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This course is designed to familiarize the student with the methods, tools, and procedures used to control food, beverage, and labor costs in a food service organization. Emphasis is placed on each step in the flow of costs: purchasing, receiving, storage, issuing, preparation, portioning, service and accounting for sales. Labor costs as they relate to the operation are discussed. Active problem-solving and practical applications are used in class. Basic computer applications of cost-control systems will be introduced. Applied problems in the hospitality industry will also be included.