RSTO-2301 Principles of Food and Beverage Controls

Craig Sowell

Credit Spring 2024


RSTO-2301-001 (77618)
LEC M 9:00am - 11:30am HLC HLC2 1233

RSTO-2301-002 (77619)
LEC Tu 5:00pm - 7:30pm HLC HLC2 1233

Course Requirements

Evaluation System


Grade Scale




900 - 1,000


Midterm Exam 150


800 - 899


Case Study Assignment



700 - 799


Final Exam



600 - 699

D (Course must be repeated)




below 599







Total Points






Textbook / Materials:

  • Textbook:
    • Food, Labor, and Beverage Cost Control, 2nd Edition
    • Author: Edward E. Sanders 
    • Publisher: Waveland Press, Inc., Illinois
    • ISBN:   978-1-4786-3976-3


Course Subjects

Course Description

A study of financial principles and controls of food service operation including review of operation policies and procedures. Topics include financial budgeting and cost analysis emphasizing food and beverage labor costs, operational analysis, and international and regulatory reporting procedures.

Transferability of workforce courses varies. Students interested in transferring courses to another college should speak with their Area of Study (AoS) advisor, Department Chair, and/or Program Director.


More often than not, students graduating from this program will find themselves in either an entrepreneurial, ownership, operational, management or supervisory role within a food service operation.  Employees at all levels should have a sound knowledge of the factors that affect loss in an operation, in order to maximize gain (profit).  Understanding the aspects of managing the financial impact of a business will determine an entity’s success or failure.


Student Learning Outcomes/Learning Objectives

Course Learning Objectives

This course continues with the basics of costing principles that were introduced in IFWA 1317.  This course will address management of food and labor costs and controls, menu costing and pricing, product costs, inventory and production, sales forecasts and budgeting and a strong emphasis on purchasing, receiving procedures and requisitioning; and vendor management and relationships.


Course Outcomes 

Upon completion of this course students will be able to:

  • Compare actual operating results with budgeted operating results
  • Develop forecasts and read menu mixes
  • Compute actual costs and costs percentages
  • Develop requisitions and purchase orders
  • Develop different management techniques to control costs
  • Develop different menu formatting and pricing techniques
  • Develop labor standards and employee schedules
  • Categorize and classify expenses
  • Prepare and analyze an income statement
  • Establish and monitor a budget
  • Understand the process for determining breakeven and target points
  • Understand the importance of vendor relationships and vendor management
  • Understand purchasing and receiving methods and procedures


Office Hours

M T 2:00 PM - 4:00 PM 2.1317.8

NOTE Monday: 12pm to 4pm Tuesday: 2pm to 4pm Or by appointment

Published: 01/16/2024 16:11:43