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Chap 1

Sales The dollar amount the establishment has taken in for food and beverages
Loss Expenses are greater than sales
Profit Expenses and food cost from sales
Cost structure The proportion or percentage of expense items to sales
Controllable cost Cost that's control
Variable cost Cost that increase and decrease direct proportion to sale
Fixed cost Cost that remain the same
Semivariable cost Cost that increase and decrease as sale increase and decreases but not in direct proportion
Non controllable cost No control over the cost
Operational standard The measure established comparisons and judgments about the degree of excellence in operation
Prime cost Operations total food cost beverage cost and labor costs for a specific time period usually week
Cover One meal served to a customer
Controls Important part of making a profit
Quality standard Set the of the excellence of raw materials
Quantity standard Refer to weight count volume measure
Variance The difference between actual results and targeted results
Line item review The checking of every item on the budget against actual figures and noting the difference or variance
Corrective action Step that are taken to address a problem
Created by: The black guy