B.A. (Culinary Arts) Hospitality Food Cost Control Syllabus - Mumbai University
This is the TY BA Culinary Arts syllabus under NEP 2020, in force from the academic year 2026-27. The University is still examining the older Choice Based scheme for the third-year students teaching out on it - her Winter 2026 timetables for Semesters V and VI are headed "T.Y.B.A. Culinary Arts (Choice Based)" - so check which scheme your exam form names before you use this.
Loading syllabus...
Syllabus for Hospitality Food Cost Control
Module 1: Elements of Costs
- 1.1 no.1 • Methods to control food cost
- 1.2 Components of labour cost
- 1.3 Ways to control labour cost
- 1.3 Controlling overhead cost
- Key ratios in hospitality cost control : average check,
- 1.5 seat turnover ratio, REVPASH, REVPAR, ARR , occupancy rate
- Pricing menu card - Desired food cost percentage / gross
- 1.6 profit method of pricing, contribution margin method, Simple mark up, subjective pricing methods
- 1.7 Factors affecting pricing
- 1.2 Purchase Control
- 1.2.1 Duties of purchase manager
- 1.2.2 Objectives of purchasing
- 1.2.3 Purchasing procedure - Purchase request, purchase orders, quotations, vendor registration and evaluation.
- 1.2.4 Methods of purchasing
- 1.2.5 Essentials of a good supplier
- 1.2.6 ABC analysis
- Yield testing, standard purchase specifications
- Method of receiving: delivery challans, cross checking
- 1.2.8 with P.O & its documentation
Module 2: Unit Cost Controls- Stores, Production and Sales Stores Control
- 2.1 Objectives of storekeeping
- 2.2 Stock levels: minimum stock, maximum stock & reorder level
- 2.3 Determinants of stock levels
- 2.4 Continuous / perpetual stock, annual stock taking
- 2.5 Causes of difference in book stock & physical stock, stock ledger, bin card
- 2.6 Methods of stock valuation- FIFO, LIFO, simple moving average, weighted average.
- 2.7 Stores issues procedure.
- 2.2 Production Control
- 2.2.1 Food cost percentage –
- 2.2.2 Calculating daily food cost, cumulative food cost, gross profit, net profit.
- 2.3 Standard recipes
- 2.3.1 Standard portion size, portion control tools.
- 2.3.2 Production planning. – Sales forecasting
- 2.3 Menu Changes
- 2.3.1 Internal and external factors affecting menu change.
- 2.3.2 Menu engineering.
- 2.4 Cost–Volume–Profit (CVP) concept
- 2.4.1 Concept of fixed, variable, semi variable costs and contribution margin, Break-even analysis
- 2.4.2 Variance analysis (actual vs. standard cost) – Sales , food cost , labour cost and overhead cost variances. o Reasons for material cost variances.
- 2.5 Sales Control
- 2.5.1 Care to be taken while handling cash.
- 2.5.2 Indicators of employee theft at the point of sale.
- 2.5.3 Prevention and deterrence of employee theft.
Reference Books
- 1 Accuracy in Food Costing and Purchasing, Francis T. Lynch, Amazon.com
- 2 Budgeting, costing and controls, Ozi D’cunha & Gleson D’cunha, 2001, Dicky’s enterprise
- 3 Food & Beverage Management, Sally Stone & Richard Kotas, 1998 & 1994
- 4 Principles of Food, Beverage, and Labor Cost Controls, Paul R. Dittmer and J. Desmond Keefe, amazon.com
- 5 Ratio Analysis for Small Business, Sanzo, Richard; Books for Business (Published: 5/2005
Reproduced from the University of Mumbai syllabus for B.A. (Culinary Arts) under NEP 2020, in force from the academic year 2026-27. Wording is as printed in that syllabus. Module numbering is as printed there too.
The complete syllabus
This subject is cut from the University circular for its year. Open a document here if you want the whole thing rather than a single subject.