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Food and beverage control is vital to an efficient business. While success is not made on controlling costs, many restaurants may fail—not because of poor service, or because of bad food, but because the costs involved ran away from the owner.

Factors to be included in the overall consideration of food and beverage control are:

• Cost of labor
• Menu pricing
• Standards determination
• Budget
• Cost-volume-profit analysis
• Food and beverage equipment management and control.