III YEAR – V SEMESTER

COURSE CODE: 7BHF5C2

CORE COURSE – XI – FOOD SERVICE MANAGEMENT

Objectives:

1. To understand the basic principles of management in food services Units.

2. Develop skills in setting up food service Units.
3. To gain knowledge and develop skills in handling equipment and maintenance.
4. To develop a knowledge base in key areas of institutional food administration.

Unit - I
Food Service Institutions: Types of food service Institution, Commercial and Non
Commercial Institutions. Commercial -Hotel, Motel, Restaurant, Bar, Pub, Fast Food
Restaurant, Popular Catering. Non Commercial-Transport Catering, welfare catering,
Industrial Catering, Leisure linked Catering.

Unit - II
Management Process: planning, controlling evaluating goals, values and standards.
Management Tools - The Organization Chart, Job Description and specification, Time
schedule, Work schedule, Job Analysis and staff analysis, Budget leadership style and
training, decision making and communication.
Energy management - Fatigue - types and causes of fatigue - principles and techniques
Mundel’s class of changes - work simplification.
Personal management: recruitment and selection, Employees - Legal controls -
Labor policies and welfare measures.
Material Management: Food Materials, Cleaning, Table Ware, Equipment, staff,
Time, Energy, Procedures.

Unit - III
Equipment used in Food service industries: Classification of equipments Electrical
and non Electrical equipments for food storage, Preparation, serving, dishwashing and
laundering. Base materials used for finishes.
Food plant -Types of Kitchen, Layout of different food service establishments, drainage,
Water lines, lighting and ventilation adopted in different Units such as Kitchen, storage and
dining area, Interior design. Design elements - types of design - principles of design -
Harmony, Proportion, balance rhythm and emphasis.

Unit - IV
Quantity food preparation: Menu planning – Types of menu, standardization and
standardized recipes portion control. Effective uses of left over.
Quantity Food Service: Types of service, styles of service - Waiter, waitress service,
counter service - snack bar, buffet service, Banquet.

Unit - V
Buying and accounting procedures in food service institution: total budget, food
budget, Portion control, methods of cost control, Cost accounting, Cost concepts- types of
cost , Food cost control - methods of controlling food cost, break even analysis. Records to be
maintained- system of book keeping - cash book, purchase book, sales book and purchase
returns book, sales returns book and journals.
Related Experience:

1. Market survey to learn the trends in equipment available in the market

2. Standardization of new selected quantity receipt in relation to nutritive value Cost,
time and equipment
3. Organizing preparing and serving food for three different meals for 50 members or
more.

Text Books:

1. Sethi, M.,Malhan,S, Catering Management: An integrated approach, New Age

International,2007.
2. Sudhir Andrews, Food and Beverage Service Training Manual, Tata McGraw Hill
Publishing Company Ltd New Delhi ,1999
3. Lilli Crap, D R and Cousins J A Food and Beverage Service, 4th Edition, Hodder
and Stoughton, 1994

Books for Reference:

1. Dr. Aggarwal D.K, Housekeeping Management, AMAN Publications, NewDelhi,

2006.
2. Dr. Singh.R.K,, Modern Trends in Hospitality industry, AMANPublications,
NewDelhi,2006.
3. John Wiley, Book Of Yeild: Accuracy in Food Costing and Purchasing, 6th
Edition, 2005.

♣♣♣♣♣♣♣♣♣♣
 B.Sc., HOME SCIENCE
III YEAR – V SEMESTER
COURSE CODE: 7BHF5C2
CORE COURSE – XI – FOOD SERVICE MANAGEMENT

UNIT – I

COMMERCIAL FOOD SERVICE INSTITUTIONS

TYPE OF HOTELS

Hotels can be classified in many categories as follows:

Commercial or Transient Hotel

Commercial hotels usually situate in the Down Town with the business concourse.
Businessmen are content to accommodate in this type of hotels, because it is convenient in the
business contact, with no need for long travels, passing all the traffic jam. It is convenient
because this type of hotels are fully and conveniently accommodated, such as the food servicing,
the swimming pool, the exercise room, the tennis lawn, karaoke room, dancing room, and the
conference room. It is also near various places, which businessmen may easily make business
contacts. The communication is convenient, with all means of selectable transportation for
servicing. In this type of hotels, clients can enter and leave all the time, while they would not rest
in hotels for a long time.

Resort Hotel
This is a resting hotel for tourists. These hotels would situate in the tour sources or in the
resting sources such as on the seashores, the mountains, on the riverside, near the golf course,
etc. Therefore, the conservation of natural beauty is a significant matter, because guests require
contacting the beautiful nature, and at the same time, they also need to all the conveniences and
facilities. Therefore, this type of hotel must be fully prepared for the conveniences and facilities,
because the guests only wish to rest. In the hotel, there should be the golf course, riding course,
and fitness. There should be all the exercises and activities for guests, such as the boat services,
horses for riding, wind surf, and ski lawn. All these would enable the success for resort hotels.

Residential Hotel
Residential Hotel refers to the resident and not for commercial. Therefore, the residential
hotel is the lodging, with a tenant contract and conditions between guests and the proprietor,
where there would be an accommodation for a short time, or a long time. This length of time
may take a month long, or a year long. However, there might be a condition that in the case of
long term tenant, should the guest be absent for a long time, such as going to upcountry for a
long time, the hotel has a right to let the room on a short basis, such as the Voldoft Astroia in
New York, who are the Residential Hotel. They have temporary guests as well as permanent
guests. In this case, the hotel conglomerate of Astroria has many branches, in Europe and in
America.

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Motel
Motel is the combination of the words ‘Motel’ to ‘Hotel’. This word had been initiated in
the United States before 1930. After the World War II, when the economy started to revitalize,
people sold more motor cars, and went on the travel. Travellers experienced all inconveniences
in the lodging. This is usually in town, where the traffic was congested and jammed, with no
parking space. In this case, the motel must find all the facilitation for tourists, with a parking
service right next to the bedroom, or sometimes, under the bedroom. Usually, motels do not
have room services, because guests usually come to rest.
Restaurant
A fast food restaurant, also known as a Quick Service Restaurant or QSR within the
industry itself, is a specific type of restaurant characterized both by its fast food cuisine and by
minimal table service. Food served in fast food restaurants typically caters to a "meat-sweet diet"
and is offered from a limited menu; is cooked in bulk in advance and kept hot; is finished and
packaged to order; and is usually available ready to take away, though seating may be provided.
Fast food restaurants are usually part of a restaurant chain or franchise operation, which
provisions standardized ingredients and/or partially prepared foods and supplies to each
restaurant through controlled supply channels. The term "fast food" was recognized in a
dictionary by Merriam–Webster in 1951Human Resource management Refers to the Policies,
practices and systems that influence employees behavior, attitude and performance, it plays an
active role in attracting, Motivating, Rewarding and retaining Employees. Training plays a Very
strategic role in supporting a business.

CLASSIFICATION OF RESTAURANTS:

Restaurants can be classified by whether they provide places to sit, whether they are served by
wait-staff and the quality of the service, the formal atmosphere, and the price range. Restaurants
are generally classified into three groups

• Quick Service – Also known as fast food restaurants. They offer limited menus that are
prepared quickly. They usually have drive-thru windows and take-out. They may also be
self- service outfits.
• Mid scale – They offer full meals at a medium price that customers perceive as “good
value.” They can be of full service, buffets or limited service with customers ordering at
the counter and having their food brought to them or self service.
• Upscale – Offer high quality cuisine at a high end price. They offer full service and have
a high quality of ambience.

TYPES OF RESTAURANTS:

Restaurants often specialize in certain types of food or present a certain unifying, and often
entertaining, theme. For example, there are seafood restaurants, vegetarian restaurants or ethnic
restaurants. Generally speaking, restaurants selling “local” food are simply called restaurants,
while restaurants selling food of foreign origin are called accordingly, for example, a Chinese
restaurant and a French restaurant.

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Depending on local customs and the policy of the establishment, restaurants may or may not
serve alcoholic beverages. Restaurants are often prohibited from selling alcohol without a meal
by alcohol sale laws; such sale is considered to be activity for bars, which are meant to have
more severe restrictions. Some restaurants are licensed to serve alcohol (‘fully licensed’), and /
or permit customers to ‘bring your own’ alcohol.

Cafeterias:

A cafeteria is a restaurant serving mostly cooked ready to food arranged behind a food -serving
counter. There is little or no table service. Typically, a patron takes a tray and pushes it along a
track in front of the counter. Depending on the establishment, servings may be ordered from
attendants, selected as ready-made portions already on plates, or self-serve of food of their own
choice. In some establishments, a few items such as steaks may be ordered specially prepared
rare, medium and well done from the attendants. The patron waits for those items to be prepared
or is given a number and they are brought to the table. Beverages may be filled from self- service
dispensers or ordered from the attendants. At the end of the line a cashier rings up the purchases.
At some self-service cafeterias, purchases are priced by weight, rather than by individual item.

The trays filled with selected items of food are taken to a table to eat. Institutional cafeterias
may have common tables, but upscale cafeterias provide individual tables as in sit-down
restaurants. Upscale cafeterias have traditional cutlery and crockery, and some have servers to
carry the trays from the line to the patrons’ tables, and/ or bus the empty trays and used dishes

Cafeterias have a wider variety of prepared foods. For example, it may have a variety of roasts
(beef, ham, turkey) ready for carving by a server, as well as other cooked entrées, rather than
simply an offering of hamburgers or fried chicken.

Casual Restaurants:

A casual dining restaurant is a restaurant that serves moderately-priced food in a casual

atmosphere. Except for buffet- style restaurants, casual dining restaurants typically provide table
service. Casual dining comprises of a market segment between fast food establishments and fine
dining restaurants.

Fast Casual-Dining Restaurants:

A fast casual restaurant is similar to a fast- food restaurant in that it does not offer full table
service, but promises a somewhat higher quality of food and atmosphere. Average prices charged
are higher than fast- food prices and non-disposable plates and cutlery are usually offered. This
category is a growing concept that fills the space between fast food and casual dining. Counter
service accompanied by handmade food (often visible via an open kitchen) is typical. Alcohol
may be served. Dishes like steak, which require experience on the part of the cook to get it right,
may be offered. The menu is usually limited to an extended over-counter display, and options in
the way the food is prepared are emphasized. Many fast casual-dining restaurants are marketed
as health- conscious: healthful items may have a larger number of items than normal portion of
the menu and high-quality ingredients such as free- range chicken and freshly made salsas may

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be advertised. Overall, the quality of the food is presented as a much higher class than
conventional factory-made fast food. An obvious ethnic theme may or may not be present in the
menu.

Other Restaurants

Most of these establishments can be considered subtypes of fast casual-dining restaurants or

casual-dining restaurants

i) Café

Cafés and coffee shops are informal restaurants offering a range of hot meals and made-to-order
sandwiches. Cafés offer table service. Many cafés are open for breakfast and serve full hot
breakfasts. In some areas, cafés offer outdoor seating.

ii) Coffeehouse

Coffeehouses are casual restaurants without table service that emphasize coffee and other
beverages; typically a limited selection of cold foods such as pastries and perhaps sandwiches are
offered as well. Their distinguishing feature is that they allow patrons to relax and socialize on
their premises for long periods of time without pressure to leave promptly after eating.

BAR

Introduction and definition

Bar is defined as a counter where goods and services of a specified kind are sold and dispensed.
Specifically in hospitality industry, it is defined as a counter where food and/or beverages are
sold and provided. Thus, there are food bars as well as beverage bars. Food bars include Oyster
bars, Snack bars, Sandwich bars etc. However, in food and beverage business, the term 'bar'
invariably mean the beverage bars - particularly the ones that serve alcohol.

The, term 'bar' connoted as a counter for dispensing goods and services for only one night, before
commencing on the travel in the next morning. Motels usually situate on the highways, and the
accommodation service is executed for 24 hours.

Classification of bar:

Bars can be classified in various ways. It may be classified on the basis of its function;
architectural concepts, themes, interiors and ambience: patronizing clientele: key beverage
(product) served; location; payment of drinks; in-situ (on-premises) entertainment offered, etc.
However, noteworthy point is that a certain type of bar may fit more than one classification.

1) ON THE BASIS OF FUNCTION

On the basis of function bars may be classified into:

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 i. Front Bars: These are also called as public bars. They are situated in front of the house
and are characterized by barman-guest contact, facilitating maximum interaction. Here,
bartenders serve the public face to face. Some guests are seated and served at the bar
counter itself while others purchase drinks at the bar counter and consume standing or
carry them to the tables provided. Basic front bars offer adequate bar skills, beverage
lists, comfort, decor and ambience. It gets upmarket, stylish, and more lavish, focused
(specialized) and more expensive as it evolves into lounge bars and cocktail bars. Front
bars may or may not provide entertainment.

ii. Service Bars: These are also called as dispense bars. Here, bartenders do not serve the
public directly but pour drinks that are picked up by servers and delivered to customers at
different locations like the guestroom, a table in the restaurant or a pool-side deck chair.
In short, it fills drink orders brought by waiters and waitresses only. Generally in such
bars, a single pouring station is enough to handle the volume. Also, guests have no access
to service bars and hence are characterized by absence of barman-guest interaction.
However, service bars need the same forethought in its planning, has the same functions.
Uses the same equipments and performs the same tasks of recording and controlling the
pouring & selling of drinks as any other bar. It is of two basic types:

a) Back-of-the-house service bars: As the name suggests these are located behind the
scenes and hence hidden from guest view. They are smaller and simpler in design.
Backbar of such bars have a room for bulk supplies of beer, mixes, liquor stock, etc
and has no display. These bars do not require hiding of ugly and noisy equipments
and mechanical dispensing systems are often used to increase speed and reduce liquor
loss. These bars act as centralized bar dispensing drinks in various guest service areas
like various kinds of outlets, guest- rooms, poolside etc. and thus centrally located in
a hotel. It does away with the problem of having separate bars thus maximizing the
service area of various outlets.

b) Front-of-the-house service bars: As the name suggests these bars are in full view of
the guests but used only for dispensing beverages to the servers against guest's orders.
These bars are less usual, are generally found in conjunction with food service and
are a part of the dining room. These bars must harmonize well with the overall
ambience and due thought should be given to its layout, design and decor for
efficiency and economy of service. The emphasis is more on functional ambience and
is not lavishly equipped as a full-scale public or cocktail bar.

iii. Special Function Bars: As the name suggests these bars are used for beverage sales and
service at functions like banquets, meetings, receptions, conferences or conventions. It
can also be used In recreational areas like golf course and tennis courts, open gardens &
pools side or anywhere else in the hotel. It is of two basic types:

a) Portable bars: It takes the form of mobile trolleys (on castors/wheels) built to
specifications. These mobile trolleys are parked in a suitable area when not in use.

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 b) Crash bars: These are a make-shift arrangement of trestle tables (horizontal tables
held by two pairs of collapsible legs that save space when stored) nested together and
dressed up to create a low and open bar counter. Crash bars are more versatile as they
can be arranged into any shape or size required and can also be made to harmonize
with the decor and ambience of the function. After the function is over, these tables
are dismantled and stacked away.

Minibars:
They are also called as in-house bars or honour bars. It is a relatively new concept and
consists of a refrigerated cabinet placed in a guest room along with the menu cum rate-list, for
consumption by room-guest. Thus, these bars are means of visual merchandising to boost
beverage sales. By this option, the guest can enjoy the drink in the privacy of the room.
Generally, miniature single serve bottles of liquor, pints of beer and cans of soft drinks are
stocked in such bars due to space constraints. However, the exact contents are a matter of hotel
policy. Assorted snacks like nuts, crisps etc are also kept to make the experience more complete.
The guest's' account is charged based on consumption - manually or electronically. Billing and
Refilling is usually done once a day for a stay-over guest and on check-out for a departing guest.
Minibar (refilling, charging and inventory) responsibility lies with a separate F & B team or is
appended to the Room Service Department and work 24 hours.

Pub

A pub (short for public house) is a bar that serves simple food fare. Traditionally, pubs
were primarily drinking establishments with .food in a decidedly secondary position, whereas the
modern pub business relies on .food as well, to the point where gastro pubs are known for their
high-quality pub .food. A typical pub has a large selection of beers and ales on tap.

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 B.Sc., HOME SCIENCE
III YEAR – V SEMESTER
COURSE CODE: 7BHF5C2
CORE COURSE – XI – FOOD SERVICE MANAGEMENT

UNIT – II

MANAGEMENT PROCESS:

1. Planning and Decision Making – – Determining Courses of Action,

2. Organizing – Coordinating Activities and Resources,

3. Leading – Managing, Motivating and Directing People,

4. Controlling – Monitoring and Evaluating activities.

1. Planning and Decision Making – Determining Courses of Action

• Planning means setting an organization’s goal and deciding how best to achieve
them. Planning is decision making, regarding the goals and setting the future course of
action from a set of alternatives to reach them.

• The plan helps to maintain managerial effectiveness as it works as a guide for the
personnel for future activities. Selecting goals as well as the paths to achieve them is
what planning involves.

• Planning involves selecting missions and objectives and the actions to achieve them, it
requires decision-making or choosing future courses of action from among alternatives.

• In short, planning means determining what the organization’s position and the situation
should be in the future, and decide how best to bring about that situation.

• Planning helps maintain managerial effectiveness by guiding future activities.

• For a manager, planning and decision-making require an ability to foresee, to visualize,

and to look ahead purposefully.

2. Organizing – Coordinating Activities and Resources

• Organizing can be defined as the process by which the established plans are moved closer
to realization.

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 • Once a manager set goals and develops plans, his next managerial function is organizing
human resource and other resources that are identified as necessary by the plan to reach
the goal.

• Organizing involves determining how activities and resources are to be assembled and
coordinated.

• The organization can also be defined as an intentionally formalized structure of positions

or roles for people to fill in an organization.

• Organizing produces a structure of relationships in an organization and it is through these

structured relationships that plans are pursued.

• Organizing, then, is that part of managing which involves: establishing an intentional

structure of roles for people to fill in the organization.

3.Controlling – Monitoring and Evaluating Activities

• Monitoring the organizational progress toward goal fulfillment is called controlling.

Monitoring progress is essential to ensure the achievement of organizational goals.

• Controlling is measuring, comparing, finding deviation and correcting the organizational

activities which are performed for achieving the goals or objectives. Controlling consists
of activities, like; measuring the performance, comparing with the existing standard and
finding the deviations, and correcting the deviations.

• Control activities generally relate to the measurement of achievement or results of actions

that were taken to attain the goal.

• Some means of controlling, like the budget for expenses, inspection records, and the
record of labor hours lost, are generally familiar. Each measure also shows whether plans
are working out.

• If deviations persist, correction is indicated. Whenever results are found to differ from the
planned action, persons responsible are to be identified and necessary actions are to be
taken to improve performance.

• Thus outcomes are controlled by controlling what people do. Controlling is the last but
not the least important management function process.

• Planning, organizing and controlling are the functions of management; which work as a
continuous process.

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 4..Evaluation

•This one is a checking up process, which may help one move forward. The
efficiency of the process and the quality of the end product are to be checked.
• When there is clear cut objectives it becomes easier to evaluate the entire process.
The success or failure of the plan must be evaluated on the basis of the set goals.
• In case of failure the demerits of the plan may be noted and rectified while
making further plans. Evaluation can be general or more detailed.
• Thus management in the home is a dynamic force in day to day living and is the
administrative side of family living.
• The steps in the management process are interdependent and interrelated for
efficient, effective and dynamic use of resources which leads to the proper
management of the house, whereby goals are achieved to attain maximum
satisfaction.
GOALS
• A goal is an idea of the future or desired result that a person or a group of people
envision, plan and commit to achieve. People endeavour to reach goals within a finite
time by setting deadlines.
• A goal is roughly similar to a purpose or aim, the anticipated result which guides
reaction, or an end, which is an object, either a physical object or an abstract object, that
has intrinsic value.
According to Locke and Latham, goals affect performance in the following ways:

1. Goals direct attention and effort toward goal-relevant activities,

2. Difficult goals lead to greater effort,
3. Goals increase persistence, with difficult goals prolonging effort, and
4. Goals indirectly lead to arousal, and to discovery and use of task-relevant knowledge and
strategies.
• Organizational goals are strategic, tactical, and operational goals.

• Purposes of organizational goals are to provide direction to employees of the

organization.

• Strategic goals are set by and for top management of the organization.
Tactical goals are for middle managers to focus on the actions necessary to
achieve goals. Operational goals are for lower-level managers to tackle
shorter-term issues.

• Goals are critical to organizational effectiveness as they serve as an objective

for the employees and they work to achieve it.

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 • Organizational goals differ in three different criteria; level, area, and time
frame. Let’s look at these criteria’s of goals.

Level

• Organizational goal differs in the level of the organization structure or hierarchy.

• The organization structure consist of there part; top-level, mid-level and lower-level or
first-line managers.

• For each level, the goals should be different and more specific; suitable for the level.

• “Increase profit and market share” is a suitable goal for top-level managers but not for the
lower-level managers. “Increase output by 12%” is a suitable goal for lower-level
managers.

VALUES

• Values are the motive behind purposeful action. They are the ends to which we act and
come in many forms. Personal values are personal beliefs about right and wrong and may
or may not be considered moral. Cultural values are values accepted by religions or
societies and reflect what is important in each context.

• Values are the things that believe are fundamentally important in the way we live and
work. They shape how you interact with others. They determine your priorities (whether
you’re conscious about it or not), and they shape the choices you make. They are the
measures by which judge our self and they’re also the measures by which you judge
others.
• When our actions are consistent with your values, we feel peaceful with the choices you
make even if the outcome of those choices is not positive. When some action or decision
is not aligned with your values, you feel conflicted and remorseful.

We can assess core values by checking to see if it meets these three criteria:

1. It has been freely chosen from amongst alternatives after consideration and thought.
2. It is prized, cherished and considered precious and is publically affirmed when
appropriate.
3. It is acted upon consistently, modeled for others, and pursued even when there are
consequences for doing so.
• Values are basic and fundamental beliefs that guide or motivate attitudes or actions. They
help us to determine what is important to us. Values describe the personal qualities we
choose to embody to guide our actions; the sort of person we want to be; the manner in

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 which we treat ourselves and others, and our interaction with the world around us. They
provide the general guidelines for conduct.

• Values in a narrow sense is that which is good, desirable, or worthwhile. Values are the
motive behind purposeful action. They are the ends to which we act and come in many
forms. Personal values are personal beliefs about right and wrong and may or may not be
considered moral. Cultural values are values accepted by religions or societies and reflect
what is important in each context.

• Values are essential to ethics. Ethics is concerned with human actions, and the choice of
those actions. Ethics evaluates those actions, and the values that underlie them.

• Value specifies a relationship between a person and a goal. It is relational in the sense
that what one person values may not be what another person values even in the same
situation.

• Some values stand up well over the test of time; they are always good or rightful behavior.
Honesty and kindness are two such examples. It is difficult to imagine having a satisfying
relationship without them because they build trust in relationships.

STANDARDS

• Standard is defined as scale or parameter used for comparison. Standards are more
specific than values or goals. Standards are related to specific materials. It is influenced
by external factors.
• Standards are set limits one will accept in working toward a goal. Standards are mental
pictures of what is considered essential and necessary to make life satisfying. If achieved,
leads to satisfaction, if not achieved leads to uncomfortable situation. Standards remain as
part of one's pattern of living and habit.
• Standards vary according to the values of the family or group. On this basis they can be
classified as conventional standards and flexible standards.

Conventional Standards are fixed and arise from the values of social acceptance. In this
people change to meet the standards. Conventional standards are traditional and are
accepted by the community or by a social group within it. They are fixed at a given time
and liable to change when condition change.

Flexible standards are developed and changed according to the individual's demand.
They change to suit the human situation. But they are not widely accepted by the
community.
ORGANIZATION CHART
Organization charts (or hierarchy charts) are the graphical representation of an
organization’s structure. Its purpose is to illustrate the reporting relationships and chains of
command within the organization. Employee names and titles and/or job positions are generally
depicted in boxes or circles with lines linking them to other employees and departments. By looking

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at the company organizational chart, people can gain a quick understanding of how the organization
is designed, its number of levels, and where each employee fits into the organization.

➢ basic tool for any establishment is the Organization chart

➢ Shows the structure of an organization in terms of how the various units or
departments are linked together
➢ Organization structure is the outcome of putting people and jobs together and
represents the entire team involved in the running of the establishment at both
operational and management levels.

•Tells us about the subordinate – superior relationships and lines of decision making
authority (who reports to whom)
• It also establishes the existence of unitary or dual command
• Shows the well set structure of the organization; to achieve maximum efficiency –
proper communication and proper coordination.
• Indicates functional units (formal authority relationships and informal relationships)
Organization Structure can be In Two Directions:

• Vertical ….. person above assigns work to his immediate subordinate (line authority
relationship)
• Horizontal …… this is an extended version which arises when the length of the structure
increases and coordination of activities of the establishment becomes difficult (line &
staff) so the duties get divided separately for each unit. This results in a horizontally
spread structure.
Vertical and horizontal organization structure

An organizational chart thus indicates functional units as well. The functions and positions are
represented graphically by blocks. The solid lines indicate formal authority and relationships
while dotted ones represent informal relationship.

Organization structure may also indicate whether the authority is centralized and decentralized.
The flat or tall structures indicate the span of control at each level of the establishment. Tall
structures have shorter span of control.

Limitations:

• Chart may show only formal authority relationships and omit many informal ones which
may develop spontaneously between people at work,
• May not show how much authority is vested in each position
• May not be a realistic one
• Does not indicate the nature of management activity
• People begin to interpret authority relationships as difference in status.

JOB DESCRIPTION

Job description includes basic job-related data that is useful to advertise a specific job and attract
a pool of talent. It includes information such as job title, job location, reporting to and of

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employees, job summary, nature and objectives of a job, tasks and duties to be performed,
working conditions, machines, tools and equipments to be used by a prospective worker and
hazards involved in it.

Purpose of Job Description

▪ The main purpose of job description is to collect job-related data in order to advertise for
a particular job. It helps in attracting, targeting, recruiting and selecting the right
candidate for the right job.
▪ It is done to determine what needs to be delivered in a particular job. It clarifies what
employees are supposed to do if selected for that particular job opening.
▪ It gives recruiting staff a clear view what kind of candidate is required by a particular
department or division to perform a specific task or job.
▪ It also clarifies who will report to whom.

JOB SPECIFICATION

Also known as employee specifications, a job specification is a written statement of educational

qualifications, specific qualities, level of experience, physical, emotional, technical and
communication skills required to perform a job, responsibilities involved in a job and other
unusual sensory demands. It also includes general health, mental health, intelligence, aptitude,
memory, judgment, leadership skills, emotional ability, adaptability, flexibility, values and
ethics, manners and creativity, etc.

Purpose of Job Specification

▪ Described on the basis of job description, job specification helps candidates analyze
whether are eligible to apply for a particular job vacancy or not.
▪ It helps recruiting team of an organization understand what level of qualifications,
qualities and set of characteristics should be present in a candidate to make him or her
eligible for the job opening.
▪ Job Specification gives detailed information about any job including job responsibilities,
desired technical and physical skills, conversational ability and much more.
▪ It helps in selecting the most appropriate candidate for a particular job.

Job description and job specification are two integral parts of job analysis. They define a job
fully and guide both employer and employee on how to go about the whole process of
recruitment and selection. Both data sets are extremely relevant for creating a right fit between
job and talent, evaluate performance and analyze training needs and measuring the worth of a
particular job.

JOB ANALYSIS

Job Analysis is a primary tool to collect job-related data. The process results in collecting and
recording two data sets including job description and job specification. Any job vacancy can not
be filled until and unless HR manager has these two sets of data. It is necessary to define them

7
accurately in order to fit the right person at the right place and at the right time. This helps both
employer and employee understand what exactly needs to be delivered and how.

Both job description and job specification are essential parts of job analysis information. Writing
them clearly and accurately helps organization and workers cope with many challenges while
onboard.

Though preparing job description and job specification are not legal requirements yet play a vital
role in getting the desired outcome. These data sets help in determining the necessity, worth and
scope of a specific job.

WORK SCHEDULE

• An employee work schedule includes the days and times that an employee is scheduled to
be on the job. Depending on the organization and the position, an employee’s work
schedule may be a traditional, 40-hour-per-week, Monday-through-Friday schedule, or it
could vary on a daily, weekly, or seasonal basis.
• A work schedule is the time an employee is expected to be on the job and working. In
many cases, this will be determined by the employer and will be a set number of days and
hours per week. Work schedules are not regulated by the Department of Labor.
• When an employer is hiring to fill an open position, the organization will determine the
work schedule for the job.
• The schedule may be a set schedule with predetermined hours, in which case the
employee knows exactly when they will be working each week.
• Other organizations may have a flexible scheduling policy. With these employers, how
employees are scheduled is determined by company policy. Flexible schedules allow
employees to vary their arrival and departure and sometimes even choose the days that
they work.
• The organization may assign scheduled hours, the employee may be able to sign up for
open shifts, or the employee may be able to set their own schedule.
• The process for scheduling can be done the old-fashioned way, where a company
manually determines the work schedule for its employees either on paper or by using a
computer spreadsheet or calendar. Larger employers use scheduling software and apps to
set staff schedules.

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Types of Employee Work Schedules

The following are examples of some of the different types of work schedules that employers use.

• The “9-to-5” Work Schedule

• The "9-to-5" schedule is the most common work schedule, requiring employees to work
standard business hours: Monday through Friday, from 9 a.m. to 5 p.m. However, some
jobs may differ slightly from these hours. For example, some “9-to-5” jobs are actually
"8-to-4" jobs. Or Tuesday through Saturday, instead of Monday through Friday. But
overall, a typical 9-to-5 job includes eight hours of work a day, five days a week.
• The variations in a work schedule are a function of the type of job and company. A
restaurant hostess might have to work from 4 p.m. to midnight, for example, or a security
guard might have to work overnight.

Shift Work Schedule

• Shift work schedules happen when a company divides the day into shifts and assigns
employees to work set periods of time. Sometimes these shifts vary day to day or week to
week (these are known as rotating schedules), while other times an employee is hired to
work a specific shift (these are known as fixed schedules).
• There are also modified shift schedules, in which companies do not run 24/7 but instead
open early and close late. Employees take shifts throughout the day to cover these hours.
For example, someone might have a shift from 7 a.m. to 4 p.m., while another person
might have a shift from 1 p.m. to 10 p.m.
• Shift work is particularly common in medicine, where many doctors and nurses work on
a rotating shift schedule. Other careers that typically have shift schedules include law
enforcement, security, military, transportation, and retail. Shift schedules might involve
alternating day and night shifts, working four days on one shift, and then having three
days off before switching to a different shift; working four twelve-hour shifts a week; or
some other combination.

BUDGET

• A budget is an estimation of revenue and expenses over a specified future period of time
and is utilized by governments, businesses, and individuals.
• A budget is basically a financial plan for a defined period, normally a year that is known
to greatly enhance the success of any financial undertaking.
• Corporate budgets are essential for operating at peak efficiency.
• Aside from earmarking resources, a budget can also aid in setting goals, measuring
outcomes, and planning for contingencies.
• Personal budgets are extremely useful in managing an individual's or family's finances
over both the short and long term horizon.
• A budget is a microeconomic concept that shows the trade-off made when one good is
exchanged for another. In terms of the bottom line—or the end result of this trade-off—
a surplus budget means profits are anticipated, a balanced budget means revenues are
expected to equal expenses, and a deficit budget means expenses will exceed revenues.

9
 • To manage our monthly expenses, prepare for life's unpredictable events, and be able to
afford big-ticket items without going into debt, budgeting is important. Keeping track of
how much you earn and spend doesn't have to be drudgery, doesn't require you to be
good at math, and doesn't mean you can't buy the things you want. It just means that
you'll know where your money goes, you'll have greater control over your finances.

LEADERSHIP STYLE

• Everyone can develop their capacity to lead, from church committees to local pressure
groups to business teams to political parties.
• When someone is committed to and practises using their leadership capabilities at all
levels in their life, then they can and will develop their own potential as a leader.
• There is a tendency, in our Western culture, to see Leadership as synonymous with
white, middle class, male, in charge.
• There's a kind of unspoken template of what leadership is supposed to look like.
• Leadership can and does come in many different shapes and forms.
• Good leaders don't conform to a template. Indeed, leaders are people who don't
usually follow the party line.
• They have an edge to them, they get up people's noses sometimes, they make
decisions - lots of them - that often others don't like.
• They say the things that need saying in a way that others understand.
• Don't let the picture get in the way

LEADERSHIP TRAINING
Training is a misnomer when applied to leadership.

Any leadership development programme has to include at least a passing reference to the
following:

• Introduction to the concept of leadership behaviors

• Discussion and debate about leadership
• A widening of the definition beyond traditional leadership stereotypes
• Personal understanding of individual leadership qualities and strengths
• The difference between leadership and management
• A look at how people perceive, their perception is their reality
• Assumptions and their effect on how people see the world
• What are your terms of reference and seeing the bigger picture
• Personal patterns and beliefs
• A look at the elements that have influenced and shaped the participants
• Establishing ownership of an individual's leadership behaviors

A programme needs to be designed around the development of the individuals involved rather
than towards competencies identified as required by the organisation.

DECISION MAKING

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Decision-making is an integral part of modern management. Essentially, Rational or sound
decision making is taken as primary function of management. Every manager takes hundreds and
hundreds of decisions subconsciously or consciously making it as the key component in the role
of a manager. Decisions play important roles as they determine both organizational and
managerial activities. A decision can be defined as a course of action purposely chosen from a
set of alternatives to achieve organizational or managerial objectives or goals. Decision making
process is continuous and indispensable component of managing any organization or business
activities. Decisions are made to sustain the activities of all business activities and organizational
functioning.

Decisions are made at every level of management to ensure organizational or business goals are
achieved. Further, the decisions make up one of core functional values that every organization
adopts and implements to ensure optimum growth and drivability in terms of services and or
products offered.

As such, decision making process can be further exemplified in the backdrop of the following
definitions.

Definition of Decision Making

According to the Oxford Advanced Learner’s Dictionary the term decision making means - the
process of deciding about something important, especially in a group of people or in an
organization.

Trewatha & Newport defines decision making process as follows:, “Decision-making involves
the selection of a course of action from among two or more possible alternatives in order to
arrive at a solution for a given problem”.

As evidenced by the foregone definitions, decision making process is a consultative affair done
by a comity of professionals to drive better functioning of any organization. Thereby, it is a
continuous and dynamic activity that pervades all other activities pertaining to the organization.
Since it is an ongoing activity, decision making process plays vital importance in the functioning
of an organization. Since intellectual minds are involved in the process of decision making, it
requires solid scientific knowledge coupled with skills and experience in addition to mental
maturity.

Further, decision making process can be regarded as check and balance system that keeps the
organisation growing both in vertical and linear directions. It means that decision making process
seeks a goal. The goals are pre-set business objectives, company missions and its vision. To
achieve these goals, company may face lot of obstacles in administrative, operational, marketing
wings and operational domains. Such problems are sorted out through comprehensive decision
making process. No decision comes as end in itself, since in may evolve new problems to solve.
When one problem is solved another arises and so on, such that decision making process, as said
earlier, is a continuous and dynamic.

A lot of time is consumed while decisions are taken. In a management setting, decision cannot be
taken abruptly. It should follow the steps such as

11
 1. Defining the problem
2. Gathering information and collecting data
3. Developing and weighing the options
4. Choosing best possible option
5. Plan and execute
6. Take follow up action

Since decision making process follows the above sequential steps, a lot of time is spent in this
process. This is the case with every decision taken to solve management and administrative
problems in a business setting. Though the whole process is time consuming, the result of such
process in a professional organization is magnanimous.

COMMUNICATION

• Communications is fundamental to the existence and survival of humans as well as to an

organization. It is a process of creating and sharing ideas, information, views, facts, feelings,
etc. among the people to reach a common understanding. Communication is the key to the
Directing function of management.

• A manager may be highly qualified and skilled but if he does not possess good
communication skills, all his ability becomes irrelevant. A manager must communicate his
directions effectively to the subordinates to get the work done from them properly.

• We use communication every day in nearly every environment, including in the

workplace. Whether you give a slight head nod in agreement or present information to a
large group, communication is absolutely necessary when building relationships, sharing
ideas, delegating responsibilities, managing a team and much more.
• Learning and developing good communication skills can help you succeed in your career,
make you a competitive job candidate and build your network. While it takes time and
practice, communication and interpersonal skills are certainly able to be both increased
and refined.
• There are four main types of communication we use on a daily basis: Verbal, nonverbal,
written and visual. Let’s take a look at each of these types of communication, why they
are important and how you can improve them for success in your career.
FATIGUE

• Fatigue is a feeling of constant tiredness or weakness and can be physical, mental or a

combination of both. It can affect anyone, and most adults will experience fatigue at
some point in their life.
• Each year, around 1.5 million Australians see their doctor about fatigue. Fatigue is a
symptom, not a condition. For many people, fatigue is caused by a combination of
lifestyle, social, psychological and general wellbeing issues rather than an underlying
medical condition.

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 • Although fatigue is sometimes described as tiredness, it is different to just feeling tired or
sleepy. Everyone feels tired at some point, but this is usually resolved with a nap or a few
nights of good sleep. Someone who is sleepy may also feel temporarily refreshed after
exercising.
• If you are getting enough sleep, good nutrition and exercising regularly but still find it
hard to perform everyday activities, concentrate or be motivated at your normal levels,
you may be experiencing fatigue that needs further investigation.

Causes of fatigue

The wide range of causes that can trigger fatigue include:

• Medical causes – unrelenting exhaustion may be a sign of an underlying illness, such as a
thyroid disorder, heart disease or diabetes.
• Lifestyle-related causes – alcohol or drugs or lack of regular exercise can lead to feelings of
fatigue.
• Workplace-related causes – workplace stress can lead to feelings of fatigue
• Emotional concerns and stress – fatigue is a common symptom of mental health problems,
such as depression and grief, and may be accompanied by other signs and symptoms, including
irritability and lack of motivation.

Fatigue can also be caused by a number of factors working in combination.

Medical causes of fatigue

There are a number of diseases and disorders which trigger fatigue. If you experience prolonged
bouts of fatigue, consult your doctor.

Lifestyle-related causes of fatigue

Common lifestyle factors that can cause fatigue include:
• Lack of sleep – typically adults need about eight hours of sleep each night. Some people try to
get by on fewer hours of sleep.
• Too much sleep – adults sleeping more than 11 hours per night can lead to excessive daytime
sleepiness.
• Alcohol and drugs – alcohol is a depressant drug that slows the nervous system and disturbs
normal sleep patterns. Other drugs, such as cigarettes and caffeine, stimulate the nervous system
and can cause insomnia.
• Sleep disturbances – disturbed sleep may occur for a number of reasons, for example, noisy
neighbours, young children who wake in the night, a snoring partner, or an uncomfortable
sleeping environment such as a stuffy bedroom.
• Lack of regular exercise and sedentary behaviour – physical activity is known to improve
fitness, health and wellbeing, reduce stress, and boost energy levels. It also helps you sleep.
• Poor diet – low kilojoule diets, low carbohydrate diets or high energy foods that are nutritionally
poor don’t provide the body with enough fuel or nutrients to function at its best. Quick fix foods,

13
 such as chocolate bars or caffeinated drinks, only offer a temporary energy boost that quickly
wears off and worsens fatigue.
• Individual factors – personal illness or injury, illnesses or injuries in the family, too many
commitments (for example, working two jobs) or financial problems can cause fatigue.

Workplace-related causes of fatigue

Common workplace issues that can cause fatigue include:

• Shift work – the human body is designed to sleep during the night. This pattern is set by a small
part of the brain known as the circadian clock. A shift worker confuses their circadian clock by
working when their body is programmed to be asleep.
• Poor workplace practices – can add to a person’s level of fatigue. These may include long work
hours, hard physical labour, irregular working hours (such as rotating shifts), a stressful work
environment (such as excessive noise or temperature extremes), boredom, working alone with
little or no interaction with others, or fixed concentration on a repetitive task.
• Workplace stress – can be caused by a wide range of factors including job dissatisfaction, heavy
workload, conflicts with bosses or colleagues, bullying, constant change, or threats to job
security.
• Burnout – can be described as striving too hard in one area of life while neglecting everything
else. ‘Workaholics’, for example, put all their energies into their career, which puts their family
life, social life and personal interests out of balance.
• Unemployment – financial pressures, feelings of failure or guilt, and the emotional exhaustion
of prolonged job hunting can lead to stress, anxiety, depression and fatigue.

Psychological causes of fatigue

Studies suggest that psychological factors are present in at least 50 per cent of fatigue cases.
These may include:
• Depression – this illness is characterised by severe and prolonged feelings of sadness, dejection
and hopelessness. People who are depressed commonly experience chronic fatigue.
• Anxiety and stress – a person who is chronically anxious or stressed keeps their body in
overdrive. The constant flooding of adrenaline exhausts the body, and fatigue sets in.
• Grief – losing a loved one causes a wide range of emotions including shock, guilt, depression,
despair and loneliness.

PRINCIPLES AND TECHNIQUES MUNDEL’S CLASS OF CHANGES - WORK

SIMPLIFICATION:

Methods of work simplification may be applied in all spheres of homemaking. The work
simplification indicate that change and improvement in work methods are necessary in every

14
home. Home makers who want to simplify their tasks can easily do so by making a careful study
of their methods of work.

According to Mundel there are five levels of changes that can improve one’s method of
work:
1. Changes in body position, number and type of motions.

2. Changes in tools, working arrangements and equipment.

3. Changes in production sequence.

4. Changes in finished product.

5. Changes in the raw material.

1. Changes in body position, number and type of motions:

(a) Eliminating unnecessary movements:

By adopting certain methods, unnecessary movements can be eliminated for e.g. Dishes are to be
rinsed in a drainer and allowed them to dry without wiping. While preparing vegetables, they are
to be put into the cooking vessels and thus handling of extra vessels is cut down. The towels,
sheets and other linen should be arranged in order to save time and energy. Proper planning can
save a number of movements between storage area and work space.

For e.g. when meals are being cooked the dining tables can be laid. Movements are also reduced
when the floor is cleaned with a long handled mop, when clothes are placed at a convenient
height at the time of drying. Keeping the house in smooth running order saves time and energy.
Carrying several things at once to the kitchen or up and down stairs by the help of trays and
baskets reduces unnecessary movements.

(b) Improving the sequence of work:

If the sequence of work will be improved, then movement required for a particular task can also
be reduced. By following the pathway chart the sequence of works can be improved by reducing
steps. Changes in the work methods can save unnecessary handling of equipment, e.g. when the
dishes are stacked at the right of the sink washed, dried and stored at the left, minimum
movements are required.

Various works in the kitchen can be grouped together. When dais are boiled, vegetables can be
cut up or salads can be prepared. Cooking and Table Laying can be combined together. Ironing
and mending can be done while foods are cooking. In cleaning the house, it is easier to finish
each process of sweeping, dusting and mopping the floor in all the rooms than to clean each
room separately.

(c) Developing skill in work:

15
The development of skill in the performance of homemaking tasks eliminates a number of time
and energy consuming motions in a day’s work. A skilled and experienced homemaker can do
the tasks very easily with higher speed and smoothness. If the job is done with smooth rhythm,
the efficiency of the home maker improves.

Each homemaker develops her own rhythm of doing work. Skill in work can be developed by
learning, observation, effort and experience. For e.g. in learning to peel an apple, the home
maker must first learn how to hold the apple and using the knife for peeling. This is a gradual
improvement in developing the skill of doing the work through repetition. Making batter for
pokoras, kneading dough and beating eggs are some examples of tasks involving rhythmic,
uniform movements which can be learnt with experience.

(d) Comfortable Posture:

To avoid strain and to develop a good body position while working, some attention should be
given to posture habits in standing, sitting; bending etc. working with good posture reduces the
expenditure of energy. Poor posture can cause backache, increase fatigue, tension and a lower
efficiency. Doing a task with efficient way means saving both time and energy e.g. in bending to
do certain tasks, it is easier to put one foot slightly forward and bend through the knee and ankle
joint. Carrying packages or other articles is easier when the load can rest against the hip.

2. Changes in Work and Storage Space and Equipment:

(a) Changes in equipment:
This includes rearranging or modifying kitchen equipment. For e.g. pressure cooker, mixer,
grinder, well sharpened knives, peelers, rice cookers. Egg Beaters, non-stick pans, chapatti
makers, dough mixers and other time and energy saving equipment help to ease the task of the
homemaker. Now-a-days many modern, labour and time saving equipment’s are available in the
market which can be used easily.

(b) Changes in the work surface:

The height of kitchen work surfaces should be given careful attention. It must suit the worker.
The platform on which the gas stove is placed should be in a suitable height. When the work
surfaces in the kitchen are too low, one must stand in a comfortable position while working.

If the surfaces are too high, the arms and shoulders must be raised to make the adjustment to the
height. When the work surfaces are too wide, it means stretching the arms and bending the body
which cause unnecessary strain and fatigue. Grinding stones placed on the floor means additional
bending and stretching.

According to Gilbreth, “The worker should stand erect with arms comfortably relaxed from the
shoulders and with the elbows bent. She will find the most comfortable working level one, high
enough to be used without stooping, but not high enough to cause her to raise the hands above
the level of elbows.

(c) Changes in the storage space:

16
Storage areas in the kitchen and other places are often capable of being reorganized to help the
homemaker to proceed better. Definite and convenient storage spaces enable the worker to do the
kitchen work easily. Frequently used heavy utensils should be stored near the work surface level.
All the tools, utensils, dishes and food supplies should be stored in such a way that they are
readily accessible. Heavy articles should be placed at a lower height so that they are readily
accessible.

3. Changes in the Product:

Work simplification through changes in the product depends upon the available resources and
the family’s standard of housekeeping. Most families have certain preconceived standard for
housekeeping. Some ideas and habits of the families cannot be changed. But the homemaker
should persuade the members to accept new ideas and change the old standard.

A part from all these steps, a genuine liking for the job, developing competent skills for the job,
and the determination to carry it through, will be great assets in work simplification planning
work with adequate rest periods would ensure better quality of work and less fatigue.

RECRUITMENT AND SELECTION

Recruitment is a process of identifying, screening, short listing and hiring potential resource for
filling up the vacant positions in an organization. It is a core function of Human Resource
Management. Recruitment is the process of choosing the right person for the right position and at
the right time. Recruitment also refers to the process of attracting, selecting, and appointing
potential candidates to meet the organization’s resource requirements.

The hiring of the candidates can be done internally i.e., within the organization, or from external
sources. And the process should be performed within a time constraint and it should be cost
effective. Importance of Recruitment Recruitment is one of the most fundamental activities of
the HR team. If the recruitment process is efficient, then – The organization gets happier and
more productive employees

• Attrition rate reduces.

• It builds a good workplace environment with good employee relationships

.• It results in overall growth of the organization.

Here is a list that shows the purpose and importance of Recruitment in an organization:

• It determines the current and future job requirement.

• It increases the pool of job at the minimal cost.
• It helps in increasing the success rate of selecting the right candidates.
• It helps in reducing the probability of short term employments.
• It meets the organization’s social and legal obligations with regards to the work force.
• It helps in identifying the job applicants and selecting the appropriate resources.
• It helps in increasing organizational effectives for a short and long term.
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 • It helps in evaluating the effectiveness of the various recruitment techniques.

• It attracts and encourages the applicants to apply for the vacancies in an organization.
• It determines the present futures requirements of the organization and plan according.
• It links the potential employees with the employers.
• It helps in increasing the success ratio of the selection process of prospective candidates.
• It helps in creating a talent pool of prospective candidates, which enables in selecting
the right candidates for the right job as per the organizational needs.

SELECTION

Selection is the process of picking or choosing the right candidate, who is most suitable for a
vacant job position in an organization. In others words, selection can also be explained as the
process of interviewing the candidates and evaluating their qualities, which are required for a
specific job and then choosing the suitable candidate for the position. The selection of a right
applicant for a vacant position will be an asset to the organization, which will be helping the
organization in reaching its objectives.

Different authors define Selection in different ways. Here is a list of some of the
definitions:

• Employee selection is a process of putting a right applicant on a right job

• .Selection of an employee is a process of choosing the applicants, who have the
qualifications to fill the vacant job in an organization.
• Selection is a process of identifying and hiring the applicants for filling the vacancies in
an organization.
• Employee selection is a process of matching organization’s requirements with the skills•
and the qualifications of individuals.
• A good selection process will ensure that the organization gets the right set of employees
with the right attitude.

IMPORTANCE OF SELECTION

Selection is an important process because hiring good resources can help increase the overall
performance of the organization. In contrast, if there is bad hire with a bad selection process,
then the work will be affected and the cost incurred for replacing that bad resource will be high.

The purpose of selection is to choose the most suitable candidate, who can meet the requirements
of the jobs in an organization, who will be a successful applicant. For meeting the goals of the
organization, it is important to evaluate various attributes of each candidate such as their
qualifications, skills, experiences, overall attitude, etc. In this process, the most suitable
candidate is picked after the elimination of the candidates, who are not suitable for the vacant
job.

The organization has to follow a proper selection process or procedure, as a huge amount of
money is spent for hiring a right candidate for a position. If a selection is wrong, then the cost

18
incurred in induction and training the wrong candidate will be a huge loss to the employer in
terms of money, effort, and also time. Hence, selection is very important and the process should
be perfect for the betterment of the organization.

Advantages of Selection

A good selection process offers the following advantages:

• It is cost-effective and reduces a lot of time and effort.

• It helps avoid any biasing while recruiting the right candidate.

• It helps eliminate the candidates who are lacking in knowledge, ability, and proficiency.

Employees - Legal controls - Labor policies and welfare measures:

(i) The labour welfare activities should pervade the entire hierarchy of an organisation.
Management should be welfare oriented at every level.
(ii) The employer should not bargain labour welfare as a substitute for wages or
monetary incentives. In other words, the workers have a right to adequate wages in
addition to welfare measures.
(iii) The employer should look after the welfare of his employees as a matter of social
obligation. This aspect of labour welfare has been emphasised in the Constitution of
India.
(iv) Labour welfare must aim at helping employees to help themselves in the long run.
This self-help will enable the workers to become more responsible and more
efficient.
(v) There should be proper co-ordination, harmony and integration of all labour
welfare services in an undertaking.
(vi) The labour welfare work of an organisation must be administratively viable and
essentially development oriented.
(vii) The management should ensure co-operation and active participation of unions and
workers in formulating and implementing labour welfare programmes.
(viii) There should be periodical assessment of evaluation of welfare measures and
necessary timely improvements on the basis of feedback.
FOOD MATERIALS
There is abundance in the variety of food we eat. We never seem to go out of stock with food
resources. But where does all this food come from? From farms to our kitchens, food goes
through several processes and is finally made available to us.
Food is the most essential and nutritious substance we provide to our body. It acts as a fuel,
which charges our body to perform daily chores. Our food is usually made up of 2 or more

19
ingredients. It consists of nutrients such as fats, carbohydrates, proteins, vitamins and minerals
essential for the functioning of our body.
We obtain food from plants and animals, the food chain gives a brief idea of this. Plants are the
basic producers. The entire food chain is dependent on plants. Plants provide food in the form of
vegetables and fruits which are consumed directly. Humans and animals depend on the stored
food of the plant. Larger animals depend on smaller animals for their food, and so on.
Edible Plant Materials and their Sources

• Carrot, radish, turnip and beetroot are the edible roots of the plants.
• Sugarcane, coriander, potato, ginger are the edible stems of the plant.
• Spinach, cabbage, curry leaves are an important source of calcium.
• Flowers of cauliflower and pumpkin are edible flowers.
• Mango, guava, apple, pear, are some of the fruits obtained from the plants.
• Pulses, grains, oilseeds are the edible seeds of the plant.
We also obtain flour from plants which is extensively used across the baking industry to bake
cakes, pastries, bread, pasta, biscuits etc. Food materials obtained from plants are a rich source of
vitamins and minerals. They also contain dietary fibres which add bulk to our food necessary for
digestion.

Food Materials Obtained from Animals

Animals are another important source of food for us. The food products obtained from animals
are rich in proteins and vitamins and other essential nutrients. Important staples like milk from
cows, goats, buffaloes are processed and consumed every day. This milk is further used to make
curd, cheese, butter, cottage cheese, clarified butter etc. Other important staples include chicken,
fish, eggs, honey.
Edible Animal Materials and their Sources

• Milk is obtained from cows, buffaloes, goats and camel. This milk is rich in proteins,
carbohydrates and fats.
• Birds like hen, duck, etc provide us with eggs that are highly rich in proteins.
• The flesh of animals known as meat is also consumed by humans.
• Fish, prawns, crabs are consumed in most of the coastal regions of the world.
• Honey bees convert the nectar of the flower into honey that is used as food.
• Paneer, cheese, cream, ghee are all made from milk obtained from cows and buffaloes.
Most of this food comes from farmed animals under a controlled environment to be devoid of
any harmful substances.
CLEANING
Wash and sanitize any dishes, pots, pans, and cooking utensils that were in contact with
floodwater. Water for washing and sanitizing must be certified safe to use.
To wash and sanitize:

20
 1. Remove detachable parts, such as blades, plastic or wooden handles, and screens.
2. Wash dishes, pots, pans, and utensils and detached parts in hot, soapy water. Use a brush,
if necessary.
3. Rinse in clear water after washing.
4. Place items in a wire basket or other container and immerse them in a sanitizing solution.
Sanitizing solution can be prepared by mixing 1 tablespoon unscented chlorine bleach in
1 gallon of warm (not hot) water. Hot water causes the bleach to dissipate, weakening the
solution.
5. Air-dry dishes in a clean and sanitized dish rack. Using a dishtowel could recontaminate
the dishes.

TABLE WARE
Tableware are the dishes or dishware used for setting a table, serving food and dining. It
includes cutlery, glassware, serving dishes and other items for practical as well as decorative
purposes. The quality, nature, variety and number of objects varies according to culture, religion,
number of diners, cuisine and occasion. For example, Middle Eastern, Indian or Polynesian food
culture and cuisine sometimes limits tableware to serving dishes, using bread or leaves as
individual plates. Cups are not dishes. Special occasions are usually reflected in higher quality
tableware.
Cutlery is more usually known as silverware or flatware in the United States, where cutlery
usually means knives and related cutting instruments; elsewhere cutlery includes all the forks,
spoons and other silverware items. Outside the US, flatware is a term for "open-shaped"
dishware items such as plates, dishes and bowls (as opposed to "closed" shapes like jugs and
vases). "Dinnerware" is another term used to refer to tableware and "crockery" refers to ceramic
tableware, today often porcelain or bone china.[4] Sets of dishes are referred to as a table
service, dinner service or service set. Table settings or place settings are the dishes, cutlery and
glassware used for formal and informal dining. In Ireland, such items are normally referred to
as delph, the word being an English language phonetic spelling of the word Delft, the town from
which so much delftware came. Silver service or butler service are methods for a butler or waiter
to serve a meal.
Setting the table refers to arranging the tableware, including individual place settings for each
diner at the table as well as decorating the table itself in a manner suitable for the occasion.
Tableware and table decoration is typically more elaborate for special occasions. Unusual dining
locations demand tableware be adapted.
In recent centuries, flatware is usually made of pottery, ceramic materials such
as earthenware, stoneware, bone china or porcelain. The triumph of ceramics is probably due to
the spread of ceramic glazes, which were slow to develop in Europe; without the glassy surface
they give pottery tableware may be less hygienic. Table ware can be made of other materials
such as wood, pewter, latten, silver, gold, glass, acrylic and plastic. Before it was possible to
purchase mass-produced tableware, it was fashioned from available materials, such as
21
wood. Industrialisation and developments in ceramic manufacture made inexpensive washable
tableware available. It is sold either by the piece or as a matched set for a number of diners,
normally four, six, eight, or twelve place settings. Large quantities are purchased for use in
restaurants. Individual pieces, such as those needed as replacement pieces for broken dishes, can
be procured from "open stock" inventory at shops, or from antique dealers if the pattern is no
longer in production.
Cutlery is normally made of metal of some kind, though large pieces such as ladles for serving
may be of wood.

22
23
EQUIPMENT
Commercial Food Production Equipment
Here are some basic food production equipment.

Burners

They are used for cooking, boiling, and steaming. They often operate on Liquid Petroleum Gas
(LPG). Now induction burners and hot plates are available, which operate on electricity. They
come with open top, mesh top, or flat top.

24
Cooking Ranges

Cooking range is the most versatile equipment operating on either LPG or electricity. The name
implies, it can perform a range of functions such as cooking, frying, boiling, grilling, and
baking. It comes in two basic versions −
• Restaurant range − Less expensive, good for less food volume, and is stand alone.
• Heavy duty range − Expensive, suits a large volume of food production, and can be
banked with other ranges using a battery.

Cooking ranges come with multiple burners usually 4 to 8, depending upon the volume of food
to be handled.

Ovens

They are used for cooking, baking, roasting, and browning. They operate either on LPG or
electricity. There are various oven models such as Rack with the option of rotating or steady
racks, Deck, and Tunnel depicting their shape and working style.
• Rack oven − It contains a set of stacked racks often placed equidistant, one above the
other in a tall stainless steel frame. This oven is good to produce large volume of food
items such as breads, cookies, and croissants.
• Deck oven − It contains racks or rotisseries that can cook various meats such as chicken,
duck, lamb, etc. simultaneously and evenly. They also come in baking deck and pizza
deck variants. The number of decks are generally up to four.
• Tunnel oven − It comes in direct heat and indirect heat variants. It is suitable for high
temperature baking.
There are myriad number of ovens available in the market, which vary according to the energy
they consume, the manner of heating food, sizes, and shapes.

Griddles

They are flat plates made of iron, stainless steel, or aluminium, which transfer heat to the food.
Griddles are prone to heat loss when the plate is partially unused.
They are mainly used for preparing breakfast items such as omelets, scrambled eggs, patties,
sandwiches, burgers, and pancakes. Normally, the residual grease needs to be wiped out
occasionally from the surface to prevent tempering. In case of steel griddles, caramelization
occurs if the surface is not kept clean. Teflon surface griddles are more durable and efficient.

Pans and Cooking Spoons

There are a wide range of pans, pots, and spoons used for cooking.

25
 • Pans − Depending upon the type of cooking, the cook selects a pan. The pans serve the
purpose of shallow frying, boiling, and stir frying.
• Pots − The pots are used for cooking and preparing stocks. They are generally
accompanied with lids. The steamer is used to prepare steamed food such as rice,
momos, and idlis (fluffy rice dumplings). There are two variants − shallow and deep.

• Spoons − The spoons help to check the thickness of liquids, tenderness of solids, stir,
and turn the food in the pots and pans. Various spoons used during cooking are
skimmer, turner, masher, ladle, fork-spoon, and utility spoon.

Kettles

The kettles are used for cooking, warming, and storing food. They are two layered pots- one
inside the other with a gap in between for steam. They are usually jacketed, agitator tilting for
better view and food handling. The kettles also have a product discharge valve that provides an
efficient transfer of kettle product to a service area without damaging delicate food items.
Deep kettles are best for soups, gravies, spaghetti sauces, pie fillings, and puddings as the
quality of these food items remains the same irrespective of their volume and frequent stirring.
Lentils, beans, and pasta can be cooked in deep kettles.
The shallow kettles are best for cooking and warming stews, patties, steamed vegetables, where
this kettle offers better view and less food handling.

Vegetable Cutters/Choppers

The cutters or choppers are used in cutting, dicing, shredding, and slicing vegetables in various
shapes and sizes. They are also used to cut bread into small pieces for puddings or soups. The
handheld cutters are used for cutting fruits, salads, etc. for presentation.
Cutters are made of either plastic or stainless steel. Some cutters come with single or multiple
wheels with zig-zag or plain edge. Some cutters have round small bowl-like shape to cut round
pieces of fruits.

Mixers

The overhead motor vertical mixer is most commonly used in commercial food production
units. Mixers are used for mixing and blending. There are broadly two types of mixers − table
mounted and floor mounted.
Mixers have the following standard accessories −
• Flat beater − Mashing and beating foods of medium consistency such as boiled
potatoes.

26
 • Wire whipper − whipping cream, eggs, frosts and other light foods that contain air. It
works on high speed.
• Dough arm − It handles heavy and bulky ingredients such as bread dough at low speed.

Cookers and Steamers

Commercial cookers and steamers largely operate on electricity. The cooks use these for
cooking rice, lentils, and vegetables.
The steamers are used for preparing steamed food such as Idli (a type of fluffy rice dumpling),
momos, and dhokla.

Fryer

Some food items are prepared by immersing them in heated oil in a fryer. There are two basic
versions of a fryer − Electric fryer and Gas fryer. The frying time and oil temperature varies
directly with the food type and the size of the fryer. It consists of a fryer basket and heating
element and a thermostat controls a fryer.
The fryers are used to fry potato chips, Pooris (fried Indian bread), doughnuts, begels, onion
rings, shrimp, fish, chicken, okra, and zucchini.

Juicer

Juicers extract juices and pulps from fruits and vegetables. It operates on electricity and speeds
up the juice production process. The fruits are added in the juicer from the top. It separates the
juice and left over peels and unused fibers from the fruits. There are three types of juicers −
• Centrifugal − It works by crushing fruits. It is quick and yields plain juice.
• Masticating − It works longer to yield juice of specified texture and consistency.
• Twin-gear − It uses various gears and membranes to yield best quality juice of almost
any fruit, carrot, tomato, or leafy vegetables. It also helps to prevent oxidation of the
juice.

STAFF
Keep this email short, providing introductory information: introduce your
new employee, mention their job title, when they start, what they'll be doing (e.g. a
specific project) and what their background is. This kind of information will serve as a
good icebreaker to spark conversations when your new employee arrives.

ENERGY

27
 • Energy is a word which tends to be used a lot in everyday life. Though it is often used
quite loosely, it does have a very specific physical meaning.
• Energy is a measurement of the ability of something to do work. It is not a material
substance. Energy can be stored and measured in many forms.
• Although we often hear people talking about energy consumption, energy is never really
destroyed. It is just transferred from one form to another, doing work in the process.
Some forms of energy are less useful to us than others—for example, low level heat
energy. It is better to talk about the consumption or extraction of energy resources, for
example coal, oil, or wind, than consumption of energy itself.
• A speeding bullet has a measurable amount of energy associated with it; this is known as kinetic
energy. The bullet gained this energy because work was done on it by a charge of gunpowder
which lost some chemical potential energy in the process.
• A hot cup of coffee has a measurable amount of thermal energy which it acquired via work done
by a microwave oven, which in turn took electrical energy from the electrical grid.
In practice, whenever work is done to move energy from one form to another, there is always
some loss to other forms of energy such as heat and sound. For example, a traditional light bulb
is only about 3% efficient at converting electrical energy to visible light, while a human being is
about 25% efficient at converting chemical energy from food into work.

28
 B.Sc., HOME SCIENCE
III YEAR – V SEMESTER
COURSE CODE: 7BHF5C2
CORE COURSE – XI – FOOD SERVICE MANAGEMENT

UNT – III

CLASSIFICATION OF EQUIPMENTS:
Definition

Food service equipment may be defined as all tools, utensils, crockery and cutlery necessary for
the preparation, cooking, holding, serving of food and washing.

Equipment should be designed, constructed and finished that it can be easily cleaned, disinfected
safely without any specific tools.

1. Types of Equipment

Equipment may be divided into three categories based on their size.

· Large equipment – Range, steamers, boiling pans, refrigerators

· Mechanical equipment – Peelers, pin-cers, mixers, refrigerators

· Small equipment – Utensils, pots, pans, bowls, spoons

Based on the mode of operation there are 3 types namely,

1. Hand Operated

2. Semi-automatic

3. Fully automatic

1. Hand Operated – It consists of mechan-ical pieces such as beaters or whisks, hand slicers
which require greater effort to use than the semi-automatic types.

2. Semi-Automatic – This kind of equip-ment requires electric energy but need to be monitored
carefully. These include mixers, electric whisks, fryers etc.

3. Fully Automatic – These include sophisticated equipment with thermo-static controls and
timers which can be adjusted to require time and temperature.

Semi-automatic and fully auto-matic types are motorized and therefore require less attention and
effort to operate. Whatever may be the method of classify-ing equipment it is important to

1
remem-ber that every food service establishment will have different needs in terms of size,
workers and types of equipment required.

A number of multi-use equipment are also available and used in food preparation and service.

Based on the purpose the food service equipment is classified as given below:

1. Receiving and measuring equipment Eg: Trolley and weighing scale.

2. Storage equipment Eg: Refrigerator, freezer, racks and shelves.

3. Pre-Preparation equipment Eg: Dough making machine, mixer/grinder.

4. Production equipment Eg: Range, Steamers and Boilers.

5. Holding and serving equipment Eg: Bain-marie, chafing dish, hot cases.

6. Washing equipment Eg: Sink, dish washer.

7. Garbage equipment: Eg: Garbage bins, incinerator.

DIFFERENT TYPES OF KITCHEN LAYOUTS

There are six basic types of kitchen layouts: Island, Parallel, Straight, L-Shape, U-Shape,
Open, and Galley. The L-Shaped kitchen is most suited to homes that do not need too much
worktop spaces while the galley shaped kitchen is suitable for small homes. Here are the six
basic types of kitchen shapes you can choose from before finalising that master kitchen
interior plan! Choose wisely; this is going to be the heart of your home for many years to come.

Island Modular Kitchen Design

With large kitchen spaces becoming the norm in urban households, island modular kitchen
designs are all the hype. Spread out over the entire kitchen area; an island-shaped kitchen
accommodates all functionalities in a sophisticated manner. It allows for a variety of comfort
options to the host and guests alike. Kitchen layouts with island give more rooms for kids to play
around, do their homework, and ample space makes the kitchen a multifunctional area. It also
provides additional storage and is more brightly ventilated.

2
Parallel Modular Kitchen Design
With the advent of parallel modular kitchen designs, your kitchens need not be a claustrophobic
hidden room of your house. Now you can show them off with pride and comfort since this
particular style allows enough area for the movement. Light flows steadily through a door or
window with this kitchen shape making working and cooking a delight for any home chef.

Straight Modular Kitchen Design

Classy and old fashioned! But that is what makes straight modular kitchens so convenient and
easy to use. This kitchen shape ensures enough space for all your accessories and functional
elements. This layout sticks to basics and is a must-have for those who like minimalistic decor,
cook and dine hassle-free.

L Shaped Modular Kitchen Design Layout

This shape works best for small to medium kitchen spaces. To design an L-Shape modular
kitchen, one needs thoughtful planning to keep it clutter-free and organized. Creativity amplifies
in an L-Shaped modular kitchen. The L-Shaped kitchen is ergonomically appropriate and
facilitates a sensible work triangle for preparation, cooking, and cleaning. This type of kitchen
design can be matched to any decor as this layout type requires an excellent floor plan. For an L-
shaped design to work, the kitchen must be built at the corner where two walls form a
perpendicular angle. Also, one part of the wall must be twice the length of other.

U Shaped Modular Kitchen Design

A U-Shaped modular design features three walls and are lined with cabinets and appliances. This
type of kitchen is an efficient design that frees up floor space. It is the most practical kitchen
layout and provides a lot of space for storage and appliances compared to a U-shaped modular
kitchen. The concept of the ‘Golden Triangle’ is a natural fit with a U-shaped modular kitchen as
your fridge, sink, and stoves are placed within an arm’s reach. This is a practical use of kitchen
space, something which L-shaped kitchens and other galley kitchens might find harder to
achieve. The biggest advantage of a U-shaped modular kitchen is the safety factor as it doesn’t
allow traffic to disrupt your workflow.

3
Open Modular Kitchen Design
An open modular kitchen is popular among most Indian homes as it blends well with the rest of
the house. An open modular kitchen adds volume, especially in modest-sized homes. One
beneficial factor about open modular kitchens is you don’t feel isolated from the action in the
living room. This kitchen shape allows you to converse with guests as you cook, take part in
family activities such as watching television. The open concept kitchen is ideal for small homes
as this design makes even the smallest spaces feel spacious.

Galley Modular Kitchen Design

A galley modular kitchen can be defined by two narrow rows of cabinets facing each other with
a narrow walkway in between. The galley layout works well with all kitchen styles, as it
enhances safety and efficiency while cooking. This type of kitchen shape can fit several cabinets
and house doors or walkways at either end of the run. Tall cabinets run along the wall to store all
major appliances. Keep base cabinets in a heavier, darker material, and the upper cabinet in a
lighter colour to connect it more towards the ceiling. This will also help reduce the feeling that
you are in a hallway. Try concealing the fridge and dishwasher behind cabinet panels to give the
space a tidy look.

ELECTRICAL AND NON ELECTRICAL EQUIPMENTS FOR FOOD STORAGE,

PREPARATION, SERVING

MEASURING CUPS

• A measuring cup or measuring jug is a kitchen utensil used primarily to measure

the volume of liquid or bulk solid cooking ingredients such as flour and sugar,
especially for volumes from about 50 mL (2 fl oz) upwards.
• Measuring cups are also used to measure washing powder, liquid detergents and
bleach for clothes washing. The cup will usually have a scale marked in cups and
fractions of a cup, and often with fluid measure and weight of a selection of dry
foodstuffs.
• Measuring cups may be made of plastic, glass, or metal. Transparent (or translucent)
cups can be read from an external scale; metal ones only from a dipstick or scale
marked on the inside.

4
CUTTING BOARD
• The kitchen cutting board is commonly used in preparing food, other types exist for
cutting raw materials such as leather or plastic.
• Kitchen cutting boards are often made of wood or plastic and come in various widths and
sizes.
• There are also cutting boards made of glass, steel, or marble, which are easier to clean
than wooden or plastic ones such as nylon but tend to damage knives due to their
hardness.

KNIFE

In cooking, a chef's knife, also known as a cook's knife, is a cutting tool used in food
preparation. We can find chef knives in nearly every commercial kitchen, and they are versatile
tools that can be used for a variety cutting tasks. Chef knives have a wide blade that tapers to a
point. This point is suitable for a number of prep tasks, such as chopping, mincing, and slicing.
Additionally, chef knives can come in several different sizes, although the most popular sizes are
between 8"- 12”.

MEASURING SPOONS
A measuring spoon is a spoon used to measure an amount of an ingredient, either liquid or dry,
when cooking. Measuring spoons may be made of plastic, metal, and other materials. They are
available in many sizes, including the teaspoon and tablespoon.

MIXING BOWL
A mixing bowl is a deep bowl that is particularly well suited for mixing ingredients together in.
These come in many materials, such as stainless steel, ceramic, glass, and plastic.
COLANDER
Conventionally, colanders are made of a light metal, such as aluminium or thinly rolled stainless
steel. Colanders are also made of plastic, silicone, ceramic, and enamelware. The word colander
comes from the Latin colum meaning sieve.
VEGETABLE PEELER
A peeler (vegetable scraper) is a kitchen tool consisting of a metal blade with a slot with a sharp
edge attached to a handle, used to remove the outer layer (the "skin" or "peel") of
some vegetables such as potatoes, broccoli stalks, and carrots, and fruits such as apples and
pears.
POTATO MASHER
A potato masher is a food preparation utensil used to crush cooked food. Its name comes from its
most common use: crushing cooked potatoes for mashed potatoes. The potato masher consists of
a handle connected to a mashing head. The handle can either be upright or sideways.

5
WHISK
A whisk is a cooking utensil which can be used to blend ingredients smooth and to incorporate
air into a mixture, in a process known as whisking or whipping. Most whisks consist of a long,
narrow handle with a series of wire loops joined at the end. The wires are usually metal, but
some are plastic for use with nonstick cookware. Whisks are also made from bamboo.
GRATER
A grater, also known as a shredder, is a kitchen utensil used to grate foods into fine pieces. The
modern grater was invented by François Boullier in the 1540s, originally to grate cheese.

CITRUS JUICER
A juicer, also known as a juice extractor, is a tool used to extract juice from fruits, herbs, leafy
greens and other types of vegetables in a process called juicing.[1] It crushes, grinds, and/or
squeezes the juice out of the pulp.
Stainless Steel Skillet
A frying pan or skillet is a flat-bottomed pan used for frying and browning foods. It is typically
20 to 30 cm (8 to 12 in) in diameter with relatively low sides that flare outwards, a long handle,
and no lid. Larger pans may have a small grab handle opposite the main handle. A pan of similar
dimensions, but with less flared, more vertical sides and often with a lid, is called a sauté pan.
While a sauté pan can be used like a frying pan, it is designed for lower-heat cooking methods,
namely sautéing.
SAUCEPAN
A cooking utensil that is round in shape with high, straight sides and a longer handle. Equipped
with a tight fitting cover, the saucepan can range in sizes to hold contents for one pint or in sizes
up to four quarts. They are made of materials such as stainless steel, copper, anodized aluminum,
glass, and enameled steel or cast iron. A saucepan has many uses, including preparation
processes such as boiling water, for making sauces and soups, or for braising foods.

CAST IRON SKILLET

A type of cookware constructed of a soft, heavy metal material known as Cast Iron, which
is an excellent material for cooking foods. Cast Iron absorbs heat well, retaining the warmth and
distributing it evenly across the length and width of the cookware. The material slowly absorbs
the heat and slowly releases it, thus making it a good choice for slow cooking ingredients. Cast
Iron may be treated with a coating by the manufacturer, such as porcelain enamel or it may be
produced uncoated. Uncoated Cast Iron requires a seasoning with oil before use to create a non-
stick surface, while coated Cast Iron most often requires no seasoning.

GRILL PAN
Grilling is a form of cooking that involves dry heat applied to the surface of food, commonly
from above, below or from the side. Grilling usually involves a significant amount of direct,
radiant heat, and tends to be used for cooking meat and vegetables quickly. Food to be grilled is
cooked on a grill (an open wire grid such as a gridiron with a heat source above or below), using

6
a cast iron/frying pan, or a grill pan (similar to a frying pan, but with raised ridges to mimic the
wires of an open grill).
Heat transfer to the food when using a grill is primarily through thermal radiation. Heat transfer
when using a grill pan or griddle is by direct conduction. In the United States, when the heat
source for grilling comes from above, grilling is called broiling. In this case, the pan that holds
the food is called a broiler pan, and heat transfer is through thermal radiation.
Direct heat grilling can expose food to temperatures often in excess of 260 °C (500 °F). Grilled
meat acquires a distinctive roast aroma and flavor from a chemical process called the Maillard
reaction. The Maillard reaction only occurs when foods reach temperatures in excess of 155 °C
(310 °F).
SPATULA
A spatula is a small cooking implement with a wide, flat, flexible blade that is used for mixing,
spreading, and turning.

STIRRING SPOON
Used for stirring, a spoon is passed through a substance with a continued circular movement for
the purpose of mixing, blending, dissolving, cooling, or preventing sticking of the ingredients.

SLOTTED SPOON
A slotted spoon is a spoon implement used in food preparation. The term can be used to describe
any spoon with slots, holes or other openings in the bowl of the spoon which let liquid pass
through while preserving the larger solids on top.

TONGS
Tongs are a type of tool used to grip and lift objects instead of holding them directly with hands.
There are many forms of tongs adapted to their specific use.

LADLE
A ladle is essentially a very large, long-handled spoon. It is used for serving liquid dishes like
soups, stews, or sauces.

OVEN MITTS
Oven mitts are used in order to protect your hands from being burned when transferring hot food
to and from the oven.

BLENDER
A blender (sometimes called a liquidiser in British English) is a kitchen and laboratory appliance
used to mix, purée, or emulsify food and other substances. A stationary blender consists of
a blender container with a rotating metal blade at the bottom, powered by an electric motor that
is in the base.

7
FOOD STORAGE CONTAINERS
ALUMINUM FOIL
Aluminum foil can be used in the kitchen for all sorts of different purposes. From cooking to
cleaning, protecting, scrubbing, lifting, or steaming, this is one versatile kitchen essential. As as
important as aluminum foil is, however, it’s also one of those items that you can easily forget to
re-stock up on, leading to expensive impulse purchases at your local grocery store.

LAYOUT OF DIFFERENT FOOD SERVICE ESTABLISHMENTS

One of the most important aspects of a restaurant layout is ensuring proper circulation
and movement of the restaurant staff as well as the customers in the restaurant. The restaurant
layout should be designed in a manner that allows customers to find their way inside
the restaurant easily, and then to the dining area.
The kitchen layout is the shape that is made by the arrangement of the countertop, major
appliances and storage areas. The width of walkways between cabinetry and the island is
important and your kitchen designer will help determine if you have enough space to accomodate
an island.

LIGHTING AND VENTILATION

A given room must have a window or glass door that is sized to equal at least ten percent
of the floor area of the room. So, if a room is 10 feet wide x 12 feet long, then the room area
would be 120 square feet and the minimum size of the window in that room would have to be12
square feet. A three foot by four foot window would provide 12 square feet of natural light to the
room – again, the required minimum. Pretty simple really. For every 10 feet of floor area you
need one foot of natural light area.

Figuring ventilation is much easier. Natural ventilation must equal 5 percent of the floor
area – or exactly half the requirement for that of natural light. In our natural light example above
the window also would qualify for minimum natural ventilation if half of it was operable.
Although handled as separate issues, you can see that natural light and natural ventilation
actually have a very specific relationship to one another inasmuch as calculation rules are
concerned. The required amount of light is literally double that of natural ventilation. Or stated
another way, the amount of natural ventilation required is exactly half that of the natural light
requirement.

BASE MATERIALS USED FOR FINISHES

Aluminium
Aluminium utensils is the favorite spot of housewives, chefs and cookery lovers. For performing
the cooking activities with full convenience, ergonomically designed utensils are pre requisites.
Goyal India offers its wide collection of kitchen utensils, which are constructed out of best
quality aluminium to last for long time. These user friendly utensils have given shiny polish and
fine finish by our experienced workers. Ranging from traditional to contemporary designs, these
utensils are perfect to prepare different style of cuisines, that too in a comfortable and interesting
way. Our wide range of kitchen accessories comprise of aluminium utensils, aluminium jar,

8
aluminium kadhai, aluminium frying pan, aluminium fry pan, aluminium cooking utensils,
gourmet utensils etc.
Copper
Copper provides the highest thermal conductivity among non-noble metals and is therefore
fast heating with unparalleled heat distribution. Pots and pans are cold-formed from copper
sheets of various thicknesses, with those in excess of 2.5 mm considered commercial (or extra-
fort) grade. Between 1 mm and 2.5 mm wall thickness is considered utility (fort) grade, with
thicknesses below 1.5 mm often requiring tube beading or edge rolling for reinforcement. Less
than 1mm wall thickness is generally considered decorative, with exception made for the case of
.75–1 mm planished copper, which is hardened by hammering and therefore expresses
performance and strength characteristic of thicker material.
Cast-iron
Cast-iron cookware is slow to heat, but once at temperature provides even heating. Cast iron can
also withstand very high temperatures, making cast iron pans ideal for searing. Being a reactive
material, cast iron can have chemical reactions with high acid foods such as wine or tomatoes. In
addition, some foods (such as spinach) cooked on bare cast iron will turn black.
Cast iron is a porous material that rusts easily. As a result, it typically requires seasoning before
use. Seasoning creates a thin layer of oxidized fat over the iron that coats and protects the
surface, and prevents sticking.
Stainless steel
Stainless steel is an iron alloy containing a minimum of 11.5% chromium. Blends containing
18% chromium with either 8% nickel, called 18/8, or with 10% nickel, called 18/10, are
commonly used for kitchen cookware. Stainless steel's virtues are resistance to corrosion, non-
reactivity with either alkaline or acidic foods, and resistance to scratching and denting.
Stainless steel's drawbacks for cooking use are that it is a relatively poor heat conductor and its
non-magnetic property, although recent developments have allowed the production of magnetic
18/10 alloys, which thereby provides compatibility with induction cooktops, which require
magnetic cookware.
Since the material does not adequately spread the heat itself, stainless steel cookware is
generally made as a cladding of stainless steel on both sides of an aluminum or copper core to
conduct the heat across all sides, thereby reducing "hot spots", or with a disk of copper or
aluminum on just the base to conduct the heat across the base, with possible "hot spots" at the
sides. In so-called "tri-ply" cookware, the central aluminum layer is obviously non-magnetic, and
the interior 18/10 layer need not be magnetic, but the exterior layer at the base must be magnetic
to be compatible with induction cook tops. Stainless steel does not require seasoning to protect
the surface from rust, but may be seasoned to provide a non-stick surface.

9
 B.Sc., HOME SCIENCE
III YEAR – V SEMESTER
COURSE CODE: 7BHF5C2
CORE COURSE – XI – FOOD SERVICE MANAGEMENT

UNT – IV
Menu planning
• Menu planning is the process of deciding what you will eat for each meal, including main
dishes, side dishes, and desserts. It also entails knowing how many meals to plan for and
when to serve them. Daily activities and scheduling variations may complicate the menu
planning process.

• Menu planning principles include balance, nutritional quality, aesthetics, and variety,
including color, texture, flavors, shapes and sizes of food. The equipment and personnel
available to produce and serve the menu are also important considerations in planning the
menu. Along with all of these considerations, the effective foodservice manager also has
to consider costs, production and other management issues.

• Factors affecting menu planning can be organized into two main areas: customer
satisfaction and management decisions. Both of these areas must be considered when
menus are planned. Having a menu without customers is like having 1000 acres of land
for sale—in Antarctica. At the same time, a menu with items that cannot be produced at
an acceptable cost will simply put a foodservice operation out of business or drive a
noncommercial operation into the red. Most foodservice directors know that this could
mean the end of their job.

• Four factors related to customer satisfaction include sociocultural background, food

habits and preferences, nutritional influence, and aesthetics.

• Customer satisfaction. Knowing your customers (and your potential customers) is

obviously a key to planning and designing menus. Think about yourself as the customer.
What are some of the reasons you like or dislike a menu? You probably have certain
preferences— certain foods and combinations of foods—from your experiences growing
up. Many of us only like the way mom makes spaghetti sauce or the way dad grills the
steaks; or we think that grandma’s sugar cookies are definitely the best. We almost can’t
eat tomato soup without grilled cheese sandwiches or meatloaf without mashed potatoes
AND gravy. Collecting some market research on our customers and studying food and
menu trends can help menu planners to keep the menu fresh and satisfying for our
customers. Always keep the socio-cultural background and food habits and
preferences of the customer in mind when planning menus.

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 TYPES OF MENU:

• A fixed menu is a menu with few options and a fixed total price. It can be confused with
static menus because the words, outside of the context of menu names, are similar. But
the fixed menu definition is far different from that of the static menu.

• A fixed menu is also commonly called a set menu, and there are two common types. The
table d’hote menu and the prix fixe menu.

• A table d’hote menu is a menu that offers a choice of appetizer, entree, and dessert all at a
fixed total price. It’s the set menu that provides the most freedom.

• A common table d’hote setup has a diner choosing one appetizer from two options, one
entree from two or three options, and one dessert from two options. And the total price
doesn’t change. The fact that there are few options and a set total price make it a fixed
menu, but with some variability.

• "table of the host" menu is a menu where multi-course meals with only a few choices are
charged at a fixed total price. Such a menu may be called prix fixe ("fixed price"). Table
d'hôte contrasts with à la carte, where customers may order any of the separately
priced menu items available.

The basic characteristics of `A la carte menu are as follows:

• This menu is broader menu than a table d ' hôte menu since more Mise – en – place is
required to be done to prepare food from the À la carte menu.
• À la carte menu offers wide choice in food and beverages within each course and in
categories.

STANDARDIZATION

• Standardization is the process of implementing and developing technical standards based

on the consensus of different parties that include firms, users, interest groups, standards
organizations and governments.
• There are three types of measurements used to measure ingredients and to serve portions
in the restaurant trade.
• Measurement can be by volume, by weight, or by count.
• Recipes may have all three types of measurement. A recipe may call for 3 eggs
(measurement by count), 8 ounces of milk (measurement by volume), and 1 pound of
cheese (measurement by weight).

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 • There are formal and informal rules governing which type of measurement should be
used. There are also specific procedures to ensure that the measuring is done accurately
and consistently.

Number or Count

Number measurement is only used when accurate measurement is not critical and the
items to be used are understood to be close in size. For example, “3 eggs” is a common
measurement called for in recipes, not just because 3 is easy to count but also because eggs are
graded to specific sizes. Most recipes call for large eggs unless stated otherwise. Numbers are
also used if the final product is countable. For example, 24 pre-made tart shells would be called
for if the final product is to be 24 filled tart shells.

Volume

• Volume measurement is usually used with liquids or fluids because such items are
awkward to weigh. It is also used for dry ingredients in home cooking, but it is less often
used for dry measurement in the industry.

• Volume is often the measure used when portioning sizes of finished product. For
example, portion scoops are used to dole out vegetables, potato salad, and sandwich
fillings to keep serving size consistent. Ladles of an exact size are used to portion out
soups and sauces. Often scoops and ladles used for portioning are sized by number. On a
scoop, such a number refers to the number of full scoops needed to fill a volume of one
quart. Ladles are sized in ounces.

Weight

• Weight is the most accurate way to measure ingredients or portions. When proportions of
ingredients are critical, their measurements are always given in weights. This is
particularly true in baking where it is common to list all ingredients by weight, including
eggs (which, as mentioned earlier, in almost all other applications are called for by
count). Whether measuring solids or liquids, measuring by weight is more reliable and
consistent.

• Weighing is a bit more time consuming and requires the use of scales, but it pays off in
accuracy. Digital portion scales are most commonly used in industry and come in various
sizes to measure weights up to 11 lbs. This is adequate for most recipes, although larger
operations may require scales with a larger capacity.

• The reason weight is more accurate than volume is because it takes into account factors
such as density, moisture, and temperature that can have an effect on the volume of
ingredients. For example, 1 cup of brown sugar (measured by volume) could change
drastically depending on whether it is loosely or tightly packed in the vessel. On the other
hand, 10 oz of brown sugar, will always be 10 oz. Even flour, which one might think is
very consistent, will vary from location to location, and the result will mean an

3
 adjustment in the amount of liquid needed to get the same consistency when mixed with a
given volume.

• Another common mistake is interchanging between volume and weight. The only
ingredient that will have the same volume and weight consistently is water: 1 cup water =
8 ounces water.

• There is no other ingredient that can be measured interchangeably because of gravity and
the density of an item. Every ingredient has a different density and different gravitational
weight, which will also change according to location. This is called specific
gravity. Water has a specific gravity of 1.0. Liquids that are lighter than water (such as
oils that float on water) have a specific gravity of less than 1.0. Those that are heavier
than water and will sink, such as molasses, have a specific gravity greater than 1.0.
Unless you are measuring water, remember not to use a volume measure for a weight
measure, and vice versa.

STANDARDIZED RECIPES

All recipes are not created equal. Some recipes have missing ingredients, faulty seasonings,
insufficient or poor instructions causing more work, and some are simply not tested.

A standardized recipe is a set of written instructions used to consistently prepare a known

quantity and quality of food for a specific location. A standardized recipe will produce a product
that is close to identical in taste and yield every time it is made, no matter who follows the
directions.

A good standardized recipe will include:

• Menu item name – the name of the given recipe that should be consistent with the name on the
menu
• Total Yield – number of servings, or portions that a recipe produces, and often the total weight or
volume of the recipe
• Portion size – amount or size of the individual portion
• Ingredient list/quantity – exact quantities of each ingredient (with the exception of spices that
may be added to taste)
• Preparation procedures – Specific directions for the order of operations and types of operations
(e.g., blend, fold, mix, sauté)
• Cooking temperatures and times, including HACCP critical control points and limits to ensure
the dish is cooked properly and safely
• Special instructions, according to the standard format used in an operation
• Mise en place – a list of small equipment and individual ingredient preparation
• Service instructions, including hot/cold storage

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• Plating/garnishing

In addition to the list above, standardized recipes may also include recipe cost, nutritional
analysis, variations, garnishing and presentation tips, work simplification tips, suggested
accompaniments or companion recipes, and photos.

Standardize recipes can help with work simplification and incorporate HACCP into procedures.
Many facilities preparing food in large quantities also batch cook, so the standardized recipes
will incorporate those procedures into the instructions. The skill level of employees should also
be taken into account when writing recipe procedures or directions. Terminology within the
standardized recipes should be at the skill level of employees, for example, instruct an employee
to melt butter and whisk with flour instead of saying “make a roux”, if more appropriate for a
specific operation. Finally, cooking equipment, temperatures, time, etc. are adjusted for the
facility.

A short side note on mise en place – a key component to efficiently producing menu items from
recipes is to have “everything in its place.” Many kitchens will have work stations with a
standard mise en place set up, which might include a cutting board, salt and pepper, tasting
spoons, composting containers, etc. Standardized recipes can help employees produce menu
items most efficiently if they also list mise en place for small equipment needed for the recipe,
such as measuring tools, preparation tools (knives, peeler), holding pans, cooking utensils, etc.
Employees can gather everything they need before starting recipe preparation thus reducing
traveling around the kitchen during preparation, kitchen congestion, loss of focus from frequent
starting and stopping, and errors from interruptions to their work. Detailing the mise en place for
individual ingredients, such as peeling and cutting, with each ingredient can also improve the
clarity and efficiency of recipe preparation. Example: Raw white potato, peeled, ½ in. dice

Some things to remember when writing a standardized recipe:

• If you are starting with a home/internet recipe – make it first!

• Standardized recipes are a training tool for employees
• A good recipe is like a well-crafted formula – it has been tested and works every time
• S.A.M.E. – Standardization Always Meets Expectations

PORTION CONTROL

• Portion control is an essential element of food cost and quality control. It reduces food
waste, ensures a consistent and quality product, expedites food preparation and service,
and has a big impact on food cost.Any extra food added to the customer’s plate is money
coming out of your bottom line.

• While an extra ounce of soup or a handful of cheese may seem insignificant, these
amounts added up per dish over an extended period of time are costing you thousands per
year in additional food cost. Excessive portions also contribute to food waste, both in

5
 terms of plates coming back half-full and over-ordering of stock; that is your profit going
into the garbage every day.

• The best way to get a handle on food cost is to keep an open dialogue with all of your
staff, assess if and where waste is occurring, and have a mechanism in place to ensure
that each portion is consistent in every dish that leaves your kitchen.
• The general rule of thumb is that each dish on the menu should cost 30 – 40% of the
selling price in order to cover expenses and make a profit. Lack of consistent portions
makes it impossible to assess the true cost per item. Talk to your servers and your
dishwashers. They can provide information about what is coming back to the kitchen. If
certain dishes are constantly coming back half-eaten perhaps you need to rethink that
particular dish and alter it or eliminate it from the menu altogether, or adjust your portion
sizes.
• A successful restaurant is a team effort, and it is important that all of your staff are on the
same page and have the necessary equipment to ensure product quality.
➢ Provide pictures of each plated item illustrating the correct portion sizes and plating.
➢ Provide a chart that lists the correct portion of each item in all food preparation areas.
➢ Pre-portion condiments, sides, and sauces.
➢ Order pre-portioned stock where practical and make sure that all bulk items are portioned
out and appropriately labelled and stored as soon as possible.
➢ Have and an adequate amount of the correct sized storage containers, ladles, and scoops
for each menu item as well as a variety of measuring cups, spoons, and scales.

These measures not only help to ensure less waste, they also speed food preparation and service,
especially at peak times. This makes certain that your customers get what they expect every time
they dine: consistently good-looking, tasty food, in fair portions, at a reasonable price.

EFFECTIVE USES OF LEFT OVER:

• Leftovers are foods remaining unconsumed at the end of a meal which are eaten later.
Inedible remains like bones are considered waste, not leftovers.
• The use of leftovers depends on where the meal was eaten, the preferences of the diner,
and the local culture. Leftovers from meals at home are often eaten later. This is
facilitated by the private environment and convenience of airtight containers
and refrigeration. People may eat leftovers directly from the refrigerator, reheat them, or
use them as ingredients to make a new dish.
• At restaurants, uneaten food from meals is sometimes taken by diners for later
consumption. In the United States, such food is put in a so-called "doggy bag", notionally
to feed to pets, whether or not it is in actuality.

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 • Cooked meat, poultry, and fish can usually be cut into bite-sized pieces and added to stir-
fries, casseroles, and similar one-dish meals. These dishes are also a good way to use
leftover grains and vegetables. Hot one-dish meals worth considering include stir-fries,
risottos, curries, casseroles, pot pies, and soups.

TYPES OF SERVICE:
The type of service that the restaurant will provide will also determine the equipment and layout
that will be needed. The most common types of service are:

• Waiter service: trained staff deliver orders from consumers to the kitchen
• Buffet service: guests choose their own food from a buffet line or are served by a staff
member from the buffet line
• Semi-self service: Patrons order their food using counter-service but then are served once
they are seated
• Self-service: Customers order their food using counter-service and return to the counter
to retrieve their orders

Marisol's restaurant will be a combination of waiter service and self-service, depending on if the
patron wishes to get food to-go or not.
In order to be successful, Marisol will need to create a food service layout the allows customers
to easily choose which service they would prefer and delineates where the self-service line
begins. She will need equipment to allow this happen, such as the takeaway refrigerators and
counter space for checkout stations.
STYLES OF SERVICE
Food service has a number of different styles of service. Style of service should be selected
based on the type of food being served. There are various methods in which the service of the
food can be done on the guest table. The two most popular food service styles are ‘Pre – plated
service’ and ‘Silver service.’

1.Silver Service/Platter to Plate/English Service

This involves the presentation and service of food to the guest by the restaurant staff from the
food platter or dish to the guest plate, with the help of a service gear. Always done from the left-
hand side of the guest. Professional silver service is all about mastering the technique of using
service gear held in the right hand to transfer items to the guest plate from a service dish held in
the left hand.
2. Pre-Plated Service/American Service
A service of pre-plated food to the guest by the restaurant staff carried out from the right-hand
side of the guest. This demands the service staff to be skilled in carrying plates without
disturbing the food arranged on them. Usually involves carrying two or three plates in the left
hand and no more than four plates in the right hand at a time. Usually practised in coffee shops
or restaurants serving Western cuisine.

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3. Family Service/French Service
A very simple method of service in which the serving dishes are presented to the guests and
placed on the dining table, allowing the guest to select and serve himself. Such service is usually
found in restaurants serving Indian cuisine.
4. Buffet Service
A huge presentation of food items, hot and cold, different cuisines. The service staff positions
itself behind the buffet and assists the guests by plating their food for them as they select it, using
the silver service technique.
5. Gueridon Service
The term ‘Gueridon’ means a trolley used for the preparation or finishing of food. A trolley is
used to cook various ingredients, involving a lot of showmanship such as flambé, carving etc.
Done next
to the guest table. Can either be an elaborate piece of moveable furniture or a simple dining
table.
6. Russian Service
Food, which usually consists of a whole roast, is presented to the host, then taken back to the
side station by the service staff, which is then served to the guests.
WAITER, WAITRESS SERVICE:
They greet customers, take food orders, serve food and drinks, take payment and make
change.Casual dining restaurants and cafés will expect you to be quick, efficient and friendly.
COUNTER SERVICE
Counter service is a type of hospitality strategy that is used in bars, pubs, and some restaurants.
Sometimes referred to as bar service, this approach to serving customers involves providing food
and drink at a counter or bar, rather than at a table.
SNACK BAR
A snack bar usually refers to an inexpensive food counter that is part of a permanent structure
where snack foods and light meals are sold.
BUFFET SERVICE
It is a self-service where food is displayed on tables. The guests take plates stacked at the
beginning of the table and proceed along requesting the buffet attention to serve them or they
help themselves. In stand –up buffets, guests are forced to stand and eat.
BANQUET SERVICE is a range of service styles for large catered events, such as weddings,
award ceremonies, charity dinners, and sports team banquets. Banquet service style may feature
plated food, buffet or food stations, or passed hors d'oeuvres.

8
 B.Sc., HOME SCIENCE
III YEAR – V SEMESTER
COURSE CODE: 7BHF5C2
CORE COURSE – XI – FOOD SERVICE MANAGEMENT

UNIT –V

BUDGET
• A budget is an extremely valuable forecasting of future decisions of a food service unit.
• All major decision-making are directly linked to the financial budget of a food service
establishment.
• It acts as a control device wherein checks can be imposed if overspending occurs.
• A budget provides the realism for achievement and makes an establishment think wisely
before spending.
• A budget provides for continuity in case of changeover in management.

TYPES OF BUDGET
The major aim of any budget is to let an establishment know the available resource on
hand, to be used and to be saved fear later use. Althoupeh all budgets serve the same
function, nevertheless there arc various types to choose from. These include:
OPERATIVE BUDGET
The name itself‘ is self explanatory and expresses about the plan of monetary resources
usec4 for running a food service establishment. These include the budget for set-up,
forecasting. equipment budget, and salary for employees, repair budget and budget of
purchase.
FIXED BUDGET
This type of budget is based on fixed annual level of transaction such as number of meals
served to patients in a hospital per year etc. and it projects an average cost per Meal.
FLEXIBLE BUDGET
This budget takes into account for the high to low activity fip•ures and provides flexibility in
functioning. It does not pinpoint an average figure thus eliminating rigidity in a budget.
PORTION CONTROL
Controlling the portions of our food is an excellent way to reduce waste. Monitor how much
food is being thrown away. If your customers can’t finish a dish consistently, the portion is too
big. Use restaurant portion control tools like portion scales and portion spoons to serve the
proper amount of food to your customers.
 COST CONTROL:

• Restaurant budgets are heavy with food and labor costs. One of the biggest responsibilities food
service managers face is providing high-quality service, food, and drinks while maintaining a
profitable operation. This means managing budgets, analyzing business patterns for scheduling
purposes, and keeping track of ingredient inventory and other supplies.
• Cost control is the practice of identifying and reducing business expenses to increase profits, and
it starts with the budgeting process. ... Outsourcing is a common method to control costs because
many businesses find it cheaper to pay a third party to perform a task than to take on the work
within the company.
• Cost control is a tool of management executives to regulate the working of the manufacturing
concern. Under the globalize economy, mere planning is not enough. Efforts are constantly made
to scrutinize the results of the workings. If so, out of control situations may be find out and
eliminated immediately, with the help of cost control, the executives can limit the costs within the
planned level.

METHODS OF COST CONTROL

• Delineation of Centers of Responsibility: Overlapping operations and responsibilities

destroy the very essence of cost control.
• Delegation of Authority: If persons are charged with responsibility without authority,
the cost control will be ineffective. Hence, proper or adequate delegation of authority is
necessary for proper cost control.
• Measurement of Performance: A performance is to be measured with the help of
reasonable criteria. Standard costing can be used as reasonable criteria. The person whose
performance is being measured should participate in setting the standards.
• Relevance of Controllable Cost: Only few costs are controllable at different levels of
management. The management evaluates the performance of an employee with the help
of costs incurred that are controllable.
• Cost Reporting: Cost report provides a basis for effective cost control. Hence, if the cost
reports is not prepared and submitted in time, the cost control cannot be exercised.
• Constant Efforts: The measurement of performances, knowing functioning of
manufacturing department and analysis of costs require constant efforts. This type of
constant efforts leads to cost consciousness and result in cost control.
• Policies and General Objectives: All the employees of the organization are
communicated the policies and general objectives. If so, cost control is very easy.

Cost accounting

• Cost accounting is a form of managerial accounting that aims to capture a company's

total cost of production by assessing the variable costs of each step of production as well
as fixed costs, such as a lease expense.
 • Cost Accounting is a business practice in which we record, examine, summarize, and study
the company’s cost spent on any process, service, product or anything else in the
organization. This helps the organization in cost controlling and making strategic planning
and decision on improving cost efficiency. Such financial statements and ledgers give the
management visibility on their cost information. Management gets the idea where they have
to control the cost and where they have to increase more, which helps in creating a vision and
future plan. There are different types of cost accounting such as marginal costing, activity-
based costing, standard cost accounting, lean accounting. In this article, we will discuss more
objectives, advantages, costing and meaning of costs.
• It is a process via which we determine the costs of goods and services. It involves the
recording, classification, allocation of various expenditures, and creating financial
statements. This data is generally used in financial accounting.
• This helps us calculate the costs of the various goods. It also involves a suitable presentation
of this data for the purposes of cost control and guidance to the management.

CONCEPT OF COSTS

In order to understand the general concept of costs, it is important to know the following types of
costs:

1. Accounting costs and Economic costs

2. Outlay costs and Opportunity costs

3. Direct/Traceable costs and Indirect/Untraceable costs

4. Incremental costs and Sunk costs

5. Private costs and Social costs

6. Fixed costs and Variable costs

TYPES OF COSTS

1. Fixed costs

Fixed costs are those which do not change with the volume of output. The business incurs them
regardless of their level of production. Examples of these include payment of rent, taxes, interest on
a loan, etc.

2. Variable costs

These costs will vary depending upon the output that the business generates. Less production will
cost fewer expenses, and vice versa, the business will pay more when its production is greater.
Expenses on the purchase of raw material and payment of wages are examples of variable costs.
 FOOD COST CONTROL - METHODS OF CONTROLLING FOOD COST

• Take extra time to do the prep work ourself. For example, buying a chicken that is already
deboned, skinned, and portioned is going to be more expensive than just buying whole chickens.

• Keep track of food prices and how they can affect your shopping list. For example, a drought in
California would affect the avocado harvest, so it probably wouldn’t be the best time to introduce
guacamole to your menu.

• Utilize seasonal food to save money on produce. Seasonal food depends on your location, so
check out your local farmers market to see what’s fresh and to find inspiration for new recipes.

• Be aware of food specifications with your produce. In the U.S., food is inspected and sorted into
grades depending on its quality, freshness, and appearance. Many times the differences between
top grades are purely cosmetic. For example, there is very little difference between No. 1 and
No. 2 avocados, so by ordering the No. 2 option, you can lower your food costs without
sacrificing taste.

BREAK-EVEN ANALYSIS

Break-even analysis entails the calculation and examination of the margin of safety for an entity
based on the revenues collected and associated costs. Analyzing different price levels relating to
various levels of demand a business uses break-even analysis to determine what level of sales are
necessary to cover the company's total fixed costs. A demand-side analysis would give a seller
significant insight regarding selling capabilities.

• Break-even analysis tells you at what level an investment must reach to recover your
initial outlay.
• It is considered a margin of safety measure.
• Break-even analysis is used broadly, from stock and options trading to corporate
budgeting for various projects.
Break-even analysis is useful in the determination of the level of production or a targeted desired
sales mix. The study is for management’s use only, as the metric and calculations are not
necessary for external sources such as investors, regulators or financial institutions. This type of
analysis depends on a calculation of the break-even point (BEP). The break-even point is
calculated by dividing the total fixed costs of production by the price of a product per individual
unit less the variable costs of production. Fixed costs are those which remain the same regardless
of how many units are sold.

Break-even analysis looks at the level of fixed costs relative to the profit earned by each
additional unit produced and sold. In general, a company with lower fixed costs will have a
lower break-even point of sale. For example, a company with $0 of fixed costs will automatically
have broken even upon the sale of the first product assuming variable costs do not exceed sales
revenue. However, the accumulation of variable costs will limit the leverage of the company as
these expenses come from each item sold.

RECORDS TO BE MAINTAINED- SYSTEM OF BOOK KEEPING

CASH BOOK

• It records all the cash and bank receipts and payments. It is a book of original entry as we
record transactions in it for the first time from the source documents such as vouchers,
invoices, etc.
• A cash book has a debit and a credit side both. Thus, it is similar to a ledger account. Hence,
it acts as a subsidiary book as well as a ledger account.
• An organization can maintain a single column, double column or triple column cash book as
per its requirements. A single column cash book consists of only cash column.
• A double column cash book consists of cash and bank column. While the triple column cash
book consists of cash, bank, and discount column. Usually, the firms use triple column cash
book.
• Some organizations also maintain a petty cash book which records the petty or small cash
expenses of the firm.

Format of Cash Book

Discount Discount
Date Particulars L.F. Cash Bank Date Particulars L.F. Cash Bank
Allowed Received

PURCHASES BOOK

• A firm records all its credit purchases of goods in Purchase Book or Purchase Day Book.
While it records all the cash purchases of goods in the Cash Book.
• We do not record Purchases of assets in Purchase Book. Thus, they are recorded in the
Journal Proper.

Purchase Book Format

Name of the Supplier and Invoice

Date L.F. Amount (₹) Remarks
details of purchases ref.
SALES BOOK

• A firm records all credit sales of goods in the Sales Book or Sales Day Book. It records cash
sales of goods in the Cash Book. We do not record the sale of assets in the Sales Book.
• Thus, we shall record them in the Journal Proper. In this case, also we record entries from
the source documents. Also, we record entries with the net amount of the invoice.

Sales Book Format

Invoice
Date Particulars L.F. Amount (₹) Remarks
ref.

PURCHASE RETURN OR RETURN OUTWARD BOOK

• We record the return of goods purchased in the Purchase Return Book. A Debit Note is
prepared for every return of goods in duplicate.
• It contains the name of the supplier, details of goods returned and reason thereof. It needs to
be dated and serially numbered.

Purchase Return Book

Debit
Date Particulars Note L.F. Details Totals Remarks
No.

SALES RETURN OR RETURN INWARDS BOOK

• We record the return of goods sold in the Sales Return Book. A Credit Note is prepared for
every return of goods in duplicate.
• The Credit Note contains the name of the customer, details of goods returned and reason
thereof. It also needs to be dated and serially numbered.
Sales Return Book

Outward
Date Particulars L.F. Details Totals Remarks
invoice

BILLS RECEIVABLE BOOK

We record all the acceptance of the bills in our favor in the Bills receivable book. We need to post
the total of bills receivable book to the Bills receivable A/c. Also, we need to post the individual
accounts of the customers.

Bills Receivable Book Format

No. Daye Name Name Name Date How

From Due Amount
of of of the of the of of L.F. disposed
whom date of bill
bills receipt receiver drawer acceptor bill off

BILLS PAYABLE BOOK

We record all the acceptance of the bills that we issue in favor of others in the Bills payable book.
We need to post the total of bills payable book to the Bills payable A/c. Also, we need to post the
individual accounts of the suppliers.

Bills payable Book Format

 Amount
No. Name Name Date of bill
Daye of To Where Due
of of of the of Term L.F. how
acceptance whom payable date
bills drawer payee bill disposed
of

Journal Proper

It includes transactions relating to credit purchase and sale of assets, depreciation, outstanding and
pre-paid expenses, accrued and unearned income, opening and closing entries, adjustment entries
and rectification entries.