2.1. This costs cannot be influenced by the action of specified member of an undertaking in management .
2.2. Example : Rent , Insurance & Depreciation
3. Unit cost
3.1. Is the cost per unit
3.2. cost of portion of particular item
4. Total Cost - sum of all costs for a given period of time Example : Total costs of producing chicken rice a day
5. Prime Cost
5.1. Is the sum of all food ,Beverage & Labor costs that will handle of managers and owners
5.2. Play an important role in determining profit and success of an establishment
6. Historical Cost
6.1. That is be found in bussiness records, books of account , financial statements, invoices ,employees time cards
6.2. The purposes are determining menu prices and comparing present with past labor cost
7. Monetary terms vs non monetary terms it to refers to the revenue generated from the exchanged of product & services
8. Cost - as the expenses to a foodservice business when the good are consumed.
8.1. defined as the process used by managers to regulate costs & guard excessive cost
9. Divided Four Important Cost
9.1. -Food cost : the expenses to a bussiness for food when food is consumed like cost of food and sold
9.2. Beverage cost : The expenses to a bussiness for beverages consumed example cost of beverages sold
9.3. Labor cost : It is sum of employess which includes salaries ,benefit & wages Example EPF & SOCSO
9.4. overhead cost : Include all expenses neither food & nor labor Example rent , unsurance & utilities.
10. Fixed Costs -
10.1. The costs that unaffected by changes in sales volume Example rent , Insurance & depreciation
10.2. Another Example : Rent , transportation ,phone , Internet
11. Variable Costs
11.1. Is the related to business volume likes most of materials
11.2. Example : Clothes ,Entertainment ,Gas & person
12. Controllable Cost
12.1. Is when the amound of the cost incurred that influenced by specified members
13. Planned costs
13.1. The purposes is this planning is in order to plan effectively , managers use historical cost - to develop planned cost will & be for a future period
14. Monetary terms - is a total sales of value likes by category ,per server ,per seat , Sales price , average sales, average check , Average sales per server
15. Non-monetary terms - Total number sold , total covers , average covers , seatturnover , and sales mix
