Internship F&B Workbook

Food and beverage profit margins are under constant pressure from rising costs of doing business and increased competition. Consequently, a food and beverage operations income must be sufficient to cover daily departmental operating costs including: payroll, operating supplies, uniforms and employee labor costs to name a few. Additionally, overhead departmental expenses include: utility bills, taxes, insurance sales, rents and marketing expenses. Therefore, the FB control environment takes on greater importance in terms of managing expected financial returns.