Abstract
Achieving, maintaining, and improving an adequate level of profit are essential for all businesses to survive - particularly with increasing levels of competition tempting customers not only to change from their usual type of restaurant but also from the many other types of leisure businesses, all chasing the same customers' restricted amount of disposable income. Food and beverage control may be defined as the guidance and regulation of the costs and revenue of operating the day-to-day operational activity in a food and drink service establishment. A successful holistic food and beverage control approach is imperative for any type of food and drink service operation regardless of its size. The cost of food and beverage materials alone can range from 25% to up to 50% depending on the type of operation.