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HMT 2215 Hospitality Cost Controls

In-depth analysis of financial costs associated with hospitality operations. Although the primary focus will be on restaurants, other operational costs from lodging, meeting and events, etc. will be introduced. Topics include financial statement interpretations, breakeven calculations, butcher test computations, inventory systems and in-depth labor cost control function.

Division: Business and Public Services
Department: Hospitality Management
Repeatable Credit: No
Offered Online: Yes

Prereqs: HMT 1105 and MAT 1125 or ACC 1100 or ACC 1210 


  • Calculate and interpret cost percentages.
  • Calculate break-even using the cost, volume & profit analysis from an income statement.
  • Calculate portion cost using the butchers test and cooking loss test.
  • Calculate portion cost and profit percentage using specified formulas and pre-cost/abstract information.
  • Construct five performance standards to include the standards being monitored and the corrective actions to be used if the standards are not met, for two hospitality positions of your choice.

Credit Hours: 3

Classroom Hours: 3