalesman.

reVieW QueStionS(1)Classifymenuandexplainindetail.

(2)Differentiaebetweenstaticmenuandcyclicmenu.

(3)Givetheessentialsofmenucompilation.

(4)Explainfivefactorsbekeptinmindwhileplanningamenu.

(5)Whatprecautionshouldbetakentomakeoptimumutilizaionofthefood.

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Learning objectives : Attheendofthisunitlearnerswouldbeableto:

1. Tolistouttheprinciplesofindenting. 2. Toexplaintheimportanceofindenting 3. Todescribetheportionsegesofcomonfooditems. 4. Tostatetheapplicationofmenuindenting.

i. introductionDependinguponthemenu;foractualfoodproductionrawmaterialisrequired.Toprocuretherequiredrawmaterialfromthestoresawrittenrequestismadebythedepartment.Thiswrittenstatementonaprescribedrequest formis termedas“INDENT”and theprocessofmakingitknownas“INDENTING”.

Inanycateringunitoncethemenuisdecided,theChefinchargethenprepareanindentforthedailyrequirementofrawmaterial.Thisisnormallyaprescribedformattedbookwithcertaininformationalreadyprintedandsomeneedtobefilledbytherequisitioningauthority.

ii. ForMAt oF indent BookItisatailormadeformatwhichisdevelopedbytheorganizationkeepinginviewitsownrequirementaswhatallformationitneeds.Theindentsareprintedinthebookformandareboundintheshapeofabook.Inahotelgenerallyitismadeintriplicate.OneIndentBookmayhave50indentsinit.AnIndentshouldhavethefollowingdetails:

1. IndentBooknumberandrespectiveserialnumber

2. PlaceformentioningDateandtimeonwhichRequisitionismade

3. PlaceformentioningDateandtimeonwhichmaterialisrequired

4. PlaceforMentioningtheDepartmentwhichraisedtheIndent

5. Placeforwritingtheitemwithspecificationifany(specificnumbers/weight/coloretc.)

6. Placeforwritingquantitiesrequired

indentinGCHAPTERIII

25

7. Placeforwritingtheamountactuallyissuedbythestore(filledbystores)

8. Placeforwritingtherateofcommodity(optional)

9. Placeforname,signatureanddesignationofrequisitioningauthority

10.Placeforsignatureofpassingauthority

11.Placeforsignatureofstorekeeper(signsaftertheissue)

iii. PrinciPLeS oF indentinGThe Indents aremadewell in advance for regular items keeping in view the earliersalestrends,freshbookings,forecastregardingwalkinsetc.Forgroceryanddryitemsthestorerequest ismadefora longperiodof4-5days together.For fresh itemsandperishableitemsitisgeneratedforeachday.

Thechefinchargewillseewhatisleftinthefreezers,refrigerators,kitchenstoreandthenseetherequirementofingredientsforthedayandcomingdaysandthentheindentisraised.Thekitchenstoreisalwayskeptunderlockandkey.Onlyauthorizedpersonsareallowedtoaccessthestore.

Indentsaremadeintriplicate.Originalcopyalongwiththe2ndcopygoestostoreandafteritemsareissuedbystoreandactualissuingquantitiesarementionedonitacopyofthesamegoestoaccounts/F&BControldepartment.

Nowadaysmostofthehotelsareusingthee-indent,thatisindentingthroughasoftwarewhich enables a fast indenting and control process whichminimize the paper work.Thesesoftwarealsoallowasinglewindowprocessingandtheissue,balance,accounting,paymentsandcontrols.Throughthistheentireprocessbecomesveryeasy.

iV. FActorS tHAt inFLuence indentinG ProceSS:GeneratingindentisaprocessforwhichaChefneedstohaveexperienceofdoingso.Makingassumptions in termsof forecasting isanessentialelement. Itcomes throughexperienceandregularpractice.Allthefundamentalsofmenuplanningareappliedwhileindenting.Numberofpersonstobefedandthemenuiskeptinmind.Forregularroomservice,restaurantandotheroutletsasetrequirementismade.Foradditionalfunctions,banquettes,partiesandeventsaseparateindentisraised.Followingthestandardrecipeandconsideringthenumberofgueststheplanningforproductionisdone.

26

It is not mere multiplication of standard recipe with number of guests. A carefulconsiderationofmenubalanceandpresumptionsarefollowedtoindentthequantities.Useofleftoverfoodinthedeepfridge

Sizeofportionszz

Dayoffunctionzz

Typeofguest:Agegroup,religion.zz

Numberofexpectedguestsandnumberofguaranteedguestszz

Typeofmenuzz

Numberofsnacksofferedzz

Timeofservicezz

Whethercocktailisofferedzz

Weatherzz

Availabilityofingredientszz

Typeofserviceetc.zz

Portions size of common food itemsTherearesomeyardsticksforbulkcookingwhichmaybefollowedwhileindenting.

Food item Per unit (raw weight)

condition normal Feed number of cooked pieces

Rice 1kg Withoutbread 12personsRice 1kg Withbreads 22personsAtta 1kg Rotitandoori 24nosAtta 1kg Poori 35nosMaida 1kg Naan 18nos.Chicken 1 no Indiancurrycut 10piecesMutton 1kg Currycut 22-23piecesMutton 1kg Biryanicut 20piecesFish 1kg Friedboneless 22piecesDal 1kg 28-30personsPaneer 1kg Currycut 14-16persons

27

PerForMA oF An indent SHeet (MAnuAL ProceSS)

xYz HoteL

StoreRequisitionBookNo……......…............. Department…………………..

StoreRequisitionNo…………….....................

Date…………….................Time…..........…….onwhichrequisitionmade

Date…………….................Time…..........…….onwhichmaterialrequired

S.no. item (with

description)

Specification Quantity

required

unit Quantity

issued

unit

Requisitionmadeby……………………..............

Signature……………………………….................

Authorizedby(signature)……………….............. …..………...........................

Date……………………………………................ SignatureofStoreincharge

Indenting is similar to a requisitionwhich is an interdepartmental document sent forrequirementsofstationaries,food,goodsetc.Indentmeansadocumentstaingrequirementsofgoodsintermsofdescriptionofgoods,thequality,thespecificationsandtheunits.Itissenttothestorewhichinturnprocurestheseanddispatchthesametothedepartmentconcerned.

reVieW QueStionS(1)Explainthetermindentandindenting.

(2)Statethefactorsthatinfluencetheindentingprocess.

(3)Drawtheperformaofanindentsheet.

(4)Givetheprinciplesofindentingtobefollowed.

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PurcHASinG And StorinG oF Food iteMS


1. Explainpurchasingprocedures. 4. TostatethePrinciplesoffoodstorage.

i. introduction

Purchasingandstoringoffooditemsrequiredforactualpreparationoffoodforserviceisveryimportant.Onlyrightpurchasingoffooditemswillresultingoodyieldandproperportions of the finished food. There are different ways of procuring the food items.Beforetalkingabouttheactualfoodpurchaseweshouldunderstandthe“need”forit.

ii. deterMinAtion oF Food needS

Determination of food needs is amajor phase of the total purchasing responsibility,“Needs”refertoqualityaswellasquantity,bothofwhicharecloselyinter-relatedwithcostcontrol.

Quantitiesof foodneededarebasedon thenumberofpersons tobe served, the sizeportion to be given and the amount of the waste and shrinking loss involved in thepreparationofthefoods.Thisgeneralproceduremaybeusedindeterminingamountsofmeats,poultry,fruitsandvegetablesforspecificmenuitems.

RecordsofmealCensusmaybeusedtogoodadvantagetodeterminepresentnumberstobeserved.

Standardized recipes giveportion sizes andquantities required forprepared foods.Aknowledgeofwholesaleweightsandsizesforvariouscommoditieshelpsthebuyertotranslatehisquantityneedsintoappropriateunitsofpurchase.

iii. SYSteMAtic orderinG Procedure

Thecomplexityofpurchasingsystemwilldependonthesizeandthetypeoforganizationandestablishedmanagementpolicies.Proceduresshouldbeassimpleaspossible,withrecordkeepingandpaperworklimitedtothoseessentialforcontrolandcommunication.

CHAPTERIV

29

Goodpurchasingsystemincludetheuseofspecificationandappropriatebuyingmethod,asystemizedorderingschedule,andmaintenanceofanadequateflowofgoodstomeetproductionrequirements.Asystematicminimumandmaximumstocklevelprovidesameansofalteringthebuyertoneeds,particularlyregardingcannedandfrozenfoodsandstaplesetc.

Frequencyofpurchaseandtheamountoffoodpurchasedatonetimeisfairlydependentontheamountofmoneyathand,themethodofbuyingfrequencyofdeliveries,andspaceforinventorystock.Withadequateandsuitablestorage,thepurchaseofstaplesmayvaryfrom2to6monthsupplywithperishablesweeklyand/ordaily.

Awell-organizedpurchasingroutinewillsavetime,eliminateerror,andgiveassurancethattherightfoodwillbeattherightplacewhenneeded.

iV. MetHod oF BuYinGThefollowingmethodsofbuyingmaybeadoptedforquantityfoodpurchasing.

1. Informalortheopenmarket:Forsmallestablishmentspurchasingisdoneasperdailyneedfromthelocalmarketonregularbasis.Onlythosematerialandperishablesarepurchasedwhichare requiredon thatparticularday.Thequantitiespurchasedaresmallanddependsontheneedandconsumption.

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2. Formalcompetitivebidbuyingthroughtenders:Largeestablishmentsplanpurchasingforaspecifiedtimefromthelocalvenders.Thevendorsareaskedtosubmit theirclosedbidforalistofitemstobesuppliedforaspecificperiodoftime.Atleastthreeormorevendorsarecalledthroughadvertisementsinthelocalnewspapers.Thesesuppliersaregivennamesof theitemstobesuppliedandtheirspecifications.Theratesarefixedforaperiodoftimeaspercompanypolicy.Termsandconditionsarespecifiedforsuppliesandpayments.

3. Negotiatedbuying:Itisasemiformalmethodofbuying.Thisisdoneforitemswhichareofonetimepurchasenatureandtherearenotmanysuppliersoftheitems.Afterthebiddingtheratesarefurthernegotiatedwiththesupplierandpurchasesaremade.Negotiationsaredonebytheauthorizedpurchasemanagerormanager.

4. Future contracts: These contracts are done by the companywith the suppliers tostablisethecostsofmaterialandserviceshired.Thesearetheitemswhichareusedonaregularbasisbutrequiredatdifferentintervals.

V. BuLk PurcHASinGFor certain items, bulk purchases are recommended. These purchases are made toascertaintheminimumpricebuying.Thesearetheitemswhicharerelatedtoseasonalcropsandtheitemswhichcanbestoredforlongtimewithoutdeterationintheirquality,rathertheseitemsbecomebettertouseoveraperiodoftime.Example-Rice.

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the Purchasing Procedure

Purchasing Procedure has the following stages

1. Kitchens, Restaurants, Bars, etc send their requisitions to the store and storesintimates purchase department regarding the requirements. The procedure andspecimenformakingrequisitionslipcanbeseeninthechapter‘StoringandIssuingControl’.

â2. Purchase officermakes the final list of items to be purchased and decides thedepartment/supplier from whom to purchase and the quantity and qualityrequired.

â3. Eitherheplacesorderontelephoneandsendsthepurchaseorderlaterortheorderisplacedagainstpurchaseorder.Acopyofthepurchaseorderismarkedtostoresdepartmentsothatstorescanreceivetheitemsasperthepurchasespecifications.

â4. Thegoodsarereceivedalongwiththesupplyorderbythestoresdepartment.Thestorescheckthequality,quantity,weightetc.andchecksthepurchaseorderandsupplyorder.After ensuring the right quality andquantity he signs the supplyorderandreturnsthecopyofsupplyordertothesupplier.Acopyofthesupplyorderisalsosendtopurchasedepartmentandaccountsdepartment.Thesuppliersendsthebillalongwithasupplyorderandpurchaseordertoaccountsdepartmentforsettlementofthebill.

â5. Thestoresreceivethegoodsenteriesinthestoresandsuppliestotherespectivedepartmentsarealsomade.

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PurcHASe reQuiSition ForMAt

Number......................... Date..............

CostCentre....................

ABc HoteLPurcHASe reQuiSition

Pleasepurchasefor........................department.

Requiredon..........................

item no. code no. description Quantity required remarks

Requiredby....................Checkedby..................Approvedby......................

issuing department Purchase department

item no. Balance

available

daily/

Monthly

consumption Quantity

required

Purchase

order no.

Supplier delivery

date

StoreKeeper...................... PurchaseOfficer....................

33

SPeciMen oF PurcHASe order

Purchase order

Date:10.02.2007 ABCHOTEL No.56765

Ref:NoABC/07/45456 NewDelhi Phone:34543456

To: XYZ TheCannaughtPlace NewDelhi.

Pleaseenterourreferencenumberonsupplyorderandbill

Quantity Particulars rate total

Rs. P. Rs. P.

100Kg

250Kg

AlmondsType‘6’

PistachooType‘8’

190

180

-

-

19,000

25,000

-

-

Total 44,000 -

Theacceptanceofthisorderisanacceptanceofallconditionsherein.

SignaturePurchaseOfficerforABCHotel

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StAndArd PurcHASe SPeciFicAtionSAftertheusehasbeendetermined,thefoodbuyermustdeterminethespecificationsforeach quality of food desired, define in detail the specifications of each standard, andproceedtolocateaproductthatwillmeetthesestandards.

Specificationsshouldbebriefandsimplebutcomplete.Theycanbespecifiedintermsofbrand,weight,size,color,freshness,packingetc..Forexampledressedchickenfordifferentusesasroastedchickenshouldweigh650gmseach,forcurry900gmseachetc.Thecontractsarealsomadeinthesamecategories.

Reasons/Objectives for preparing Standard Specifications:

a) BuyingStandard:Foreachitemtobepurchasedabuyingstandardisestablishedbythemanagement.

b) WrittenOrder:Thesupplierisinformedinwritingpreciselywhatthemanagementrequirestopurchase.

c) Price:Thepriceof the item is settledalongwith thepurchasespecificationof theitem.

d) ReceivingDepartment:Thereceivingdepartmentissuppliedwiththecopyofpurchasespecificationsothatheknowswhatqualitytobeaccepted.

e) QualityofFinishedProduct:Therightqualityofitemwillensuretherightqualityoffinishedproduct(dish).Thiswillensurethestandardfoodandstandardportionsize.

f) ChefsPerformance:Ifchefissuppliedthestandardrawmaterialthenhecannotblamethepurchasedepartmentforprovidingsubstandardrawmaterialforanycomplaintinthekitchen.

Vi. SeLection oF FoodSFamiliaritywithgradestandardsforeachcommodityisessentialtotheunderstandingofthelevelsofqualityinfoods.

Methods of PurchasingThetruecostofanitemisdifferentfromtheprintedpriceofthesameitem.Thetruecostsincurredwillbetheinvoicepricelessdiscounts.Tothispricecarriageinwards,

35

packaging,insurance,forwardingcost,etcistobeadded.Incaseofpurchasingofheavyequipmentstheinstallationcostistobeadded.

the following are the methods of purchasing:1. ContractPurchasing 4. PurchasingthroughTenders

2. PurchasingthroughQuotations 5. CentralisedPurchases

3. CashPurchases 6. PeriodicalPurchases

1. contract PurchasingThecontractmeanswhenthebuyerandseller-signacontracttosupplythecertainquantityof itemor to supply approximatequantityof item for a certainperiod.TheContractPurchasingcanbeoftwotypes:Specificperiodcontractandspecificqualitycontract.

Purchasing through Quotations

Thisformofpurchasingisparticularlyusedforperishableitemslikefruits,vegetables,milk,eggs,bakeryproducts,etc.Thesupplierattimesdoesnotwanttosignacontracttosupplyacertainitematafixedpriceforacertainperiodthenthismethodofpurchasingbecomespopular.Thequotationsfromdifferentsuppliersforcertainitemsarecollectedandthequotationsarecomparedandthecompetitivesupplierisplacedordereitherforalltheitemsforwhichhehasofferedquotationorapartoftheitemsareorderedtoonesupplierandremainingitemscanbeorderedtotheothersupplier.

3. cash Purchases

Thedepartmentalstoressellingallkindofgroceries,fruits,vegetables,frozenfoodhavemushroomedinthiscompetitiveworldandthepricesareverycompetitiveandchangeondailybasisduetocompetition.Hotelsattimeprefertosenditsrepresentativeswiththelistandpurchasefromvariousdepartmentalstores,paycashandcarrytheitems.Thisensuresthebestqualityfreshperishables,andatcompetitiverates.Usuallymanagementfixesthelistofdepartmentalstoresfromwheretopurchasegroceryandotherperishableitems.Thesedepartmentalstoresarelargeenoughtoensureregularsupplyofallcommoditiesatcompetitiverates.Evencreditfacilitiescanbeextendedbythedepartmentalstores.

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4. Purchasing through tenders

Theopentendersarecalledtosupplycertainquantityofitemswithspecifications.Theprospectivesuppliersapplythroughsealedtendersonthetenderformssuppliedbythehotelalongwithearnestmoney.Tendersareopenedataspecifictimeanddateinthepresenceofthosesupplierswhoarepresent.Ratesarecomparedandtheorderisplaced.Theunsuccessfulsupplier’searnestmoneyisreturnedandtheselectedsupplier’searnestmoneyisretainedandreturnedafterthecontractisover.Thecontractissignedbetweenthehotelandsupplier.Thedifferencebetweencontractsupplyandtendersupplyisthatthecontractcanbegiventoanynearbysupplierbutincaseoftendertheadvertisementisrequiredtobemadeandallsupplierswithaspecificfinancialstatusareallowedtofillupthetenderforsupplies.Purchasingthroughtenderisrecommendedwhenalargequantityisrequiredandbymakinganopenofferthroughprintmediaalargenumberofprospectivesupplierscanbereachedandmorecompetitiveratescanbeobtained.

5. centralised Purchase

Achainofhotelsmayprefertohaveacentralisedpurchasingsystemfornonperishableitems.Allrequisitions/requirementsfortheentireyearorforaspecificperiodaresenttoheadoffice.ThePurchasedepartmentplacesorderforallthehotelsanddispatchtheitemstovarioushotels.Theadvantageofcentralizedpurchasingisthatitreducesthepurchasedepartment’soverheadsandduetolargequantityoforderedfoodmorecompetitiveratescanbesettledforallcommodities.Thecentrestoreskeepsomereadystockofvariousitemswhereeverpossible.Sometimesthesuppliersaredirectedtosupplytherequisitequantitytotherespectivehotelsandthehassleofsupplyingisalsoeliminated.

6. Periodical PurchaseCertain items are not purchased on regular basis and are procured periodically. Theprocedureadoptedfor theirpurchase isusuallyquotations,cashandcarryorcontractpurchasing.Usually either the non perishable items are purchased through periodicalpurchasesystemorthoseitemswhichmaynotberequiredonregularbasis.

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StAndArd PurcHASe SPeciFicAtionSAconcisedescriptionofthequality,size,weight,quantity,etcofaparticular itemisdescribedinaStandardPurchaseSpecification.Thespecificationisdeterminedbythemanagementafteralotofconsiderationandshouldbeadheredtoasfaraspossible.Formakingthepurchasespecifications,themenu,pricing,portionsize,priceofthemenu/dish,desiredfoodcost,etcareconsidered.Thebincardcontainsthespecificationoftheitemmentionedoneachbinandisstrictlyfollowedbystores,purchasedepartment,receivingdepartmentandthechef,bar,restaurant,etc.Copiesofthepurchasespecificationsarealsoreadilyavailablewithalltheabovementioneddepartments.

Vii. receiVinG oF PurcHASed iteMSAnyitempurchasedshouldbecarefullyinspectedforensuringqualityandquantityofthearticlebytheauthorizedpersonwhohasknowledgeofstandardpurchasespecificationsonwhichmaterialissupposedtobesupplied.Heisauthorizedtoreceiveorrejectthesupplieditems.Meats,fish,shellfishandsuchotheritemswhicharecostlyandhighlyperishableshouldbeinspectedbythechefforfreshnessandqualitystandards.

Viii. StorAGeTheproper storageof food immediately after it hasbeen received and checked is animportantfactorinthepreventionandcontroloflossorwastefrompilferage,deteriorationorinfestation.Properstorageproceduresarediscussedinthenextchapter.

a) Periodical check of Local Markets for Fluctuations in ratesPeriodicallylocalmarketsshouldbecheckedforactualmarketpricetomakesurethatthebuyingisinorderandthepurchasesaremadeatrightprice.

b) Storage of Purchased itemsAfteracarefulselection,inspectionandreceivingofitemsthenextmostimportantthingisaproperstorageoftheseitems.Soonafterthepurchasedgoodsaredeliveredtheyneedtobesendtotherespectivestorageareas.Itisimportanttomaintainthefreshnessandqualityofthepurchaseditemsbecausetheymaynotbeusedonthesamedayortime.Itisthereforesuggestedtoplacetheminanappropriatestorageplaceassoonaspossible.

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Theitemsarefirstsegregatedasper theirstorageplaces.The itemspurchasedareoffollowingnature:Dry items:zz These itemsarenonperishable;meanswhichdonotneedanyspecifictemperatureforstorageandcanbekeptatroomtemperature.Theseincludepackeditemslikemasala,cleaningagents,sugar,atta,rice,pulses,conveniencefood(cannedproducts)etc.Perishable items:zz Meat,Fish,Chickenandothermeats, etc. arehighlyperishableitemsandneedtobekeptunderfreezingrefrigerationassoonastheyarereceivedandcheckedforqualityandquantity.Vegetablesandfruits,freshmilkandmilkproductsarealsoperishableandneedtobekeptunderrefrigeration.

StorinG

ThebasicmotiveofthestoredepartmentistosupplytherequisitestorestoKitchens,Restaurants,Bars,HouseKeeping,etc.asandwhenrequired.Thereshouldbenowastageofstocksduetobadstorage,overstocking,wrongstoring,wrongissuing(FIFO),etc.Thestorekeepershouldnotonlybeabletosupplytherequisitesuppliesbutthegoodssuppliedshouldalsobeasperthedesiredspecifications.Unnecessarystoringoflargequantityshouldalsoalsobeavoidedasthiswillincreasetheinventorycostandlargerstorespaceisrequiredandthismayalsobeacauseofwastageofstores.

The stores/should be located near the receiving departments and they should also beconvenientlylocatedsothatvariousdepartmentscanpickuptheirstoreswithoutwastingmuchtimeandenergy.Thegoodsliftscanbeprovidedtosupplythegoodstovariousdepartments.

The size of the stores should be large enough so that different.items can be storedseparately.Moreoverspaceisrequiredtoun-packthelargepacketsandthenstackthemproperly.Itisasayingthatinstoresthereshouldbeaspaceforeverythingandeverythingshouldbeataproperplace.Thestoresshouldbewellventilatedandwelllit.Thishelpsinincreasingtheshelflifeofthegoods.Thestoreshouldalsohavesufficientracks,containers,refrigerators,deepfreezers,etc.sothat thegoodscanbestoredatpropertemperature.Forstoringwinesthecellarshouldbemadeinbasementorthetemperatureofthecellarshouldbemaintainedsothatthewinesarestoredproperlyandtheyshouldnotgetcorkyduringstoragetime.

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Thestoredepartmentshouldadheretospecifictimingssothatalldepartmentscouldpicktheirstocks.Usuallydifferent timingsareallocated tovariousdepartments topick theirstocks.Thisscheduled timinghelpshotel tosupplygoods toeveryonewithoutwastingtime.Afterthestoretimingsthestoreshouldbeproperlylockedandsealedandthekeysshouldbedepositedwithtimeoffice.Onlythestaffworkinginstoredepartmentshouldbeallowedtoenterinthestores.Incasestoreistobeopenedintheabsenceofstorekeeperthenthreeresponsibleofficersshouldopenthestoreandallgoodsissuedshouldberecordedandthestorekeepershouldbeinformedaboutthesameonhisarrivaltothehotel.

Layout of Stores

Whateverformoflayoutisused,itisadvisablethatthestoresstocklistsshouldbeprintedinrelationtothelayoutsothatstocktakingbecomesconvenient.

Considerationtobefollowedfortypicallayoutofscores:

(i) Thestoreditemsshouldbeeitherarrangedalphabeticallyornumerically.Forallitemsseparatebincardsshouldbemade.

(ii) Thefrequentlyissuedgoodsarestorednearthedeliverydoor/windowandtheitemswhicharenotissuedfrequentlycanbestoredalittleawayfromthewindow/door.

(iii) Thecommoditiesstoredcanbegrouped.Forexampleallpulsescanbestoredatoneplaceandfruitsandvegetableatotherandthecannedfoodatdifferentplaces/racks.

c) Principles of Food StorageThefundamentalprinciple in thestorageoffoodis tokeepitclean,safe touse,coolandcovered.Dailycleaningofstorageareaandregularinspectionsshouldbedonetoavoidanyfaultinthestorage.Weeklycleaningandspringcleaningisamusttoensureprotectionfromhazardsofrodentsandinsectswhichmayspoilthestoredfooditems.

Tocheckthepilferageandmaintainhighstandardsofhygieneaccesstothestoredzz

itemsshouldberestrictedtotheauthorizedpersonsonly.

Onlydailyrequiredperishableitemsshouldbegivenandkeptinthekitchen.Restofzz

itshouldbekeptindeepfreezersandfridge.

Thedrystoreroomshouldbewell-lit,dry(withoutdampness),wellventilated,clean,zz

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verminproofandawayfromdirectsunlight.

Storageshelvesorcupboardsshouldbeheavyandbalancedtotaketheloadofthezz

itemskeptonit.Thereheightshouldbesuchthatitiseasytohandle.Theyshouldbeplacedinsuchawaythatitcanbeseeneasilybythestoreinchargeforaninstantreferral.

Preferably the racksshouldhaveprovisionofadjustmentofheight inbetween thezz

shelvessothatthespacesareutilizedtothemaximumasperthesizeofthestoreditems.

Tightfittedcoversshouldbeusedforthestoragebins.zz

Heavyitemsoflargepackingshouldbekeptatlowerracks.Lightweightitemsshouldzz

bekeptathighershelves.

Frequentlyissueditemsshouldbekeptinfrontanditemsusedseldomshouldbekeptzz

far end.

FIFO-FirstinfirstoutandLIFO-Lastinfirstoutshouldbemonitored.Thissystemzz

keepsthestockrotatingandallowsmaintainingaproperuseofarticlewithinstipulatedtimeframe.

Nofoodstoragebins,boxesetc.shouldbekeptdirectlyonthefloor.Itshouldalwayszz

bekeptataraisedplatform.

Thestoragebinsshouldbemadeofamaterialwhichdoesnotgetrustedorgetsgreasezz

accumulatedonthem.Theyshouldbeeasytoclean.Theyshouldalsonotgetreactedwiththematerialkeptinit.

Careshouldbetakenwhilestackingthefooditems.Itemswhichareverystronginzz

smellorfragranceshouldnotbekeptclosetotheitemswhichmayabsorbit.Forexample;Tealeafmayabsorbsmellofdetergentsoapifkeptsidebyside.

Seafoodsmustbestoredinthedeepfreezersat-35Cwrappedinthefoodgradepolyzz

bags.

Alwaysputatag(meattags)onmeatsstating;Dateandtimeofdelivery,weight,typezz

and cut.

BinCardsshouldbeusedforinformationoftheproduct.zz

Parstocklevelsshouldalwaysbecheckedforreordering.zz

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recoMMended teMPerAtureS For StorAGe oF SoMe coMModitieSFollowingisthelistofsomefooditemswiththerecommendedtemperaturesonwhichtheyshouldbestored

S.no. item recommended temperatures

01. DressedPoultryFrozen -18C

02. DressedPoultryFresh(samedayuse) -3to0C

03. Eggs 2C

04. Milk(Bottled/Polybag)andmilkproducts -1to4.4C

05. Fish -5to-1C

06. ShellFish -18to-10C

07 Meats -8to-3C

08 Rootvegetables Roomtemp.(22C)

09 Tomatoes 13-15.5C

10 Freshfruits 5-8C

11 Grocerydry Roomtemp.

12 Oilsandfats Roomtemparature

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Purchasingplaysanimportantroleincontrollingboththecostandqualityofproductionisanotheressentialaspectsothatthestoredepartentcanadheretospecifictimingssothatalldepartmentcouldpicktheirstocks.

reVieW QueStionS(1)Whatisstandardpurchasespecification.DrawaSPS.

(2)Definepurchasingandstoring.

(3)Whatarethedifferentmethodsofpurchasing.

(4)Listtheprinciplesoffoodstorage.

(5)Givetherecommendedtemperaturesforstorageofsomecommodities.

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(i) tostatetheimportanceofFoodCost

(ii) tolisttheelementofCost(FoodCost,LabourCost,Overheads)

(iii)tocalculateFoodCost

(iv) tocalculateofLabourCost

(v) tocalculateofOverheads

(vi) tocalculatekitchenProfit/GrossProfit,afterwageprofitandnetprofit.

(vii)tocomplaineachelementaspercentageofsales.

i. introductionInHotelIndustry,theCostisclassifiedintoMaterials(FoodCost)Cost,LabourCostandOverheadCost.Itisveryimportanttohaveaclosewatchonthesecostsasalittlevariationcanbadlyaffectthesale/profitofthehotel.Incasetheactualfoodcostismorethanestimatedfoodcostthentheprofitoftherestaurant/foodandbeveragedepartmentwill reduceand if theactual foodcost is less thanestimatedcost then theguest feelscheatedaseitherhehasbeenservedsubstandardfoodortheportionservedtohimissmallerthanthatofstandardportionsize.Onemustknowhowtocalculatethematerialcost,labourcostandoverheadsbeforeseeingitsrelationtosales.

a) Material cost (Food cost)Inmaterialcost(foodcost)onehastotakeintoaccounttheopeningstock,freshstoresreceipts, closing stock and the food consumed by staff or served as complementarytoguestsusuallyspoilageoffoodischargedto thematerialcost.Fromthefollowingexample,itwillbeclear,thathowmaterialcostiscalculated.

Food coStinG

CHAPTERV

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illustration 1 : AscertaintheTotalMaterial(Food)CostanditspercentagetoNetSalesfromthefollowinginformation:

TotalSale ` 57,500

OpeningStock `1,000

FreshIndents/Purchases `12,000

ClosingStock `500

FoodConsumedbyStaff `600

FoodServedtoGuests(asComplementary) `400

Solution : TotalMaterial/FoodCost:

Amount`OpeningStock 1,000AddFreshIndents/Purchases 12,000

13,000LessClosingStock 500

12,500LessFoodServedtoStaffandGuests(FreeofCost)* 1.000TotalMaterial/FoodCost 11,500

ToAscertaintheMaterialCostPercentagetoNetSalestheformulais:

TotalMaterialCostX100 11.500X100= ———————————— = ––––––––––– =20%

TotalSale 57,500

TheMaterialCostPercentagetoNetSaleis20%

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Working notes

*FoodConsumedbystaff `600

Foodservedtoguests(ascomplementary) `400

Total `1,000

b) Labour costToascertainthelabourcostonemustinclude,apartfromwagesandsalaries,allotherexpenditureincurredonstafforonitswelfarelikeMedicalReimbursement,LeaveTravelConcession (LT.C.)/Contribution towardsEmployee’s Provident Fund (E.P.F.), FreeFood,Uniform,Accommodation,InterestSubsidyonLoan,Telephone,etc.

illustration 2 : AscertaintheTotalLabourCostanditspercentagetoNetSalefromthefollowinginformation:

Amount(`)

TotalSale 1,14,000

WagesandSalary 7,000

ContributiontowardsE.P.F. 700

MedicalRe-imbursement 500

LT.C. 1,200

UniformandWashingAllowance 500

AccommodationworthRs.600,chargedat 200

InterestSubsidy 200

FreeTelephoneatHome 500

Food,ChargedfromEmployees 200

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Solution 2: Total Labour Cost

Amount(`)

WagesandSalaries 7,000

E.P.F. 700

MedicalRe-imbursement -500

L.T.C. 1,200

UniformandWashingAllowance 500

RentforAccommodation 600

LessChargedfromEmployees `200

400

InterestSubsidy 200

FreeTelephoneatHome 500

FoodforEmployees 4.00

FoodMoneyCharged`200 200

TotalLabourCost 11,200

ToascertaintheLabourCostPercentagetoNetSale,theformulais:

TotalLabourCostX100 11.200X100= ———————————— = —————— =9.82%

TotalSale 1,14,00

TheLabourCostPercentagetoNetSaleis9,82%

c) over HeadsAllothercostslikeofficeexpenses,rent,interest,lightandpower,commission,water,gasandfuel,cookingcokeandwood,advertisementandmarketingexpenses,miscellaneousexpenses,etc.areincludedunderthishead.

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illustration 3 : Ascertain theOver heads and its percentage toNet Sales from thefollowingdata:

Amount(`)TotalSale 27,900Rent 4,000Interest 1,000Commission 500Depreciation 1,000Advertisement 700GasandFuel 200ElectricityandPower 500Water 100MiscellaneousExpenses 1,000Laundry 300

Solution:

Total Over heads

Amount(`)Rent 4,000Interest 1,000Commission 500Depreciation 1,000Advertisement 700GasandFuel 200ElectricityandPower 500Water 100MiscellaneousExpenses 1,000Laundry 300TotalOverheads 9.300

Note:Thelaundrychargescanbeapportionedintotwo(i)Overheads,(ii)LabourCost.Thisallocationwillbedoneifthestaff’suniformiswashedbyhotelfreeofcost.

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ToascertaintheOverheadspercentagetoNetSaletheformulais:

TotalOverheadsX100= ———————————

TotalSale

-9.300X100= —————— 33.33%

27,900

TheOverheadsPercentagetoNetSaleis33.33%

illustration 4FromthefollowinginformationascertaintheFoodCost,LabourCostandOverheadsandalsofindoutPercentagetoTotalSaleofeachcost.AlsofindoutGrossProfit/LossandNetProfit/LossanditspercentagetoTotalSale.

Amount(`)Sale Food Beverage

20,00015,000

OpeningStock Food Beverage

700800

Purchases Food Beverage

8,5006,800

ClosingStock Food Beverage

300400

RestaurantRent 14,000FuelExpenses 800OfficeExpenses 2,000MiscellaneousExpenses 1,200TravellingAllowance 500ContributiontowardsE.P.F. 1,500WagesandSalary 10,000FurniturePurchased 4,000Depreciation. 300Telephone 200Repair 200

The total fooddebited tostaffcanteen frommainkitchenwasRs.1,200butRs.200 was charged from staff towards meal. Hotel paid Rs. 1,000 as rent for staff

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accommodationbutstaffwascharged`300only.Thehotelservedfreefoodtosomeguestsworth`1,100.

Solution 4: Total Food Cost

Amount(`)

OpeningStock Food`700

Beverage`800 1,500

AddPurchases Food` 8,500

Beverage`6.800 15.300

16,800

LessClosingFood`300

Stock Beverage`400 700

16,100

LessStaffMeal*(1200-200) 1.000

15,100

LessFreeFoodservedtoGuests 1,100

Total Labour Cost

Amount(`)

StaffMeal 1,000


TravellingAllowance 500

ContributiontowardsE.P.F. 1,500

MedicalRe-imbursement 500

Rent** 700


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Total Over heads

Amount(`)

RestaurantRent 14,000

FuelExpenses 800

OfficeExpenses 2,000

MiscellaneousExpenses 1,200

ElectricityandPower 400

FreeFoodServedtoGuests 1,100

WaterCharges 300

Depreciation 300

Telephone 200

Repair. 200

TotalOverheads 20,500

Total Sale

Amount(`)Food `20,000

Beverage `15.000 35,000

Food and Beverage Cost PercentageTotalFoodandBeverageCostX100 14.000X100

= ————————————————— = —————— =40%TotalSale 35,000

Labour Cost Percentage:

TotalLabourCostX100 14.200X100= ———————————— = —————— =40.57%

TotalSale 35,000

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Over heads Percentage:

TotalOverheadsX100 20.500X100= —————————— = —————— =58.57%

TotalSale 35,000

NetLoss =TotalCost-TotalSale

NetProfit=TotalSale-TotalCost

TotalCost = TotalFoodCost+TotalLabourCost+TotalOverheads

=14,000+14,200+20,500=`48,700

NetLoss =48,700-35,000=`13,700

GrossProfit= TotalSale-TotalFoodCost(VariableCost)

=35,000-14,000=`21,000

GrossProfitX100GrossProfitPercentage= —————————

TotalSale

21.000X100= —————— =60%

35,000

NetLossX100NetLossPercentage= ————————

TotalSale

13.700X100= —————— =39.14%

35,000Working Notes:

TotalFoodSendtoStaffCanteen `1,200

LessMoneyChargedfromStaffforMeals 200

NetAmountSpendonStaffMeal* 1,000

TotalRentPaidbyHotelforStaffAccommodation 1,000

LessRentChargedfromStaffforAccommodation 300

NetAmountPaidbyHotelforStaffAccommodation** 1,000

Note:Theamountof`4,000spentonpurchaseoffurnitureisacapitalexpenditure,hencewillnotbeshowninrevenueexpenses.

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illustration 5 : FromthefollowingdataavailableascertaintheFoodCost,LabourCostandOverheadsandalsofindoutGrossProfit/GrossLossandNetProfit/NetLossandtheirpercentagetoTotalSale.

Amount(`)Sale Food Beverage Others

2,00,0001,60,00024,000

OpeningStock Food Beverage

10,0002,000

Purchased Food Beverage

60,00040,000

ClosingStock Food Beverage

8,0004,000

WagesandSalary 40,000ContributiontowardsE.P.F. 5,000MedicalRe-imbursement 4,000Laundry 2,000TelephoneBills 1,000RentforRestaurant 12,000RepairandMaintenance 2,000ElectricityandPower 1,500WaterCharges 500GasandFuel 2,000MiscellaneousExpenses 800OfficeExpenses 5,000PrintingandStationery 1,000L.T.C.PaidtoStaff 1,200Depreciation 1,000

(i) Outof`2,000spendonLaundry;`500wasspend;onStaff’sUniformWashing

(ii) Staffwasservedafreefood`2,000

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(iii) Staffwas given accommodation for ` 500,where as hotel paid ` 2,000 for thesame.

(iv) Staffwasgiveninterestsubsidyof`500(v)Complementaryfoodservedtoguestsfor `2,000.

Solution 5 : Total Food Cost

Amount(`) Amount(`)OpeningStockFood 10,000Beverage 2.000 12,000AddPurchasesFood 60,000Beverage 40,000 1,00,000

1,12,000LessClosingStockFood 8,000Beverage 4,000 12,000

1,00,000LessStaffMeal 2,000

98,000LessFreeFoodServedtoGuests 2,000Total Food Cost 96,000

Total Labour Cost

Amount(`)


ContributiontowardsE.P.F. 5,000

MedicalRe-imbursement 4,000

Laundry 500

L.T.C.paidtoStaff 1,200

StaffMeal 2,000

StaffAccommodation(`2,000-` 500) 1,500

InterestSubsidy 500

Total Labour Cost 54,700

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Total Over heads

Laundry(`2,000-`500) 1,500

TelephoneBills 1,000

RentforRestaurant 12,000

RepairandMaintenance 2,000

ElectricityandPower 1,500

WaterCharges 500

GasandFuel 2,000

MiscellaneousExpenses 800


PrintingandStationery 1,000

Depreciation 1,000

ComplementaryFoodServedtoGuests 2.000

Total Over heads 30,000

totAL SALeS Amount(`) Amount(`)

Food 2,00,000

Beverage 1,60,000

Others 24,000 3,84,000

TotalFoodCostX100Food Cost Percentage = ——————————

TotalSale

96,000×100= ————— =25%

3,84,000

TotalLabourCostX100Labour Cost Percentage = ———————————

TotalSale

54,700×100= —————— = 14.24%

3,84,000

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TotalOverheads×100

Over heads Percentage = ———————————TotalSale

30,300×100= —————— = 7.89%

3,84,000

NetLoss = TotalCost-TotalSale

NetProfit = TotalSale-TotalCost

TotalCost = TotalFoodCost+TotalLabourCost+TotalOverheads

=96,000+54,700+30,300 =`1,81,000

NetProfit=3,84,000-1,81,000 =`2,03,000

GrossProfit=TotalSale-TotalFoodCost

=3,84,000-96,000=`2,88,000

GrossProfit×100GrossProfit Percentage = —————————

TotalSale

2.88.000X100= ——————— =75%

3,84,000

NetProfitX100Net Profit Percentage = ———————

TotalSale

2,03,000X100= ——————— =52.87%

3,84,000

Note:

1. ForthepurposeofcalculatingFoodCost‘Food’meansFoodandBeverage.

2. TofindouttheFoodCostPercentageandGrossProfitPercentageinsteadoftakingTotalSaleonlyFoodandBeverageSalecanalsobetaken.

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ii. controL oF Food coStFoodCostisoneofthemajorcostsoftheRestaurantandthereisalwaysariskoffoodcostgoinghighandlowduetothenegligenceofthestaff.Incasethefoodcostgoeshighthenthatmeans;directlosstothehotel/restaurant,asthecostofsale(FoodCost)willgohighand;thegrossprofit(sale-foodcost)willcomedown.Ontheotherhandifthefoodcostislowthenthatmeanseithertheguestisgivenasmallportionorheisservedsubstandardqualityoffood.Thiswillsubsequentlyresultinlosingpermanentcustomersandhencewillreducesaleandprofit.

To control the Food Cost one must remember the following points:

(i) Purchasing

Thepurchasedepartmentmustensurethattherightqualityoffood,atcompetitivepriceandrightquantityofrawmaterialshouldbeprocuredtokeepthecostcontrol.

(ii) Receiving and Storing of Raw Material

Therawmaterialreceivedbystoresmustbeinspectedforthequalityandthequantitydesired, and in case found not up to requirement should be returned to supplier forreplacement.Allstoresreceivedmustbestoredataproperplace. It issaying that instoresthereshouldbe,‘aplaceforeverythingandeverythinginplace’.Thestorekeepermustensurethatnofooditemshouldgetspoiledandifithappensthenitischargedtostorekeeper.

(iii) Issuing

Allgoodsshouldbeissuedafteraproperrequisition.Thestorekeepermustfollowtheruleof‘FIRSTINFIRSTOUT(F.I.F.O.)’,whichmeansthegoodsreceivedfirstareissuedfirst.

(iv) Wastage

Thewastage,atalllevels,i.e.Portioning,Cooking,Storing,etc.shouldbeasminimumaspossible.Thewastageoffoodshouldbeavoided.Alltrimmingsofvegetables,bones,andotherrawmaterialwastesshouldbeusedtocookstock,soups,gravies,sauces,etc.

(v) Proper Storing of Cooked Food

Incasethecookedfoodisleftattheendofthedaythenitmustbestoredatapropertemperaturesothatitcanbeusedonthefollowingday,ifsorequired.

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(vi) Spoilage

Thecooksmustensurethatthereshouldbeasfaraspossiblenospoilageoffoodinthekitchen.

(vii) Ensure No Food is Served Without Bill

Incasefoodisallowedtobepickedupwithoutproperbillthenthiswillincreasethefoodcost.

(viii) Portion Control

TheChefmustensurethatdishisasperthestandardportion,asboththelargerportionandsmallerportionisharmfultothehotel/restaurant.Alargeportionwillincreasethefoodcostandasmallportionwilldissatisfytheguest.

(ix) Standard Recipe

TheChefmustensurethatalwaysstandardreceiptshouldbefollowed,orotherwise,theguestmaynotalwaysfindsimilarstandardofthedishandthiswilldissatisfyhim.

iii. controL oF LABour coStTocontrolthelabourcost,thehotelmustensurethatthestaffisretained,asthenewstaffwillalwaystakesometimetoadjustandtillthenwillgivelessoutput.Mostofthehotelslosemoneyduetooverstaffing.Ithasbeenobservedwithexperiencethatoverstaffdoesnotimprovethequalityofservice,ontheotherhanditbringsslacknessinthestaffandtheiroutputreduces.Theoverstaffingalsoincreasethelabourcost.Itisnotrecommendedtopaylesstostaffbutthebetterwillbeifhotelgetthebestoutofthestaff.

Thehotel,whereeverpossible,mustreduceoverheadsandotherexpensesonstafflikeonaccommodation, food, interest subsidy,L.T.C., etc.Tocontrol the labour cost isverysensitiveandtrickyissue.Ifstaffisofferedlessperksthanothersimilartypeofhotelsthenhemayleaveyouandjointheotherhotelandthiscanhaveabadaffectonyourqualityofproductbecause thegoodworkerwillbehiredby theotherhotelandcomparativelybadworkerwillbeleftwithyou.

Incasesaleincreases,automaticallythelabourcostpercentagetototalsalewillcomedownandviceversa.Tocontrollabourcost,thehotelmaydecidewhetheritiseconomical

58

tobakeownproductsortobuyfromthemarket.Theymayalsothinktocontinuewiththesamemenuortochangeittoreducethelabourcharges.E.g.ifChinesefoodisnotdoingwell,thehotelmaydecidetoclosetheChineseCuisineandhencewillsavethelabourcost.

iV. controL oF oVer HeAdS coStTocontroltheoverheadscost,thehotel/restauranthastostudydeeplyeachandindividualcostindetail.TheManagementandtheAccountantwilldecidehowtoreducetheoverheadscost.Sometimesconsultant’sservicesareobtainedtofindthewaystoreducetheoverheads.

Themostcommonlyoverhead tobecontrolled is interest.Thedebt shouldneverbeallowedtoincreasebeyondcertainlimitastheinterestburden.Sometimesitcannotbebornebythecompanyanditgetsbankrupt.Theothersensitiveoverheadsaretravellingexpenses,rent,pilferage,electricityandpower,advertisement,entertainment,printingandstationery,etc.Theoverheadsshouldnotbecurtailedatthecostofthequalityofgoods/services,asitwilldirectlyreducethesale.

V. PricinGInhotelindustrytwosystemofpricingareverycommon.Firstly,Pricingfixedonthebasisoffoodcostandsecondly,marksuppricing.Ifthemanagementwantstohave30%foodcostthenthetotalfoodcostofadishormenuiscalculatedandaccordinglysellingpriceisfixed.Supposeadish’sfoodcostisRs.30thenthesellingpricewillbeRs.100.ThebalanceRs.70istocoverlabourchargesandoverheadsandthebalanceistheprofit.Thispricingmethodisverysuitablewhentheothercostarefullycontrollable,otherwisethemanagementwillbearloss.

Mark up pricing: Thisisthepricingofadishormenuoverandaboveitstotalcostprice.Inotherwords,itis

TotalCost=DesiredProfit=SellingPrice

Incaseofmarkuppricingalltheexpensesareapportionedtoindividualdishormenutofindoutthetotalcostofthemenuordish.Theapportioningofcostisverydifficultandmoreoveritdiffersfromthelevelofsaletosale.Thatmeansiftheproductionismorethenperdishcostwillbelessandviceversa.Thiscanbeexplainedwithanexample.

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Mark Up Pricing

Pricing for a dish/Menu High Sale200 covers

Medium Sale150 covers

Low Sale100 covers

DirectMaterialCost(Variable) `30 `30 `30

SemiVariableCost `25 `30 `35

(Labour+Overhead) `20 `30 `40

FixedCost `75 `90 `105

CostofPerDish/Menu `15 `18 `21

20%ProfitSellingPrice `90 `108 `126

Fromtheaboveexample,onecanseethatvariablecostremainsthesamewhetherthebanquetpartyisfor100persons,150personsor200personsbutthesemivariablecostreduceswiththeincreaseinthenumberofcovers;when100guestsareservedthenpercoversemivariablecostis`35anditreducesto`30whenthecoversareincreasedto150andfurtherreducesto`25withtheincreaseofcoversto200.Incaseoffixedcostthecostpercoverisreducingwiththeincreaseincoversinthesameratio.When100coversareservedthenfixedcostis`40percoverandifcoversareincreasedto200thenfixedcostbecomesexactlyhalfi.e.`20andifthecoverstobeservedare150,thenthefixedcostpercoveris`30.Thatiswhywhenthereisalargepartythecaterersagreetochargelessmoneypercovercomparatively.

FIFO:Thismeans“FirstInFirstOut”i.e.thesupplywhichwasreceivedfirstshouldbeout(issued)firstfromthestore.

LIFO:Thismeans“LastInFirstOut”i.e.thegoodsreceivedlast,ifpricedmorethanthatofsuppliesreceivedearlier,shouldbechargedforgoodssuppliedfirstforthepurposeofcalculatingcost.

Defectives, Scrap and Spoilage: It should be charged to the cost or returned to thesupplier.

Vi. Bin cArdSBincardsareusedinstoresforeachitemstoredtherein.Thiscardprovidestheinformationlikenameoftheitem,supplier’sname,addressandphonenumber,maximumstockand

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minimumstockwhich canbe storedunder thenormal circumstances andwhat is thereorderingpoint, thatmeansatwhat levelofstock thestorekeepercanapplyfor thefreshstock.Thiscardalsogivestheinformationlikebalance,freshsupplies,totalstock,issued,etc.;Justbylookingatthecardthestorekeepercanknowthathowmuchstockisthereinthestoreofthatparticularproduct.

Bin cArdITEM :BlackGramWhole(Pulses)

Supplier :ABC&Associates,Delhi

PhoneNumber : 24567658

MaximumStock: 50Kg.

MinimumStock: 5Kg.

Reordering : 10Kg

date BalanceFresh Supply

total issued remarks Signature

ManagerStores ChiefStorekeeper Storekeeper

illustration 6ThefollowingfigureswereextractedfromthebooksofMayurHotel.FoodCost`800,LabourandOverhead`1,000andSales`2,000.FindoutGrossProfit,NetProfit,GrossProfitpercentagetoSalesandNetProfitpercentagetoSales.

Solution:Gross Profit = Sales-FoodCost

=2,000-800=`1,200

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Net Profit = Sales-TotalCost(TotalCost=FoodCost+LabourCost+Overhead)

=800+1,000=`1,800

=2,000-1,800=`200

GrossProfit Percentage to Sales =GrossProfitX100—————————

Sale

1,200X100= —————— =60%

2000

NetProfit×100Net Profit Percentage to Sales = ————————

Sale

200×100= ————— =10%

2000

illustration 7 : TotalSaleofanInstitutesCanteenwas`5,000andTotalCostwas ` 6,000.FindouttheNetLossandNetLossPercentagetoReceipts.

Solution

Net Loss = TotalCost-TotalReceipts(Sale)

=6,000-5,000=`1,000

NetLossX100Net Loss Percentage to Receipts = ———————

Receipts

200×100= ———— =20%

5,000

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illustration 8 : ThefollowinginformationwasextractedfromABCRestaurantforthemonthofDecember,2006.

Receipts Amount(`)

Sales 50,000

OpeningStock 1,000

Purchases 22,000

ClosingStock 1,500

WagesandSalaries 8,500

E.S.I. 500

GasandElectricity 2,000


InsurancePremium 1,000

TelephoneandInternet 800

PrintingandStationery 700

Postage 500

Depreciation 5,000

LightandFuel. 2,500

Note:Thefollowinginformationbeforecalculation:

a) Foodworth`1,500wasservedtostaffandwascharged`500only.

b) Foodworth`500wasservedascomplementary.

c) 2,000guestswereservedduringthemonth

Findout(i)GrossProfit(ii)NetProfit(iii)ProfitafterWages(iv)SalesPerCover(v)GrossProfitPercentagetoSalesPerCover.

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Solution: Total Food Cost:

Amount(`)OpeningStock 1,000AddPurchases 22.000

23,000LessClosingStock 1.500

21,500LessStaffMeal(1,500-500) 1.000

20,500LessFreeFoodServedtoGuests 500

20,000

TotalFoodCostFood Cost Per Cover/Person = ———————

No.ofGuests

20.000= ——— = ` 10 Per Cover2,000

GrossProfit =Sale-TotalFoodCost

=50,000-20,000=`30,000

TotalLabourCost Amount(`)


E.S.I. 500

StaffMeal(1,500-500) 1,000


Food and Wages Cost: = TotalFoodCost+TotalLabourCost

=20,000+10,000

= ` 30,000

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Profit after Wages: = Sale-FoodandWagesCost

=50,000-30,000

= `20,000

total over Heads Amount(`)

GasandElectricity 2,000


InsurancePremium 1,000

TelephoneandInternet 800

PrintingandStationery 700

Postage 500

Depreciation 5,000

LightandFuel 2,500

ComplementaryFoodservedtoGuests 500

TotalOverheads 15,000

Total Cost = TotalFoodCost+TotalLabourCost+TotalOverheads

=20,000+10,000+15,000

= `45,000

Net Profit = TotalSale-TotalCost

=50,000-45,000

= ` 5,000

TotalSalesSalesperCover= —————————

TotalNo.ofCovers

50,000= ——— = `25

2000

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GrossProfitperCover= SalesperCover-FoodCostperCover

=25-10=`15

Gross Profit Percentage = to Sales per Cover

GrossProfitperCover×100—————————————

SalesperCover

15X100=60%= ————

25

illustration 9 : Calculatethefollowing(i) CostPercentage;WhenCostis`400andSaleis`.1,000

(ii) Cost:WhenCostPercentageis27%andSalesis`400

(iii) Sales:WhenCostPercentageis25%andCostis`100

Solution 9 : (i) COST PERCENTAGE: If`1,000isSalethenCostis`400`400

IfRe.1isSalethenCostis ———1000

400X100

andIf`100isSalethenCostis= ———— =40%100

(ii) COST : If`100isSalethentheCostis`27`27

If`.1isSalethentheCostis ———100

27×400and if `400isSalethentheCostis = ———— = `108

100

(iii) SALES: If`25istheCostthentheSaleis`100`100

IfRe.1istheCostthentheSaleis ———25

100×100andIf` 100istheCostthentheSaleis = ———— = `400

25

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reVieW QueStionSQ.1 DefineCostControl.What is theobjectiveofcostcontrolandexplain inbrief

differenttypesofcosts.Q.2 With thehelpofaflowchartdiagram,explain thecycleofcontrol inFood&

BeverageDepartment.Q.3 ExplainBinCardanddrawtheformatofBinCard.Q.4 ExplaintheaimsandobjectivesofControlQ.5 Brieflyexplainthevariousstagesinthecycleofcontrol.Q.6 Definevariable,fixed,semi-variablecostsinrelationtocateringindustry.Whatis

theimpactoftheabovecostsinunitcosting?Q.7 Describe the threemajor elements of costs. Distinguish controllable cost with

uncontrollablecost.Q.8 Distinguish between fixed, semi-fixed and variable overhead costs, giving an

exampleofeach.

Q.9 Whatarethecostcontrolaccounts?Describetheiradvanatages.

Q.11 Thefollowinginformation’sarerelatedtoa100coverbuffetrestaurant.Thefoodcostandlabourcostwillbe`5,000and`2,000respectively.Themanagementwantstorecover15%ofsalestowardsoverhead.

You are required to calculate:

a) Sellingpricepercovertomakeanetprofitof15%and

b) Grossprofitpercover.

Q.12 ThefollowinginformationwasextractedfromthebooksofarestaurantinrespectofJune,1997

RECEIPTS Amount(`)Sales 40,000OpeningStock 2,500ClosingStock 3,200Purchases 12,300WagesandSalaries 5,600GasandElectricity 1,800

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RepairsandRenewals 1,000RentandRates 1,800Insurance 400PostageandTelephone 200PrintingandStationery 300Depreciation 2,000

You are required:

a) tocalculatetheelementsofcostandtoexpresseachasapercentageofsales,assumingthat`800ofthefoodhasbeenusedforstaffmeals.

b) Tocalculatethegrossprofit,afterwageprofitandnetprofit.

Q.14Calculateasgivenunder

a) FoodCost:Whenfoodcostpercentageis30%andtotalsaleis`600

b) GrossProfitPercentage:WhentotalsaleisRs.5,000andtotalfoodcostis`3,000

c) Sale:Whenfoodcostpercentageis25%andtotalfoodcostis`750

Q.15 ThefollowinginformationwasextractedfromABCRestaurantforthemonthofDecember

Amount(`)Sales 50,000OpeningStock 1,000Purchases 22,000ClosingStock 1,500Wages&Salaries 8,500E.S.I. 500Gas&Electricity 2,000Officeexpenses 2,000InsurancePremium 1,000Telephone&Internet 800Printing&Stationery 700

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Postage 500Depreciation 5,000Light&Fuel 2,500

Note the following information before calculating:

a) Foodworth`1,000wasservedfreeofcosttostaff.

b) Foodworth`500wasservedascomplimentary.

c) 2000guestswereservedduringthemonth.

Find Out:

(i) Grossprofitandpercentagegrossprofit,

(ii) Netprofitandpercentagenetprofit

(iii) Profitafterwages,

(iv) Netprofitpercover.

Q.16 ThefollowinginformationwereobtainedfromthebooksofaccountsofarestaurantforthemonthofMarch

RECEIPTS Amount(`)Sales 1,50,000OpeningStock 2,800Purchases 28,000Salaries&Wages 7,000Depreciation 5,000E.S.I. 2,000Repairs&Maintenance 600Printing&Stationery 3,000AccommodationtoStaff 1,000Rent 10,000Gas&Fuel 1,000ClosingStock 4,000Insurance 2,500Postage&Telephone 1,000

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Youarerequiredtocalculate:

a) Elementsofcostsandexpresseachasapercentageofsalesassumingthat`800ofthefoodhasbeenusedforstaffmealsand`1,200ofthefoodascomplimentarymeals.

b) CalculateGrossprofit,AfterWageprofitandNetprofit.

c) Calculate Average Spending Power per customer assuming that 7500 customerswereservedinthemonthofMarch.

Q.17 A contractor has an order for supply of breakfast to the passengers of a trainrunningdaily.Theweeklyfixedcostwillbe`2,000.Thevariablelabourcostwillbe`2/-,variablerawmaterialcostwillbe`3/-andsellingpricewillbe`10(allperunit).Whatsalesmustthecontractormaketoearnaprofitof`10,000perweek?

Q.18 ThefollowinginformationwasobtainedfromthebooksofaccountsofarestaurantforthemonthofJanuary.

RECEIPTS Amount(`)Sales 1,00,000Openingrawmaterials 10,000Closingrawmaterials 20,000Purchaseofrawmaterials 50,000Labourcost 15,000Depreciation 8,000Rent 2,000Municipaltax 1,000Administrativecost 4,000Selling&Distributioncost 5,000UpkeepandServicecost 2,500RepairsandMaintenancecost 2,500

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Calculatethefollowingandexpresseachasapercentageofsales:

(i) KitchenProfit (iii) AfterWageProfit

(ii) NetProfit (iv) ElementsofCost

Q.19 Amixedspice ismadeupoffive ingredients.Findthecostof40gms.Of themixtureifthefollowingamountsareused:

SI.

No.

Ingredients Quantity Price

1. Pepper 0.270kg. 150perkg.2. Chilly 0.05kg. 90perkg.3. Coriander 0.10kg. 40perkg.4. Cumin 0.03kg. 120perkg.5. Clove 0.25kg. 220perkg.

Q.20 Calculateasgivenunder:

(i) Costpercentagewhencostis`500andSaleis`2,000.

(ii) Cost,whencostpercentageis30%andsaleis`1,500

(iii) Sale,whencostpercentageis25%andcostis`750

(Answer: (i) 40% (ii) ` 450 (iii) ` 3,000)

Q.21 Calculateasgivenunder:

(i) FoodCost,whenFoodCostPercentageis30%andTotalSaleis`900

(ii) Gross Profit Percentage, when Total Sale is ` 5,000 and Food Cost is`3,000

(iii) NetProfitPercentage,whenTotalSaleis`6,000andTotalCostis`4,000

(Answer:(i)`270(ii)40%(iii)33.33%)

Q.22 ThefollowingfigureswereextractedfromABCHotel.FoodCost̀ 5,000;LabourandOverhead`2,500;Sales`15,000.Findasapercentageof.Sales:(a)GrossProfit(b)NetProfit

(Answer:(a)66.67%(b)50%)

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Q.23 Thetotalcostoftherestaurantis`15,00,000.Thefixedcostisasunder:SalariesandWages`75,000;OfficeExpenses`25,000;Insurance`10,000;Interest` 5,000;Depreciation`70,000;Rent`25,000.VariableCostwillbe30%ofSale.AverageSellingPricewillbe`30andthetotalsalewillbe`9,00,000.Calculate:NetProfitatdesiredsale

(Answer:`4,20,000)

Q.24 Thefollowinginformationarerelatedtoa150coverbuffet.Thefoodcostandlabourcostwillbe8,000and3,000respectively.Themanagementwantstorecover20%ofsalestowardsoverheads.Youarerequiredtocalculate

a) Sellingpricetomakeanetprofitof25% c) GrossProfitpercover. b) Netprofitpercover. d) Averagesellingprice.

Q.25 Thefollowinginformationwasextractedfromthebooksofarestaurantinrespectof June.

Receipts Amount(`)Sales 30,000OpeningStock 2,500ClosingStock 3,200Purchases 13,000WagesandSalaries 5,600E.S.I. 300GasandElectricity 800RepairandRenewals 1,000RentandRates 1,800Insurance 400PostageandTelephone 200PrintingandStationery 300Depreciation 2,000

Youarerequired:a) To calculate the elements of cost and to express each as a percentage of sales,

assumingthat`800ofthefoodhasbeenusedforstaffmealsand`500ofthefoodascomplementary.

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b) Tocalculatethegrossprofit,afterwageprofitandnetprofit.c) Tocalculatetheaveragespendingpowerpercustomer,assumingthat6,000customers

wereservedinJune.

Q.26 Drawcostingsheetandfindthecostperportionofthefollowing:

a) Shortbreadbiscuits(12portions)

Flour 150gms

Castersugar 50gms

Margarine 100gms.

b) Queenofpuddings(4portions)

Milk 100gms

Castersugar 25gms

Jam Jam

Eggs Eggs

Butter 25gms

Therateofingredientsaregivenbelow

S. No.

Name Quantity Rate(`)

1. Egg 1 no. 1.502. Castersugar lkg. 303. Butter 1kg. 1104. Flour 1kg. 205. Jam 500gms 406. Margarine 1kg. 1007. Milk lltr. 15

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Q.27 Thefollowinginformationisrelatedtoa200coverrestaurant.Thefixedcostoftherestaurantis:

Amount(`)Rent 800Interest 500Salary 800Depreciation 900

Youarerequiredtocalculatethefollowingassumingthefoodcostis`800

(i) Sellingpricetomakeanetprofitof25%. (iii) Grossprofitpercover

(ii) Netprofitpercover (iv) Averagesellingprice.

Q.28Calculateasgivenunder

(i) Costpercentage,whenCostis`300andSaleis` 1,000.

(ii) Cost,whenCostpercentageis40%andSalesis`800

(iii) Sales,whenCostpercentageis30%andCostis120

Q.29 ThefollowinginformationwasextractedfromthebooksofarestaurantinrespectofDecember:Sales`60,000;OpeningStock`5,000;ClosingStock`6,400;Purchases` 26,000;Wages andSalaries` 11,200;Medical` 600;PowerandFuel`1,600;RepairsandRenewals`2,000;RentandRates`3,600;Insurance`800;PostageandTelephone`400;PrintingandStationery`600;Depreciation`4,000.Youarerequired:

a) TocalculatetheelementsofcostandtoexpresseachasapercentageofsalesassumingthatRs.1,600ofthefoodascomplementary.

b) To calculate the Gross Profit, After Wage Profit and Net Profit and their percentage.

c) To calculate the Average spending power for customer, assuming 6,000 customerswereservedinDecember.

Q.30Calculateasgivenunder:

(i) CostPercentage,whencostis`200andSalesis`500

(ii) Cost,whencostpercentageis28%andsalesis`500

(iii) Sales,whencostpercentageis30%andcostis`90

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1. ToexplaintheimportanceofFoodCostControl 2. listthefactorsaffectingFoodCost 3. toexplainpollutioncontrol 4. statemeasurestocontrolfoodcost.

i. iMPortAnce oF Food coSt And itS controLCostingshouldnotbeconfusedwithcostaccounting.Costingissimplytheprocessofarithmetic,meansofmemorandumstatementsorthemethodsofintegralcontrol.Costingisthetechniqueandprocessofascertainingcosts.Theprinciplesandrules,whichgovernthe procedure of ascertaining costs of products or services, is the technique used inascertaining costs.With the development and changes inmethods, the techniques ofcostingchange.TocontroltheFoodCost;purchasing,receiving,storing,issuing,foodproduction,foodsales,etc.aretobecontrolled.

ii. deFinitionFoodCostisdefinedasthecostofrawmaterial(food)usedtoprepareadishorfood.

Thenetstockinhandatthebeginningoftheday+stock(rawmaterial)purchasedorreceivedfromstore-netstockinhandattheendofthedayisdefinedasFoodCostfortheday.

PointstoberememberedforFoodCostControlanditsObjectivesandAdvantages:

Inhotelindustry,thefoodcostisclassifiedintomaterials(rawfoodcost).Itisamajorportionofthetotalcost.Thesmaller,thehotel/restaurantmoreisthefoodcostandlarger/exclusivethehotel/restaurantlessisthefoodcost.FoodCostisoneofthemajorcostsoftheRestaurantandthereisalwaysariskoffoodcostgoinghighandlowduetothenegligenceofthestaff.Incasethefoodcostgoeshighthenthatmeansdirectlosstothehotel/restaurant;asthecostofsale(FoodCost)willgohighandthegrossprofit(sale-foodcost)willcomedown.Ontheotherhandifthefoodcostislowthenthatmeanseithertheguestisgivenasmallportionorheisservedsubstandardqualityoffood.Thiswillsubsequentlyresultinlosingpermanentcustomersandhencewillreducesaleandprofit.Incasefoodcostisnotcontrolledcarefullytheninspiteofrestaurantmakinggoodsalemayrunintonetloss.

Food coSt controLCHAPTERVII

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TocontroltheFoodCostonemustrememberthefollowingpoints.

a) Purchasing

Thepurchasedepartmentmustensurethattherightqualityoffood,atcompetitivepriceandrightquantityofrawmaterialshouldbeprocuredtokeepthecostcontrol.

b) receiving and Storing of raw Material

Therawmaterialreceivedbystoresmustbeinspectedforthequalityandthequantitydesired, and in case foundnot up to requirements should be returned to supplier forreplacements.Everthingreceivedmustbestoredataproperplace.Itissayingthatinstoresthereshouldalwaysbe,‘a place for every thing and every thing at its place’. Thestorekeepermustensurethatnofooditemshouldgetspoiledandifithappensthenitischargedfromstorekeeper.

c) issuing

Allgoodsshouldbeissuedafteraproperrequisition.Thestorekeepermustfollowtheruleof ‘FIRSTINFIRSTOUT(F.I.F.O.),whichmeans thegoodsreceivedfirstareissuedfirst.

d) Wastage

Thewastage,atalllevels,i.e.Portioning,Cooking,Storing,etc.shouldbeasminimumaspossible.Thewastageoffoodshouldbeavoided.Alltrimmingsofvegetables,bones,andotherrawmaterialwastesshouldbeusedtocookstock,soups,gravies,sauces,etc.

d) Proper Storing of cooked FoodIncasethecookedfoodisleftattheendofthedaythenitmustbestoredatapropertemperaturesothatitcanbeusedonthefollowingday,ifsorequired.

e) SpoilageThecooksmustensurethatthereshouldbeasfaraspossiblenospoilageoffoodinthekitchen.

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f) ensure no Food is Served Without BillIncasefoodisallowedtobepickedupwithoutproperbillthenthiswillincreasethefoodcost.

g) Portion controlThechefmustensurethatdishisasperthestandardpotion,asboththelargerportionandsmallerportionisharmfultothehotel/restaurant.Alargeportionwillincreasethefoodcostandasmallportionwilldissatisfytheguest.

h) Standard recipeTheChefmustensurethatstandardrecipesarealwaysfollowed,orotherwise,theguestmaynotfindthestandardofthedishsatisfactorytohishope.

TheobjectivesandadvantagesofFoodCostControlaretosatisfytheguestandmakereasonablegoodprofitatalltimes.

iii. PurPoSeS oF Food coSt AccountinG

i) to know costIt is through themechanismof cost accounting that costs of products or services areascertained.Anyofthemethodsmaybeusedtoknowthecostbutitshouldbeneartotheactualcosts.

ii) To fix the selling priceOnlyifoneknowsthetotalcostthenonecanfixthesellingpriceofadish.Inrestaurantssellingpriceisfixed,keepinginviewthefoodcost.Moretheluxuryrestaurant,lowisthefoodcostandviceversa.Asmallroadsiderestaurantmayhaveashighas45-50%foodcostandaspecialityrestaurantmayhaveaslowas20-25%foodcost.

iii) cost controllingTheChef/RestaurantManager/CostAccountantwhilefixingthesellingpriceofadishmustknowitsexactrecipe.Hemustalsokeepinmindthelabourcost,theoverheadswhilefixingthefoodcostanditsvariances.

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iv) Preparation of Account and control of Food cost:Hewillregularlyreviewtheproduction,salesandoperatingresults,stocksofrawmaterialandfinishedfoodandotheritemsarevaluedatcostpriceormarketprice,whicheverislower.Thestockinventoryistakenbyphysicallyverifyingeachitem.Afterascertainingthestocksandtakinganoteofcostsandsales,heisabletocontrolthefoodcost.

v) operating PoliciesTheFoodCostAccountinghelpsmanagementinformulatingoperatingpolicieslikewhatshouldbethefoodcost,whethertobakebakeryproductsinhouseoroutsource.Evendessertscanbeboughtfromoutside if thesaleof thesameisnotsufficient tokeepadessert chef.

iV. LiMitAtion oF Food coSt controLItlooksverysimplethatifthestandardrecipeandportionsizecontrolisfollowedthenthefoodcostwillbealwaysundercontrol.Inactualinspiteoffollowingstandardrecipeandportionsize the foodcostmaydiffer.The following factorsaffect the foodcost,whichmayormaynotbeunderthedirectcontrolofChefandtheManagement.

1. FluctuationinRawMaterialCost

2. WrongPurchasingofRawMaterial

3. ReductioninSale

4. WastageduringpreparationofFood

5. PilferageinFoodSale

6. Spoilageduetowrongstorage

V. eSSentiALS oF Food coSt controL1. ProperPurchasing

2. ControlinPurchasing

3. FollowPurchasingProcedure

4. ControlFoodProduction

5. FollowStandardRecipe

6. FollowStandardPortionSize

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Vi. Portion cotroLIt isveryimportantforhotels tohaveastandardportionsizealongwith thestandardrecipe.Ifthesizeofthedishvarieswiththechef’smoodthenithasanadverseaffectonthemarketingofmenus.Evenrestaurantstaffwillbeconfusedastheythemselveswillnotbeverycertainabouttheportionsize.Ifaguestgetsalargerportioncomparativelythenhewillbeveryhappybutonthecontraryifhegetssmallerportioncomparativelythenhewillbeannoyed.Ifstandardportionsizeisnotmaintainedthenitwillalsoaffect-themaintenanceoffoodcost.Thestandardportionsizemaydifferfromtabled’hotelmenutoalacartemenu.Thequestionhereisnotthatwhatshouldbethesizeofportionasthismaydifferfromhoteltohoteldependinguponthemanagementpolicy,priceofthedish/menu.Butthequestionisthatwhateverstandardportionsizeisdecidedbythemanagement then thesameportionsizemustbeservedonaildaysby therestaurant/kitchen.Eventheaccompanimentsservedalongwiththemaindishmusthaveastandardportionsize.Eventhedecoration/presentationofthedishandthecontainerinwhichitisservedmusthavetheuniformity.

Vii. StAndArd reciPeSStandardrecipesarepreparedtohaveafoodcostcontrol.

Thefollowingaretheobjectivesofpreparingstandardrecipes:

1. Quantity and Quality of Food Ingredients: Standard Recipes help in deciding thequantityandqualityofrawmaterialusedforpreparingastandarddish.Ithelpsinmakingastandardpurchasespecificationforeachrawmaterialfordifferentdishes.ForexamplethestandardspecificationofTomatoesforGreenSaladwillbedifferentthanforotherrecipes.

2. Yield: It helps indeciding the sizeof carcass or typeofmeat tobepurchased tominimisethewastage.Standardrecipesguidechefinfixingthesizeandweightofeachportionandhence themaximumyieldcanbeobtainedfromtherawmaterialpurchased.

3. FoodCostperDish:Ithelpsinmaintainingthefoodcostofeachandeverydishandhenceinmaintainingthegrossprofit.Saleperdish-foodcostperdish(variablecost)=grossprofit.

4. NutritionalValueofDish:Itisveryusefulespeciallyforhostels,hospitals,industrialcanteens.Thenutritionalvaluecanbeaccuratewhenknownquantitiesandqualitiesofrawmaterialwillbeused.

5. MenuPlanning:Ithelpsinplanningmenuasfarascolour,methodofcooking;basic

79

rawmaterial,etc.areconcernedbecausethequantityandqualityofallrawmaterialsisknowninadvance.

6. Purchasing, Requisitions and Departmental Transfers: if the exact quantity andquality of each ingredient is known in advance because of correct forecastingand standard recipes then it helps purchase department to make the correct-purchasing, kitchens can send the exact requisition of commodities requiredand even inter department transfers are done more accurately (departmental transfersaremorecommonforkitchenstomakeinterdepartmentaltransferoffooditemsfrombutchery).

7. Standard Food: Ifstandardrecipeisusedthenthestandardofalldisheswillremainsameevenifthemainchefgoesonleaveorresigns.

8. PortionControl:Standardrecipeshelpinmaintainingtheportioncontrolandhencethe food cost.

9. Standard Recipe Book: Hotels usually prepare standard recipes, take a colourphotograph of each dish, write the exact quantity and quality of ingredientsrequiredandmentionindetailthemethodofcooking.ThisRecipeBookhelpsnewemployees inmaintaining the same standard. Restaurant staff can also be trainedby showing the standard recipe book andwhile taking orders they can explain to guestsbetterandthishelpsinsellingtherightfoodtoguest.

Viii. StAFF MeALSThelargerhotelshaveaseparatestaffdininghallandallstaffmembersarerequiredtohavetheirmealsinthestaffcafeteria.SomehotelsmaintainaseparatedininghallforexecutiveandcalledExecutiveDiningHall(EDR).Butthesedaysonlyonedininghallismadeandallstaffmembersarerequiredtoeatthereonly.Thefoodcostofthestaffmealsdininghallispreparedseparately.Thekitchenattachedtodininghallmaintainsitsownfoodcost.Likeanyotherkitchentheyareaudited.Hotelsusuallychargeaverynominalcostfromthestaffforservingthemmealsonduty.

Smallerhotelswhocannotaffordtomaintainaseparatekitchen-forstaffmeals,servefoodtoitsstafffromthemainkitchenonly.Butaseparatecostingisdoneforthestaffmealsanditisdebitedtothelabourcostandnottothefoodcost.

ix. controL oF Food coStFoodCostisoneofthemajorcostsoftheRestaurantandthereisalwaysariskoffoodcostgoinghighandlowduetothenegligenceofthestaff.Incasethefoodcostgoeshighthenthatmeans;directlosstothehotel/restaurant,asthecostofsale(FoodCost)willgo

80

highand;thegrossprofit(sale-foodcost)willcomedown.Ontheotherhandifthefoodcostislowthenthatmeanseithertheguestisgivenasmallportionorheisservedsubstandardqualityoffood.Thiswillsubsequentlyresultinlosingpermanentcustomersandhencewillreducesaleandprofit.

TocontroltheFoodCostonemustrememberthefollowingpoints:

(i) Purchasing:Thepurchasedepartmentmustensurethattherightqualityoffood,atcompetitivepriceandrightquantityofrawmaterialshouldbeprocuredtokeepthecostcontrol.

(ii) Receiving and Storing of Raw Material:Therawmaterialreceivedbystoresmustbeinspectedforthequalityandthequantitydesired, and in case found not up to requirement should be returned to supplier forreplacement.Allstoresreceivedmustbestoredataproperplace. It issaying that instoresthereshouldbe,‘a place for every thing and every thing in place’.Thestorekeepermustensurethatnofooditemshouldgetspoiledandifithappensthenitischargedtostorekeeper.

(iii) IssuingAllgoodsshouldbeissuedafteraproperrequisition.Thestorekeepermustfollowtheruleof‘FIRSTINFIRSTOUT(F.I.F.O.)’,whichmeansthegoodsreceivedfirstareissuedfirst.

(iv)WastageThewastage,atalllevels,i.e.Portioning,Cooking,Storing,etc.shouldbeasminimumaspossible.Thewastageoffoodshouldbeavoided.Alltrimmingsofvegetables,bones,andotherrawmaterialwastesshouldbeusedtocookstock,soups,gravies,sauces,etc.

(v) Proper Storing of Cooked FoodIncasethecookedfoodisleftattheendofthedaythenitmustbestoredatapropertemperaturesothatitcanbeusedonthefollowingday,ifsorequired.

(vi) SpoilageThecooksmustensurethatthereshouldbeasfaraspossiblenospoilageoffoodinthekitchen.

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(x) Ensure No Food is Served Without BillIncasefoodisallowedtobepickedupwithoutproperbillthenthiswillincreasethefoodcost.

(xi) Portion ControlTheChefmustensurethatdishisasperthestandardportion,asboththelargerportionandsmallerportionisharmfultothehotel/restaurant.largeportionwillincreasethefoodcostandasmallportionwilldissatisfytheguest.

(xii) Standard RecipeTheChefmustensurethatalwaysstandardreceiptshouldbefollowed,orotherwise,theguestmaynotalwaysfindsimilarstandardofthedishandthiswilldissatisfyhim.

review QuestionsQ.1 Definefoodcostandexplainsindetailitsimportance.Q.2 WriteindetailtheobjectivesandadvantagesofFoodCostControl.Q.3 WhatdoyoumeanbyFoodCost?Writeindetailitslimitations.Q.4 WhatdoyoumeanbyStandardrecipeandwhatareitsobjectives?Q.5 Listoutfactorswhichaffectthefoodcost?

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reGionAL cuiSine


1. DescribeGeographicallocationwithrespecttoregionalcusine.2. Understand different types of dishes (regional based) and their methods ofcooking.

3. Understandfestivereceipes.4. Explainfeaturesofspecialregionalcuisines.5. ExplaintypesandpreparationofIndianBread.

i. kASHMiri cuiSine

StAPLe FoodRice

i. Geographical LocationThe valley is spread between the Himalayan and the pirpanjalranges.

ii. characteristic featuresKashmiricuisineisablendofthebeatelementsoftheIndian,Iranian,Afghanandzz

centralAsianregion.

Wazawan-literallymeansthegrandbazarofcooks-whichisthetraditionalmuslimzz

feast,consistingofdozensofmeatandfewvegetariandishes.

Kashmirifoodincludesdishesofmutton,fish,chicken,wildfowlandakkthedelectablezz

vegetablesandfruits-freshanddried.

SoutH indiAn cuiSine

*tamilnadu*karnatakaGrains&Lentils

*keralaSyrian,Christian,Muslims(Seafooddishes)Arab

influence

*Andhra PradeshVegetarianandhasbuddhistinfluenceorMughalinfluenceorhyderabadicuisine

CHAPTERVIII

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Powereddrygingerandfennelarethemainspices.zz

Useoffleshy,flavoursomebutnottoohotredchilliesgrowninKashmir.zz

Yoghurtisanimportantingredientinano.ofdishes.zz

Maincookingmediumisthemustardoil.zz

iii. Speciality cuisineTabakhmaaz/kabargah-tenderfriedribszz

Rista-mincedpasteballsinredgravyzz

Aabgosh-muttoninmilkygravyzz

Goshtaba-mincedpasteballsinyoghurtgravyzz

Roganjosh-brownedmuttonzz

Kalia(peelameat)-muttoninyellowgravyzz

Yakhni-muttoninyoghurtgravyzz

Alayakhni-marrowinyoghurtgravyzz

Vidharbha

Marathwada

Khlapur KonKan

western Ghats

n

s

we

se

se

Maharastrian reGiopn

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Naduryakhni-lotusrootinyoghurtgravyzz

Dumaloobrownedpotatoeszz

Tsaman-cottagecheeseinyellowgravyzz

Monjihak-greenandwhitekohlrabi(gaanthgobhi)zz

Kanagucchi-morrelsinyoghurtsaucezz

Muttonpulaozz

Milhabhaatzz

Phirni-riceflourdessertzz

Kahwa-greenteazz

ThetemperatureofSouthernIndiaisalwayshighthefoodtendstobemuchhotterthanrestofIndiaprobablybecausehotfoodhelpstocoolthebody.

Mainlyvegetarianszz

Wellknownriceeaterszz

Cookthefoodinoilratherthangheezz

Fruitsinsteadofsweetszz

Payasam-avariantofNorthIndianKheerzz

Sambhar-apreparationofvegetableandlentils,accompanimentofrice,vada,dosazz

andIdli

Rasam-spicyclearsoupzz

Panchadi-counterpartofNorthIndianRaitazz

Papadnotspicedzz

Idlimixtureofgroundlentilandricefermentedandsteamedinmouldszz

Dosaisthesamebattermadethinandthenshallowfriedonagriddlelikepancakezz

withorwithoutfillingcommonlyfilledusingpotatobharta

Wada-meduwada,parippuwadaetczz

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HopperorappamsofSyrianChristiansitislikeAmericanhotcakezz

Theaccompanyingbeverageisalwayscoffeezz

BeefiswidelyeatenbyChristiancommunityzz

iV. Festivals

1. Pongal

Venpongal-Ricewithentilszz

SarkaraiPongal-SweetRicezz

2. Onam - In Kerala for 10 days

MAHArAStriAn cuiSine

a) VidharbhaMainlyfarmerszz

Veg.Foodzz

Tomatochesaarzz

Vadebhatzz

Bhajeechephutezz

Hurdazz

Roastedjowar,inwinterwithcurdandatangyzz

fedchutney

b) kohlapur and adjoining areasHeavilyspicedfoodwithlotsofredchillizz

Mostlynon-veg.zz

Famous for sukha mutton (dry meatzz

preparation).

Kohlapurimuttonzz

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Ravanpilli—»equalamountofbesanandchillipowderzz

Kohlapurisalsofamousfor—»pandarassa,tambdarassa,kombdivharassazz

c) MarathwadaVeryspicyfoodwithlotsofchilliesandgarliczz

Varietiesofpicklesandchutneyszz

Freshingredientsareusedzz

d) BrahminsKonkanastha’szz

Deshasthaszz

Saraswat(grandsaraswat)zz

Karhade(minimumuseofmasalas)zz

Chandraseniyakayasthaprabhu(ckp)-theyliveonfishandmuttonandcan’tdowithoutnon-vegevenforaday.Theirfoodiscookedinamixtureofcoconut,onion,ginger,garlic,chilliesandgarammasala.Alotofvarietiesarecookedwithfish.

e) konkan InfluenceofadjoiningstateKarnataka.Coconutplaysanimportantrole.Kokum(ansul)isusedinsteadtamarindtogiveatangyflavour.Triphal(spice)isusedtoflavourgravies.RatnagiriisfamousforAlphonsomangoes.

Snacks:Vadapav,pavbhajee,misal,batatavada,bhelpuris.

f) MarathasTheyusealotofredchillipowder

Pandharassa(whitegreasy)tambdikombdi(brownchicken)

Maharastrianmealistheonlymealwhichpaysequalattentiontobothwheatandricethevaranbhatwithpuregheewhichisorderedearlierisanappetiserandluhricantibltheintestinestopreparestomachjuicesforthemealtocome.

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ii. Festivals1 Sankrani:Til-Gul(LadooofTillSeedsandJaggery),GuiachiPoli,KolacheBharit,MugachyaDalichiKhichidi.

2 Ranuaijanchani(Holi):PuranPoliWithLotsOfPureGhee,CoconutMilkOrPlainMilk

3. GudiPandva:ShrikhandandPuffPastries.

4. Dushera:ShakarBhat,ShrikhandPuri.

5. Diwali:Chaklya,Anarase,Karonjva,GherEtcAreTheFoodThatOneMakesADayBeforeDiwali.

6. GaneshChaturthe:Modak,HaraliBhat(CoconutRice),Karanjia,Kanvalva

iii. Quality dishes of MaharashtraZunka-bhakar:zz Zunkaismadewithgramflour,onion,salt,oiltemperedwithchillies&garlic.BhakarismadefromdoughofJowarflour&waterbakedonchacoal.

Tomatoche-saar:zz Tomatopureetopwithcoconutmilk&temperedwithoil,musteredseeds,hing,&curryleaves.

Multonache sukhe:zz Dry mutton preparation made with roasted & powdered drycoconutmilk&temperedwithoil,mustarseeds,hing,&curryleaves.

Multonache sukhe:zz Dry mutton preparation made with roasted & powdered drycoconutgarammasala,poppyseeds,Jeera,Chillies.

KolacheBhart(Binjal):zz RoastBrinjal,removeskim,mash,addtamarindpulp,coconutmilk.Juggery&saltandtempered.

Shakkarpare:zz Shortcrustpastrymadeupofmaida,sugar,milk,cutintodiamondsshape&deeptheirthecrisp.

PandtraRossa:zz Mutton, gravypreparedwith coconutmilk, cashewnuts&garammasala.

Puranpoli:zz Chapatiesstuffedwithcookedchamlal,jaggeryflavouredwithcardamoms&nutring,servedwithgheeorplainmilkorcoconutmilk.

3. GuJrAti cuiSineStaplefoodisbajra.zz

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Farsan

Majourity of gujratis are jain and do not eat garlic, onion etc. They usemillets,zz

jaggery,vegetablesandgrains.

Non hindu are bohri: oldestmuslimcommunityandfamousforsoupsandsweets

parsi: (fromIran)combinationofenglishandPersiancuisines.

Dhebraormethitheplazz

Vastuseofjaggaryandlime:becauseabundantlygrownsugarcanezz

Chutney:mixtureofgarlic,redchilliandsalt.zz

Snacks:dhokla,khandviand zz

kachorisev,ghatiaandpapdi

i) ParsiMealstartswithasweetpickleandthenchapatis-fish-chicken-mutton-eggs-icecreamorothersweets.

ii) Special dishes1. Methi thepla: Dough made fromwhole wheat flour, bajra, besan,methi&spices,rolled.

2. Dhokla:Battermadefromchannadalcurds & spices - Fermen & thensteamed&tempered.

3. Kahndvi:Smallrolledcrepes,madewith cooked batter of bese curd &ginger,greenchilliesservedtemperedwithchutney.

4. Oondhiyu: Adeliciousblendofstuffedvegetablescookedinpotatoes,sweetpotatoes,yam,banana,brinzal.Methistuffedwithmixtureofcoconut,chilipood, lime, sugar, lots of garlic,dhania pood, and cooked in a slowfireveg.arecooked.

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5. Doodhpak:Ricecookedinflavouredmilksea

6. Patra-na-machi:Cookedinflavouredmilk

7. Salijardaloomurgi:Chickencookedinspicygravywithapricots&garswithPotatoStraws.

8. Dhansak:combinationof5dals+mutton+vegservedwithbrownrice

9. Lagan-nu-custard:ricecustardsteamedorbakedmadewithboiledmilk&nuts

10.Malainokhajala:roundsofflakypastry,sweetenedandstuffedwithclottedcream

4. HYdrABAd1 cuiSineStaplefoodisricezz

Foodischillihot,fullofspicesandoilfloatingontopzz

Useofcurdortamarindzz

Meatisconsumedfrombreakfasttodinnerzz

i) important dishesNahari:zz soupmadewithtortleis,tongueofthelamb

Khichdi:zz Madewithrice,lentils&ghee

Khagina:zz scrambledegg

Ambadekebhaji:zz mangobhaji

Bhagarabaigan:zz wholeauberginesslitbrownedandcookedgentlyinanuttysauceofseasame,groundnut,coconutandtamarind

Haleem:zz poundedwheatwithwellcookedmutton

Andaykepiyosi:zz saffronflavoureddiamondsmadewitheggs,ghee,groundbadamandkhoya

Ashrafi:zz coinsmadewithkhoya

Hubkelauz:zz khoyaandalmonds

Khumbanikameetha:zz appricot,sugarandcream

Gilleferdose:zz doodhi,riceflourmilk,khoya,sugarandnuts

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FestivalsBakri-id

5. PunJABi cuiSineStapleFood-Wheatzz

SarsonaSaagandMakkikiRotizz

Layered Stuffed Raddish or Potatozz

Parantha

ChannaBhaturazz

TouchofMughlaiCuisinezz

TandoorisusedbyHouseWiveszz

Dhabasaretherezz

GajarkaHalwazz

LassiorButterMilkzz

PulaoorBiryanionSpecialOccasionszz

MilkisusedinPlenty-Kheer,Rasmalai,useofCream,zz

PaneerinCooking:LotsofDesiGheeisusedzz

FromMughlaiCuisinezz :TandoorjChickenandNaan

RaitaasanAccompanimenttoRicezz

Dals:Rajma,MakhanianduseofVariousDalsCookedinCurdandSpiceszz

Pickles:VegPickles,Carrot,Turnip,CauliflowerandChutneyzz

DessertsareMainlyMadeupofMilkzz

GheeorMustardSeedOilisUsedforCookingzz

NonVeg-Lamb,MuttonorPoultryzz

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6) duM cuiSineDum,literallyspeakinghasbeendescribedasthe‘maturingofaprepareddish’Dumistheforerunnerofthemoderndayslowcooking.Inthegoodolddayswhenhandicookingwasthevogue,theutensilsweresealedwithattadoughtoinsurethatthemoisturestayedwithin,andputonsmoulderingcoal.Atthesametimesomeofthecoalwasplacedonthelid.Thisinsuredevenhaetfromthetopandthebottom.Todaytheovenisusedtoprovidethefunctionofprovidingslowandevenheat

Inthisprocessthemainingredientiscookedpartiallywithalltheaccompaniments(insomecasessomeoftheaccompanimentsareaddedonlyatthetimeofsea’ing)andthentheutensiliscoveredwithalidsealedwithattadoughandthenplacedintheovenThefoodcontinuestocookinitsownsteamsoastospeak.Theadvantageofdumcookingorgivingdum,isthatsincethevapourcan’tescape,thedelicasyretainsalltheflavourandaroma

DumisusuallygivenwhenthemeathasbecometenderandthecurryisnearlyreadyThefactthatdumdoesalsobringthegheeoroiltothetophelpstoimprovetheappearanceof the dish.

TheinnovativedumpukhtcameintovogueduringthereignofthebenevolentNawabAsaf-iiddaulah.ItoriginatedinPersia,whereaprepareddishwassealedand‘buriedinthehotsandtomature

InIndia,dumpukhtwasborna littleover200yearsago.Tofeedhisdyingsubjectsduringthefamineof1784.NawabAsaf-ud-daulahdecidedtoprovidejobsbybuildingtheBadaImambara.ThemonumentwasbuiltbythedayanddestroyedatnightDuringthisprocesshugequantityoffoodwascookedandsealedindigs(gigantichandislthenkeptwarminthemassivedoubledwalledbukhariorovens.Asaresultthepreparedfoodwouldgetsteamedinthegentleheatofthebukhari.

OnedaytheNawabdecidedtosamplethefood,herelishedeverymorselHeadoptedthehnkhanforuseatroyalbanquetsandhints.Hischefsusedexoticspicesandherbstoimpartsubtleflavoursbeforeputtingthedelicasiesondum

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exAMPLeS:1 Gulnarjalpari:Adelicacyofsucculentprawnsmarinatedinauniquebatterandputondum

2 Khuroos-e-tursh:Atangychickendelicasy,saffronflavouredandspicedwithblackcuminpopularlycalledshahijeeraorroyaicumininIndia

3 Zaqand-e-kebabi:CloveflavouredlambpicaltacookedonstonemarblebeforebeingcookedondumAlternatively,thenicaltacanhpcookedontawa

4. Subzgosht:Theperfectcombinationoflambturnipsandspinachcookedinmustardoil

7) GoAn cuiSineInfluenceofChristians,hinduandPortuguesezz

Maindishfishandricezz

Wheatintheformofbreadbakedinovensandchapatieszz

Commonmeatconsumedarepork,chickenandlambzz

i) Main characteristic Features are1. Foodistoospicyandsourwiththemaximumconsumptionofredchillies

2. KokumisusedbyhindusandvinegarbyChristians

3. Consumption of pork ismaximumbyChristians

4 Clayfinepasteofgroundmasalais used

5 Goans do not have a sweettooth, the most popular sweetbeingbibinka

6.Mostpopulatmeatsareseafoodandpork

ii) Few Gaon Gishes1. Goan prawn masala: Prawnscookedwithredchillies,cumin

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seeds,turmeric,clovescinnemon, ginger &Maltvineger.

3 Vindaloo masala:Mutton or porkpripration, with redchillies cinnamon,cumin & corianderseeds,turmeric,ginger,garlic&vineger.

4 Marinade

5. Sorpotel: onions,tomatoes, vinegar,red chillies, pepperand cumin - Porkpreparation

6. Bihinkacoconutmilk,jagger,&eggs’pancakesbakedoneovertheother‘

7 Xacuti

8. BenGALi cuiSineThreegreatpassionsforanyBengaliarerice,fishandsweet.Fishespeciallythesweetwaterfish,whichisevengivenasanofferingtothegoddessandthepassionsforthesweetslikerasgollasandsandeshasmilkisavailableinplenty.

Theuseofmustardoil, temperingusingfive-ingredientpanchphoranand theuniquecombinationoffishcookedincurdgravygivesdistinctivenesstotheBengalicuisine.

i) traditionsBengalicuisineisacombinationofvegandnon-vegdishes.Commonpassionoffoodisfishandnomealiscompletewithoutit.

ABengalidaybeginswithbigbowlcontainingmoori(puffedrice),thickcreamymilkzz

andhealthydollopsoffreshlymashedfruitssuchassweet,ripedmangoesormashyjacjfruit.

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Lunchtimefavoriteisshukioconsistingofmelangeofdicedandfriedvegetables-zz

somebitter(bittergourd)-somepungent(whiteraddish)-somestarch(likepotatoes)-somestiff(Ikebesan)-somesoft(deliciousstemandleaves)

Somericeanddalaccompaniedbyfriedbhajiesmadeoutofvegandfish.zz

Somericemacharjhol.Thiswouldbesweetandsourchutney.zz

Aam jhal - thinwatery soupmade out of greenmangoes flavouredwithmustardzz

seeds.

Sweetmishadc—athicksweetenedyogurtsatinearthencups.zz

Rasogollas,sandesh,singhara,rasmalai(famoussweetsofbengal)zz

Earlzz yeveningsnacks

Jahlmoori:aspicycombinationofpuffedrice,potatoesandcucumberzz

Pooriesstuffedwithpotatoes,cuminandredchillies,flavouredtamarindzz

water

Etuljalzz

Leisurelymealwouldstalloriginallywithrice,dalandbhaja. Ricemightbeanzz

elegantpilaf.DalflavouredwitfishheadBhajaisbhajioffishorveg.Nextcomesfish

Chingrimalai-prawnzz

simmered in coconutmilk

Yeg & kopir dantarzz

dalna chingri macherdive (cauliflowerstems cooked with tinyshrimps)

Chutney - tomatoeszz

studded with bitsof preserved sweetmangoes.

Sweet yogurt - bhapazz

doi

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9. indiAn BreAdSRoti isthemostbasicfoodinIndia.Roti, infect,hasbecomeagenericnameforbreadsinIndia.Untilmorethenathousandyearsofblendingforeignculturewithitsown,Indiahasdevelopedauniquerangeofbreadsmadeofwhole-wheatflour.Thesearecalledbydistinctivenamessuchaschapatti, phulka, paratha, orpuri etc.

Breadsmadeofotherkindofgrainshavedescriptivenamesonly like-Makai ki roti, Jowar Id roti, Bajre ki roti etc.thesebreadshaveregionalpopularity.Breadsarepopularinallpartsofcountryexceptsouthernandnortheasternstates.InnorthandcentralIndiawheatisthemostcommonlyusedgrainandgroundwhole-wheatflourcalled‘Atta’ is the basicingredientinmostofthebreads.

i) Methods of cookingBasedonthedifferentmethodsofcooking,onecanclassifytheIndianbreadsintodifferentcategories-

Deepfrying:Poori,Bedai,Kachori,Bhatura,Loochi,DhakaiParathazz

Shallowfrying:Parathas,Stuffedparathaszz

Baking:Pao,DoubleRotizz

Tandoor:Naan,TandooriRoti,Rumaliroti,zz

Steaming:Khaman,Daldhoklazz

Broiling:Phulka,Chapatizz

ii) Some popular indian Breads

Birahizz

Bathuwaykirotizz

Baidarotizz

Khamanzz

Khakhrazz

Bhakhrizz

Bafflazz

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Tikkarzz

Baatizz

Roghninaanzz

Khurminaanzz

Badaminaanzz

Taftanzz

Kulchazz

Sheermaalzz

Baaquarkhanizz

Khasta rotizz

Pitlaszz

Muslimnaanzz

Yahudirotizz

Katnirollszz

Dhakaiparathazz

Luchizz

Dosaizz

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Indiancuisineisexotic,simpleanddelicious.Ithasacombinationofbothelaborateandrichriceandmeatpreparationsaswellassimplevegetariandishes.Ithasawiderangeoftastesfrommildtopungenthot.EachregionintheIndiancuisineboastsofdistinctivetaste and style. Indian cuisine requires the right blend of spices, experience, carefulhandlingofingredientsandtherightkindofutensilstocookfood.

review QuestionsQ.1 WhatdoesthetermWagawanmean?Q.2 Explainthefollowingterms (a) Goshtaba (b) Yakhni (c) Venpongal (d) Puranpoli (e) DhoklaQ.3 Elaborateofthefollowingcuisine. (a) Kashmiricuisine (b) Hyderabadicuisine (c) DumcuisineQ.4 GivefivefamousdishesofPunjabicuisine.Q.5 WriteaboutKonkanandKohlapurintheMaharastriancuisine.

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