COLEGIO DE LA PURISIMA CONCEPCION
The School of the Archdiocese of Capiz
CPC VMGO
VISION
A center of excellence for Catholic Education
MISSION
Produce globally competitive professionals through quality Catholic
instruction, relevant research and community service for love of
God and country under the patronage of the Blessed Virgin Mary.
GOALS
 Promoting quality catholic instruction, cultural heritage,
relevant research and community service for love of God
and country under the patronage of the Blessed Virgin
Mary.
 Sustaining an effective and quality management system for
globally competitive development.
OBJECTIVES
1. Offer programs in basic education, arts and sciences,
business and marine education, engineering and
technology, criminal justice, post-graduate studies, and
other relevant programs;
2. Preserve, enrich, and promote Capiz culture and the
Philippines;
3. Adopt a quality management system that addresses
emerging needs of a fast changing global community.
Roxas City
COLLEGE OF BUSINESS, MANAGEMENT AND ACCOUNTANCY VMGO
Vision: A leading catholic business and management education provider in Region VI.
Mission: We commit to produce God-oriented, values- driven, and interactive graduates
through quality instruction, intensive research and relevant community involvement.
Goals :
1. Christian Formation
Strong Christian values among teachers and students
Objective: To develop classroom instruction and department activities based on the tenets of
Catholic education.
2. Organization and Administration/ Purposes and Objectives Transparent and Fair
Administration
Objective: To implement dynamic leadership and observe ethical standards. To actively take part
in the various measures of the college in minimizing the impact during the K-12 SHS transition
period.
3. Instruction
Relevant instructions among different program
Objective: To align classroom instructions with industry standards and best practices.
4. Faculty
Strong Faculty engagement and commitment
Objectives: To provide support and motivation to all faculty members and to attract qualified and
competent faculty members.
 CORE VALUES 5. Research
PRO DEO ET PATRIA Strong research culture in the department
(Love of God and Country)
Objective: To engage faculty members and students in research.
Faith, Hope, Charity, Integrity, Justice, Excellence, and Service
6. Library
QUALITY POLICY Updated references and materials

CPC is committed to continuous enhancement of skills, knowledge, Objective: To ensure current library holdings relevant to the program offerings.
and values of students who are God-centered, environment
friendly, research oriented and world class professionals. 7. Student Services
Responsive student services.

Objective: To provide faculty and students prompt and quality student services.

8. Social Orientation and Community Involvement

Relevant corporate social responsibility

Objective: To strengthen the community involvement of Faculty and students.

9. Laboratories
Updated and state-of-the-art laboratories and equipment.

Objective: To update and upgrade laboratories and equipment.

10. Physical Plant and Facilities

Standard physical plant and facilities

Objective: To meet the standard of regulating bodies.

PROGRAM OUTCOMES:

In pursuit of Colegio de la Purisima Concepcion’s (CPC) noble vision and mission, the College of Business, Management and Accountancy (CBMA) aims to
produce Bachelor of Science in Hotel and Restaurant Management (BS HRM) graduates who are;

1. Display competence in managerial and entrepreneurial skills in the hospitality industry;

2. Demonstrate strong leadership and administrative expertise;
3. Conduct and utilize research that will enhance service operations;
4. Sustain commitment in promoting livelihood programs in community development;
5. Perform effectively and efficiently the core competencies in the hospitality industry;
6. An Ideal Purisimian graduate is a world-class, competent, innovative professional imbued with Christian values and a deep love for the Blessed Virgin Mary.

College: College of Business, Management & Accountancy Program: Bachelor of Science in Hotel and Restaurant Management

Prepared by: Reviewed by: Contact Number: 09179603468

MICHAEL P. CELIS FRANKLIN F. AVELINO, MBA Email: miccelis@gmail.com
Professor Program Head Consultation Schedule: Anytime (By Appointment)

Reviewed by: Approved by:

RICA B. SAN ANTONIO, MMBM ELNORA A. BARRIOS, Ph.D.
Dean Director, Academic Affairs

Course Code: HRM 106 Descriptive Title: Food and Beverage Control System

Course Credit(s): Three (3) Units Lecture Hours/Week: 3 Hours/Week Laboratory Hours/Week: None

Pre-Requisite: HRM 102

Course Description: This course provides a comprehensive look at the methods, tools and techniques of control food, beverage and labor costs. Topics include planning,
budgeting, standard costing, standardized recipes, menu development, and principles of purchasing, staffing and labor costs. Emphasis is placed on controlling costs,
allocation of overhead, and fiscal accountability in a sustainable environment.
Course Learning Outcomes:

Knowledge and Understanding

 Understand and identify control procedures, forms and systems used in the purchasing, receiving, storage, issuing, production and service of both food and
beverage.
 Identify factors for purchasing, storage and control of food and beverages products.

Intellectual Skills

 Describe the main food production systems available to the caterer.

 Calculate actual and standard food cost and beverage cost for an operation manually and using a spreadsheet.
 Distinguish between standard, actual and budget food cost and food cost %
 Analytical and Numerical Skills - an ability to analyze and solve valuation and investment problems, to handle large volumes of numerical data and extract and
manipulate relevant data in a meaningful manner.

Professional Skills

 Develop and use an inventory control system for beverage control.

 An ability to: analyze and interpret financial data (such as financial statements); and to evaluate earnings quality and firm performance through individual and
collaborative projects.
 Analyze a menu’s pricing structure with respect to profitability and popularity.
 Make decisions which maximize profitability through control of costs.
 Interpret POS generated management reports
 Development of a preliminary working knowledge of the Standards of Practice and Codes of Conduct of food and beverage practitioners and use them to address
ethical challenges that may be presented in a professional setting.
COURSE PROGRAM OUTCOME MAP:

1. Apply management theories, methods to various types of hospitality organizations;

2. Analyze, evaluate, and solve problems using methods of management science;
3. Make decisions and act within social and ethical dimensions;
4. Develop the capacity for learning new knowledge and skills;
5. Use interpersonal & communication skills to be an effective player & leader in the hospitality industry;
6. Plan for self-development while managing one’s self.

Course/Subject Outcome 1 Outcome 2 Outcome 3 Outcome 4 Outcome 5 Outcome 6

HRM 106 – Food
and Beverage L L P P L L
Control System

(Legend: L–learned in the course; P–practiced in the course; O–not yet learned/practiced but the opportunity to exists)
 Intended Learning Teaching Textbook Time
Outcomes Learning (T) Assessment Allotment
Competence Topics (ILO) Activities Equipment (Hours)
References
(TLA) (R) Task Tool Lec Lab
PRELIMINARY PERIOD

Demonstrate knowledge on Managing Revenue and Expense Apply the basic formula Lecture LCD T1, T2, T3 Quizzes, Quizzes, 3
managing revenue and used to determine Discussion Projector, R1, R2 Major Major
expense.  Professional Foodservice profit; Multimedia Laptop Written Written
Manager Express both expenses Instruction Chalk/ Exam, Exam,
 Profit: The Reward for and profit as a Reporting White Oral Exam Oral Exam
Service percentage of revenue; Workshop Board,
 Getting Started Compare actual Research Work Calculator
 Understanding the Profit operating results with
budgeted operating
and Loss Statement
results.
 Understanding the
Budget

Determining Sales Forecasts

 Importance of Develop a procedure to Lecture LCD T1, T2, T3 Quizzes, Quizzes, 3

Forecasting Sales record current sales; Discussion Projector, R1, R2 Major Major
 Sales History Compute percentage Multimedia Laptop Written Written
 Maintaining Sales increases or decreases Instruction Chalk/ Exam, Exam,
Histories in sales over time; Reporting White Oral Exam Oral Exam
Develop a procedure to Workshop Board,
 Sales Variances
estimate future sale. Research Work Calculator
 Predicting Future Sales

Managing the Cost of Food

 Menu Item Forecasting Use sales histories and Lecture LCD T1, T2, T3 Quizzes, Quizzes, 6
 Standardized Recipes standardized recipes to Discussion Projector, R1, R2
 Inventory Control determine the amount Laptop
  Purchasing of food products to buy Multimedia Chalk/ Major Major
 Receiving in anticipation of Instruction White Written Written
forecasted sales; Reporting Board, Exam, Exam,
 Storage Calculator
Purchase, receive, and Workshop Oral Exam Oral Exam
 Determining Actual Food
store food products in a Research Work
Expense
cost-effective manner;
Compute the cost of
food sold and food cost
percentage.

Controlling Other Expenses

 Managing Other Expenses Discuss expenses in Lecture LCD T1, T2, T3 Quizzes, Quizzes, 6
 Fixed, Variable, and Mixed terms of being fixed, Discussion Projector, R1, R2 Major Major
variable, or mixed; Multimedia Laptop Written Written
Other Expenses Chalk/
Differentiate Instruction Exam, Exam,
 Controllable and Non - White
controllable from non - Reporting Oral Exam Oral Exam
controllable Expenses controllable other Workshop Board,
 Monitoring Other Calculator
expenses; Research Work
Expenses Compute other expense
 Reducing Other Expenses costs in terms of both
cost per guest and
percentage of sales.

PRELIMINARY EXAMINATION
 MIDTERM PERIOD

Managing the Cost of Beverages

Demonstrate knowledge on
managing the cost of  Serving Alcoholic
beverages. Use sales histories in Lecture LCD T1, T2, T3 Quizzes, Quizzes, 6
Beverages
conjunction with Discussion Projector, R1, R2 Major Major
 Forecasting Beverage standardized drink Multimedia Written Written
Laptop
Sales recipes to develop a Instruction Chalk/ Exam, Exam,
 Standardized Drink beverage purchase Reporting White Oral Exam Oral Exam
Recipes and Portions order; Workshop Board,
 Purchasing Beverage Compute the value of Research Work Calculator
Products bar transfers both to
 Receiving Beverage and from the kitchen;
Products Compute an accurate
 Storing Beverage cost of goods sold
percentage for beer,
Products
wine, and spirits.
 Bar Transfers
 Computing Cost of
Beverages
 Special Features of Liquor
Inventory
 Sales Mix

Managing the Food and

Beverage Production Process
 Managing the Food and
Use management Lecture Quizzes, Quizzes, 6
Beverage Production LCD
techniques to control Discussion T1, T2, T3 Major Major
Process the costs associated Multimedia Projector,
R1, R2 Written Written
 Product Issuing Laptop
with preparing food Instruction Chalk/
Exam, Exam,
 Inventory Control and beverages for Reporting White Oral Exam Oral Exam
 Managing the Food guests; Workshop Board,
Production Area Compute the actual cost Research Work Calculator
 Managing the Beverage of producing a menu
Production Area item and compare that
cost against the cost
 Employee Theft
you should have
 Determining Actual and
achieved;
Attainable Product Costs Apply various methods
 Reducing Overall Product to reduce the cost of
Cost Percentage goods sold percentage.
Managing Food and Beverage
Pricing
LCD
 Menu Formats Choose and apply the Lecture T1, T2, T3 Quizzes, Quizzes, 3
Projector,
 Factors Affecting Menu best menu type to an Discussion Laptop
R1, R2 Major Major
operation you manage; Multimedia Chalk/ Written Written
Pricing
Identify and explain the Instruction White Exam, Exam,
 Assigning Menu Prices variables to be Reporting Oral Exam Oral Exam
Board,
 Special Pricing Situations considered before Workshop Calculator
establishing your menu Research Work
prices;
Assign menu prices to
menu items based on
their cost, popularity
and ultimate
profitability.

Managing the Cost of Labor

 Labor Expense in the Identify and explain the Lecture LCD T1, T2, T3 Quizzes, Quizzes, 3
Hospitality Industry Projector,
factors that affect Discussion R1, R2 Major Major
 Assessing Labor Laptop
employee productivity; Multimedia Chalk/
Written Written
Productivity Develop appropriate Instruction White Exam, Exam,
 Maintaining a Productive labor standards and Reporting Board, Oral Exam Oral Exam
Workforce employee schedules for Workshop Calculator
 Measuring Current Labor use in your foodservice Research Work
Productivity operation;
Analyze and evaluate
 Managing Payroll Costs
your actual labor
 Reducing Labor-Related utilization.
Costs

MIDTERM EXAMINATION
 PREFINAL PERIOD

Reinforce knowledge on Analyzing Results Using the

income/expense statement. Income Statement
 Income Statement Prepare an income Lecture LCD
T1, T2, T3 Quizzes, Quizzes, 3
(profit and loss) Discussion Projector, R1, R2 Major Major
 Analysis of Sales/Volume
statement; Multimedia Laptop Written Written
 Analysis of Food Expense Analyze sales and Instruction Exam, Exam,
Chalk/
 Analysis of Beverage expenses using the P&L Reporting White Oral Exam Oral Exam
Expense statement; Workshop Board,
 Analysis of Other Evaluate the facility’s Research Work Calculator
Expenses profitability using the
P&L statement.

Planning for Profit

Analyze a menu for Lecture LCD T1, T2, T3 Quizzes, Quizzes, 3
 Financial Analysis and
profitability; Discussion Projector, R1, R2 Major Major
Profit Planning Laptop
Prepare a Multimedia Written Written
 Menu Analysis cost/volume/profit Instruction Chalk/ Exam, Exam,
 Cost/Volume/Profit analysis; Reporting White Oral Exam Oral Exam
Analysis Board,
Establish a budget and Workshop
Calculator
 The Budget monitor performance Research Work
 Developing the Budget to the budget.
 Monitoring the Budget

PREFINAL EXAMINATION
 FINAL PERIOD

Maintaining and Improving the Identify and Lecture Quizzes, 6

LCD
Revenue Control System differentiate internal Discussion T1, T2, T3 Quizzes, Major
Projector,
 Revenue Security and external threats to Multimedia Laptop
R1, R2 Major Written
revenue; Instruction Chalk/ Written Exam,
 External Threats to
Create effective Reporting White Exam, Oral Exam
Revenue Security
countermeasures to Workshop Board, Oral Exam
 Internal Threats to combat internal and Research Work Calculator
Revenue Security external theft;
 Developing the Revenue •Establish and monitor
Security System a complete and effective
revenue security
system.

Using Technology to Enhance Identify and Lecture LCD T1, T2, T3 Quizzes, Quizzes, 6
Control Systems Projector,
differentiate areas Discussion R1, R2 Major Major
 Role of Technology in Cost Laptop
where technology can Multimedia Chalk/
Written Written
Control Systems be used to improve the Instruction White Exam, Exam,
 Applications Programs for cost control system. Reporting Board, Oral Exam Oral Exam
Cost Control Evaluate cost control Workshop Calculator,
 Purchasing Technology technology Research Work Point of
enhancements based on Sales
Products
their ability to better System
existing control
programs.
Monitor technological
developments within
the cost control area.

FINAL EXAMINATION
Equipment: LCD Projector, Laptop, Chalk/White Board, Calculator

Textbooks:
1. Miller, Jack, et. al., Food and Beverage Cost Control, John Wiley and Sons, Inc., Second Edition.
2. Manuel, Zenaida Vera Cruz., Accounting Basic Concepts and Procedures, 8th Edition.
3. Roldan, Amelia, Food and Beverage Cost Control.
References:
1. www.scribd.com
2. www.slideshare.net

Course Requirements:
 Major Exams
 Quizzes
 Unit Tests
 Oral Recitation
 Assignments
 Research Works
 Individual/Group Presentations
 Case Study Analysis
 Individual Outputs

Grading System:

Components Percentage
Class Participation 15%
Quizzes 20%
Assignment/Paper/Project 15%
Major Exam 50%
Total 100%
 GRADE Percentage Equivalent Indication
1.00 100% Excellent
1.25 97 - 99%
1.50 94 - 96% Very Good
1.75 91 - 93%
2.00 88 - 90% Good
2.25 85 - 87%
2.50 82 - 84% Fair
2.75 79 - 81%
3.00 75 - 78% Passing
5.00 Failure

F – Failed
NE – Never Entered
D – Dropped
FA – Failure due to Absences (more than 20% of the total number of class hours)
INC – Incomplete (must be completed within 2 consecutive semesters excluding summer or grade becomes an F)

CLASSROOM POLICIES

1. Absences and Tardiness

 A total of nine absences for MWF classes, six absences for TTH classes, three absences for once a week classes and five absences for the entire semester will be
allowed. Any student who exceeds will be dropped.
 A student is marked absent when he/she is not in the classroom 10/15 minutes after the time. Students who arrive late should sit at the back to avoid class
disruptions.
 In the absence of any prior announcement from the department, the class must wait for the teacher for 30 minutes after classes have started. No free cuts shall
be deemed given unless this time has passed. Students who leave before this time shall be marked absent.

2. Testing and Grading

 Major exams will be administered on the scheduled date and time. All of them are close-notes and closed books. No make-up exams will be allowed.
 A failing mark will automatically be given to any student caught cheating in any exam.
 Appeals for rechecking must therefore be accomplished within ONE WEEK AFTER THE RESULTS ARE GIVEN OUT.
 If classes are suspended or cancelled on the date of a scheduled exam or quiz, it is understood the test will be given on the following meeting.
 Quizzes will be given every meeting. Students are required to study for the lessons that were taught or assigned readings for discussions.
3. Class Guidelines
 Turn off cellular phones or activate the silent vibration mode to avoid disrupting the class discussion.
 Students are expected to adhere to the school dress code.
 Restroom needs should be attended to before or after the class, or during breaks between classes. It should not be done during class.
 Eating, drinking and smoking are not allowed inside the classroom.
 Students are highly encouraged to ask questions and contribute their insights and observations, as long as they are relevant to the subject matter being discussed.
Disruptive students will be asked to leave the room.
 College policy on attendance and on grade computation shall be strictly observed and imposed.
 Class requirement/s should be submitted a week before the final examination date. Submission after deadline but within the allowable completion period, the
standing policy of the college on Incomplete (INC) or No Grade may apply.

4. Practical Evaluation
 (Continuous Assessment) During each activity, students will be evaluated on their activity work and attitude. Additional marks will be awarded for displays of
leadership. A copy of the daily assessment will be handed to the students during orientation.
 There will be several assessments; these marks will form part of the overall mark for the paper works along with an average of all other activity sessions.

5. Consultation Hours
 Regarding consultation, students may get in touch with their HRM 106 Instructor through:

Contact Number: 09179603468

Email Address: miccelis@gmail.com

 Students who wish to individually consult their HRM 106 Instructor may arrange an appointment with them or through Ms. Jackielyn A. Arnido, the Department
Secretary.