Food and Beverage Cost ControlPreface vii Acknowledgments xiii Chapter 1: Managing Revenue and Expense 1 Professional Foodservice Manager 2 Profit: The Reward for Service 2 Getting Started 5 Understanding the Income (Profit and Loss) Statement 14 Understanding the Budget 18 Chapter 2: Creating Sales Forecasts 29 Importance of Forecasting Sales 30 Sales Histories 32 Maintaining Sales Histories 38 Sales Variances 39 Predicting Future Sales 41 Chapter 3: Purchasing and Receiving 57