Metropolitan Community College
Course Syllabus – Summer 2011
Title: Cost Management
Prefix/Section: CHRM 2460 4A
Credit Hours: 4.5
Class Begins/Ends 06/07/2011 – 08/09/2011
Meeting Day/Time: Tuesday: 1:00 pm – 4:45 pm
Last Day to Withdraw 07/25/2011
Delivery Type: Classroom
Class Location: Building 21 FOC, Room 105
Lab Location: N/A
Course Web Address: http://resource.mccneb.edu/ICA/CHRM2460.shtm
Instructor Name: Beth Augustyn
Office Location: FOC Bldg #22, Room 111
Office Telephone: 402-457-2577
Office Hours: by appointment
Email Address: email@example.com
Academic Program Area: Culinary Arts
Course Description: This course will focus on food costs, labor costs, portion control, menu
pricing, inventory control and storeroom cost controls. It also deals with controlling costs, to
make a profit or meet your budget.
Course Prerequisites: CHRM 1010 Culinary Math
Course Objectives: Upon completion of this course, each student will be able to:
1. Understand how to solve management problems using available data;
2. Identify and evaluate where one finds useful data, and how to interpret it; and
3. Understand the role costs play in determining budget and/or profit.
Required & Supplemental Materials: NRAEF ManageFirst Controlling Foodservice Costs
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b. Review of homework assignments/quizzes
ASSESSMENT OF STUDENT WORK
1. Types of Assessment/Assignments
a. Attendance and participation in class
b. Required reading
d. Make-up quizzes only with pre-approval and then 20% deducted from grade –
absolutely no make-up quizzes will be accepted after corrected quizzes are
e. Cost Management Project
f. Final exam
2. Grading Policy
Final/Certification Exam 100
3. GRADING SCALE: A = 93% -100%
B = 85% - 92%
C = 75% - 84%
D = 65% - 74%
F = 0 - 64%
4. NRAEF ManageFirst Certification Exam:
The NRAEF ManageFirst Certification exam for the course is OPTIONAL. Controlling
Foodservice Costs is one of the Core Credential Topics in the NRAEF ManageFirst Program.
Upon completion of the four (4) Core Credential Topic, two (2) Foundation Topic, and
documented industry experience, student will receive the ManageFirst Credential.
If you receive 75% or better on the certification exam, you will receive a certificate from
the NRAEF ManageFirst program
5. Maintenance of Student Records
a. Quizzes: Quizzes will be returned 1 week following submission. Students will
review corrected quizzes during class.
b. Grade books will be kept by the instructor for a minimum of one (1) year.
c. Student tests and the final grade book will be kept for one (1) year.
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INSTRUCTOR’S EXPECTATIONS OF STUDENTS
1. Attendance Policy – Students will accumulate points for attendance. An attendance
sheet will be available each class. It is the student’s responsibility to sign in for each
class. This will be the permanent record of attendance. Three absences will result
in failing the course (unless prior arrangements have been made with the instructor).
A student who fails to meet class attendance expectations may receive a final grade
mark of FX, indicating an absence-related failure, or a failing (F) grade. A student
earning an FX grade prior to the end of the quarter may avoid receiving the failing
grade by withdrawing from the course before the Last Date to Withdraw from Class.
2. WX: After the first class meeting and through the Census Date, the instructor will
disenroll (WX) students who have never attended. The Census Date is listed under the
Important Dates for the course in the official Class Schedule at
3. Expected Classroom Behavior: Students are expected to respect each other’s
right to learn and shall conduct themselves professionally during class time.
1. Be on time – start on time
2. All cell phones should be turned to mute during class. If necessary, excuse
self from class to address phone issues
3. Disruptive classroom behavior is not accepted
4. No Internet or IPod use is allowed during class, unless as a part of classroom
5. End on time
Notice: This syllabus is written as an expectation of class topics, learning activities, and
expected learning outcomes. However, the instructor reserves the right to make changes in this
schedule that may result in enhanced or more effective learning for students. These
modifications will not substantially change the intent or objectives of this course and will be
done within the policies and guidelines of Metropolitan Community College.
When you communicate with others in this course, you must follow the Student Code of Conduct
(http://www.mccneb.edu/catalog/studentinformation.asp), which calls for responsible and
cooperative behavior. Please think critically, ask questions, and challenge ideas, but also show
respect for the opinions of others, respond to them politely, and maintain the confidentiality of
thoughts expressed in the class. You may also wish to review information at
Academic Honesty Statement:
Students are reminded that materials they use as sources for class work may be subject to
copyright protection. Additional information about copyright is provided on the library website
at http://www.mccneb.edu/library or by your instructor. In response to incidents of student
dishonesty (cheating, plagiarism, etc.), the College imposes specific actions that may include
receiving a failing grade on a test, failure in the course, suspension from the College, or
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dismissal from the College. Disciplinary procedures are available in the Advising/Counseling
Centers or at http://www.mccneb.edu/procedures/V-4_Student_Conduct_and_Discipline.pdf.
If you cannot participate in and complete this course, you should officially withdraw through
WebAdvisor at http://webadvisor.mccneb.edu or by calling Central Registration at 402-457-5231
or 1-800-228-9553. Failure to officially withdraw will result in either an attendance-related
failure (FX) or a failing (F) grade. The last date to withdraw is noted in the CLASS
IDENTIFICATION section of this syllabus.
MCC's Academic Resource Centers, Math Centers, and Writing Centers offer friendly,
supportive learning environments that can help students achieve educational success. Staff
members in these centers provide free drop-in assistance with basic computing, reading, math,
and writing skills. Self-paced, computer-assisted instructional support in reading, vocabulary,
typing, English as a Second Language, and online course orientation is also available.
Detailed information about the Academic Resource, Math, and Writing Centers is in the Student
Handbook, College Catalog, and online at http://www.mccneb.edu/arc/.
Accommodations for Students with Disabilities:
If you have a disability that may substantially limit your ability to participate in this class, please
contact a Disability Support Services Counselor located in the Student Services Office on each
campus. Metropolitan Community College will provide reasonable accommodations for persons
with documented qualifying disabilities. However, it is the student’s responsibility to request
accommodations. For further information, please visit http://www.mccneb.edu/dss/ and/or
contact Student Services.
For assistance with student email, passwords, and most other MCC technology, contact the Help
Desk at 457-2900 or firstname.lastname@example.org.
By using the information technology systems at MCC (including the computer systems and
phones), you acknowledge and consent to the conditions of use as set forth in the Metropolitan
Community College Procedures Memorandum on Acceptable Use of Information Technology
and Resources. It is your responsibility as a student to be familiar with these procedures. The full
text of the Procedures Memorandum may be found at the following website:
Metro's Learning, Math, and Writing Centers can help you achieve educational success. The staff
in these centers provide drop-in assistance with basic math, reading, writing and computer skills.
We offer a friendly, supportive learning environment. Self-paced computer-assisted instructional
support in reading, vocabulary, typing, English as a Second Language, and online course
orientation is also available.
Detailed information about these services are in the Student Handbook, College Catalog, and
online. Links to these resources are located at http://www.mccneb.edu/learningcenter/.
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1. SCHEDULE OF ASSIGNMENTS
Class date: Topic in Class: Homework Due
Week 1 Syllabus Review
06/07/2011 Chapter 1
What is Cost Control?
Week 2 Chapter 2 Quiz Chapter 1
06/14/2011 A Closer Look at Food & Beverage Cost
Week 3 Chapter 3 Quiz Chapter 2
06/21/2011 Using Standardized Recipes to Determine Standard
Week 4 Chapter 4 Quiz Chapter 3
06/28/2011 Cost Control and the Menu
Determining Selling Prices and Product Mix
Identify Location for Project
Week 5 Chapter 5 & 6 Quiz Chapter 4
07/5/2011 Controlling Food Costs in Purchasing & Receiving
Week 6 Chapter 7 Quiz Chapter 5/6
07/12/2011 Controlling Food Cost in Production
Week 7 Chapter 8 Quiz Chapter 7
07/19/2011 Controlling Food Cost in Service & Sales
Week 8 Chapter 9 Quiz Chapter 8
07/26/2011 Controlling Labor Costs
Group Project Presentations
Week 9 Group Project Presentations Quiz Chapter 9
08/02/2011 Review for Certification/Final Exam
Week 10 Certification Exam
READ identified chapters BEFORE scheduled class!
Cost Management Project - Cost Control throughout the Flow of Food
This field project will provide you with an opportunity to learn from practitioners in the
restaurant and foodservice industry and find out how the concepts that have been covered in this
course are used in actual practice. This practicum is designed to give you an in-depth look at how
costs must be controlled throughout the many processes an operation must perform.
To begin, you must obtain a menu either from the place you work or from a local restaurant. Be
sure to get the manager’s permission to take a menu.
List all the menu items that indicate a specific portion size, e.g., six-ounce filet mignon.
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Create a table with this information, noting if an item is preportioned or portioned when it is
plated. (You may have to talk with the manager about this if the menu does not make the
After you complete the table, select three menu items and trace how costs are controlled for each
item as it passes through the various stages of the restaurant. Develop a set of questions for each
stage that you can ask the restaurant manager or another restaurant staff member. Some sample
questions are given below:
1. Purchasing and Receiving
What is the as purchased price of the main ingredients in this menu item?
What is the yield percentage of the main ingredients in this menu item (if applicable)?
What is the EP cost?
What is the EP percentage?
How often do these items need to be purchased?
2. Storing and Issuing
How are the items stored?
What stock rotation method is used?
How is spoilage prevented?
How many portions are prepared each day? What methods of forecasting are used?
Is there a standardized recipe for each menu item?
How are wasted foods tracked?
How is each menu item portioned?
4. Service and Sales
What is the selling price of the items you are tracking?
What is the food cost percentage based on your determination of EP Cost?
How was the selling price determined?
What market forces affect the selling price for each menu item?
How are sales tracked?
What methods of payment are accepted?
How is scheduling done?
How does management forecast labor costs?
What is the employee turnover rate?
Write a three to five page paper that summarizes your findings. Your report should start with the
purchasing process and then move onto production and service.
Include in your report how costs are being controlled in this restaurant. Also spend some time
predicting what would happen if the costs were not controlled on these items at any point during
the flow through the operation. Identify any opportunities for improvement of cost controls
in this particular establishment.
Link to Metro Academic Calendar http://www.mccneb.edu/academics/calendar
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