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Module Overview

Cost Control and Purchasing

This module introduces the students to purchasing principles; Stock control; the control of materials; labour and overhead costs

Module Code

TFFC 2021

ECTS Credits

5

*Curricular information is subject to change

Unit 1:

Principles of purchasing, sources, documentation, receiving and storing goods.

Unit 2:

Stock control: valuation, re-ordering level, stock turnover, J.I.T., Economic Order Quantity.

Unit 3-5:

Food production control: Menu costing, pricing, yield testing, portion control, variance and variance analysis, yield testing, computerised cost control systems.

Unit 6-8:

Labour cost control: Elements of labour costs, measurement, labour budgets, production planning manning level, labour cost control percentage

Unit 9-10:

Overheads cost control: Classification of overhead costs (for control purposes), identify elements of overheads, overhead control percentages, variance and variance analysis.

Unit 11:

IT Food and beverage cost control packages; generic and specialised and customised

A Combination of real life examples, group work and current trends to cost control methods in the food industry.

Module Content & Assessment
Assessment Breakdown %
Formal Examination70
Other Assessment(s)30