CA 201 - Food Service Cost Controls and Financial Analysis

(3/3)

Prerequisites: CA 140 Hospitality Forms and Formulas – Students learn to construct a food-service profit and loss statement, line by line, and the cost control practices associated with each line. The relationships among sales, costs, and profits are emphasized. The student will learn how to calculate and use the breakeven analysis and cash flow analysis as they apply to the food-service industry. An understanding of how to properly forecast sales and budget costs in the food-service industry is provided.