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Dades generals

Curs acadèmic:
Matèria que complementa el coneixement operatiu de les assignatures d'Operacions de F&B i de Gestió de processos en restauració dotant l'alumne de les eines de gestió estratègica necessàries per portar a terme la direcció del departament de F&B
Crèdits ECTS:


Grup A

Semestral, 1r semestre
Idioma de les classes:
Castellà (30%), Anglès (70%)


  • Analitzar i crear nous productes i serveis turístics i hotelers de manera independent, innovadora i empresarial
  • Analitzar els resultats de la política de l'activitat turística i hotelera, traslladant als objectius interns i fent plans concrets per a la seva implementació en els nivells de la funció departamental o de negoci.
  • Dissenyar, controlar i millorar els processos de planificació i organització l'activitat turística i hotelera
  • Conèixer i estudiar les tècniques de comercialització de l'empresa hotelera i de restauració
  • Dur a terme procediments d'anàlisi i síntesi per interpretar l'activitat hotelera i de restauració
  • Identificar i saber aplicar bones pràctiques en relació amb el clima social
  • Coordinar i liderar projectes de treball o altres activitats
  • Identificar i seleccionar documentació jurídica actualitzada mitjançant la utilització de bases de dades jurídiques i compendis legislatius


1. Topic 1. Cost and Sales Concepts. The Control Process. Cost/Volume/Profit Relationships. 1.1. Managing Income and Expense. 1.2. Calculate profit using basic profit formula. 1.3. Expenses and profits as a percentage of sales. 1.4. Compare between operating results and budgeting operating results. 1.5. Financial analysis of operating statements, costs and percentages.

2. Topic 2. Food Production Control: Portions and Quantities. 2.1. Use of sales histories to determine the amount of food to buy in anticipation of sales. 2.2. Use standardized recipes to determine the amount of food to buy in anticipation of sales 2.3. Compute the cost of food consumed. 2.4. Estimate food cost percentage on a daily basis.

3. Topic 3. Beverage Purchasing Control. Beverage Receiving, Storing & Issuing. Control. 3.1. Use sales histories in conjunction with standardized drink recipes to develop a beverage purchasing order. 3.2. Beverage Production Control.

4. Topic 4. Monthly Inventory & Monthly Food Cost. 4.1. Daily Food Cost Actual Versus Standard Food Costs.

5. Topic 5. Labor Cost Consideration. Establishing Performance Standards. Monitoring Performance. 5.1. Describe the development of labor standards for use in any food service operation. 5.2. Explain the scheduled employee labor hours required, based on anticipated sales volume.

6. Topic 6. Analysis of Food Sales. 6.1. The sales mix strategy approach.

7. Topic 7. Analyzing Results Using Basic Accounting 7.1. Explain, prepare and analyze a profit and loss statement. 7.2. Describe and determine an operational break-even point. 7.3. Develop and construct food service financial statements and other relevant management and government reports.


Tipus d’activitat Hores amb professor Hores sense professor Hores virtuals amb professor Total
Anàlisi / estudi de casos 6,00 24,00 0 30,00
Sessió participativa 23,00 22,00 0 45,00
Sessió pràctica 20,00 5,00 0 25,00
Total 49,00 51,00 0 100


  • Roger Fields (2014). Restaurant Success by the Number. 2nd Revised ed.. Ten Speed Press.
  • Douglas Robert Brown (2007). The Restaurant Manager's Handbook: How to Set Up, Operate, and Manage a Financially Successful Food Service Operation. 4th ed.. Atlantic Publishing Group Inc.

Avaluació i qualificació

Activitats d'avaluació:

Descripció de l'activitat Avaluació de l'activitat % Recuperable
Case1: Cost and Sales analysis and Food Production Control. Individual activity.
Case 2: Beverage Purchasing, monthly Inventory control and labor cost strategy. Group activity.
Final case: individual case study analysis.
Proposed solution for cases:
- Case 1:15%
- Case 2: 25%
- Final case (30%)
70 No
Practical application of subject contents, including the so-called “clases cerradas” Tutor report 30 No


Types of assessment

The ordinary evaluation system is Continuous Evaluation for all students. Global Evaluation (no class attendance required) is limited to students from previous courses and, in some very special cases, students who are explicitly authorized by the Academic Board of Directors to undergo global evaluation in this subject.

For Continuous Evaluation, a minimum of 80 % class attendance is required, regardless of any justification for non-attendance. Only those absences which are reported by the Academic Board of Directors will not be counted as non-attendance. Students who do not meet the attendance requirement will lose the benefits and partial grades of Continuous Evaluation and must sit a global evaluation, without any further re-sit.
In the event that a non-attendance reported by the Academic Board of Directors affects an assessment activity, an alternative will be considered to the extent that the activity requires it.
For practical application classes, see below.

In the case of students with special needs and whose situation has been communicated by the Academic Direction, an appropriate adaptation of the evaluation will be considered in order to guarantee equal opportunities.

The final marks of Continuous Evaluation will be communicated before the end of the teaching period, and in any case before the Global Evaluation period begins.

Both in Continuous Evaluation and in Global Evaluation there is an option of re-evaluation (re-sit) if the passing grade is not reached; the conditions are detailed below.

In the event of not passing the course not even by means of re-evaluation, partial grades will not be kept for the following year, which means that the entire course content will have to be recovered.

Practical application classes (Clases prácticas internas y “clases cerradas”):

In order to manage appropriate recovery of attendance to the practical application classes and the so-called “clases cerradas”, only the following situations will be accepted as excused absences, provided that due written justification is supplied:
1. Illness, medical appointment, accident. If deemed appropriate, the director will review the cases individually.
2. Death of a close relative.
3. Appointment with the Administration for bureaucratic issues (DNI, passport, NIE, etc.).
4. Those reported by the Academic Director.

The practical application classes and so-called "clases cerradas" represent a crucial element of this subject. Therefore, excessive non-attendance not justified as stated above impedes a proper evaluation. By its very nature, this situation is not retrievable, and the subject will be recorded as not performed (n.p.).

Continuous assessment

According to the current regulations of the school, the minimum class attendance required is 80%. If the required attendance is not reached, the student loses the right to continuous assessment and must do the corresponding re-evaluation exam.
For the practical application classes and “clases cerradas”, the requirements of the operational departments must be met. The practical application classes are evaluated by the corresponding tutor.

The final mark of this subject consists of the following elements:
70% Classroom classes
30% Practical application classes (kitchen and restaurant-bar)

To pass the subject (both in continuous evaluation and in global evaluation), it is necessary to pass the classroom classes and also the subject as a whole.

In case of not reaching a minimum grade of 5 in the classroom part and the subject as a whole at the end of the evaluations, the lowest grade (or n.p., if applicable) will be the final grade, and the student fails to pass the subject.

Global assessment

Students entitled to global assessment must take an exam covering the topics treated in the classroom classes. Attendance to classroom classes is not required.

For the practical application classes and “clases cerradas”, the requirements of the operational departments must be met. The practical application classes are evaluated by the corresponding tutor.

Re-evaluation exam

The students who lose the right of the continuous assessment and those who fail any one of the different types of assessment (continuous or global) may sit the re-evaluation exam of the classroom part.
Lack of attendance at practical application classes and "clases cerradas" cannot be made up by re-evaluation, but produces the effect of not passing the subject.

Criteris específics de la nota «No Presentat»:
A student who fails to sit at least one of the evaluations mentioned above (continuous evaluation activities / final exam / re-sit exam) or who has not met the specific attendance requirements will be qualified “No presentado”.

Avaluació única:
The ordinary evaluation system is Continuous Evaluation for all students. Global Evaluation (no class attendance required) is limited to students from previous courses and, in some very special cases, students who are explicitly authorized by the Academic Board of Directors to undergo global evaluation in this subject.

Requisits mínims per aprovar:
Per considerar superada l’assignatura, caldrà obtenir una qualificació mínima de 5.0


Tutorial meetings can be requested by sending an e-mail directly to the teacher of the subject. Tutorials may be carried out either in person or remotely through an appropriate channel.

Comunicacio i interacció amb l'estudiantat

Communication and interaction with students:
During the class hour, all necessary instructions will be given to follow up on the subject. If necessary, an e-mail will be sent to the whole class or to the students concerned.


In order to achieve the established competencies, students are required to have passed the following subjects:
Operaciones de Food&Beverage
Tecnología de los alimentos
Cultura Gastronómica
Gestión de procesos de Food&Beverage / Food & Beverage Process Management

Basic Excel proficiency and basic math level are required.

Appropriate uniform for each specific practice, and compliance with HACCP standards (hygiene and food handling).
Mandatory use of the mask in the practical sessions, according to the rules of prevention of occupational risks.

Modificació del disseny

Modificació de les activitats:
The design of the subject has been made for teaching in UdG scenario 1-Presential.
In the event that scenarios with limited or non-attendance are declared, the degree of virtual teaching will be increased accordingly, through the platform chosen by the school for this purpose. In this case, priority will be given to classroom attendance as far as is reasonably possible and permitted, and the scheduled class sessions will be respected, which will be the contact times for students/teachers to carry out the same activities.

Modificació de l'avaluació:
In the event that the evaluation activities cannot be carried out presentially, these same activities will be carried out on the same day and at the same time as planned, using non-presential channels. Two weeks before the date, the students concerned will be informed of the channel that will be used to carry out the activity.

Tutoria i comunicació:
Tutoring and communication with students will take place in all scenarios as defined in the Tutoring and Communication section.

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