Estudia

• 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.

• Desai, M. (2019). How finance works: The HBR guide to thinking smart about the numbers. Harvard Business Press.
• Gordon, R. T., & Brezinski, M. H. (2016). The complete restaurant management guide. Routledge.
• Kotas, R. (2014). Management accounting for hotels and restaurants. Routledge.
• Walker, J. R. (2021). The restaurant: from concept to operation. John Wiley & Sons.

Activitats d'avaluació:

General conditions for assessment

1. Assessment system
? Continuous assessment (mandatory)
? Global assessment (only in special cases):
• For repeating courses from previous years.
• In cases approved by the Academic Directorate.

2. Attendance required for continuous assessment
? Minimum 80% attendance in classes
? No justified absences for theory classes. Only absences accepted by the Academic Directorate are valid.
• If an accepted absence affects an assessment, an alternative will be offered.
? Results of the continuous assessment will be shared before the end of the teaching period.


3. Second chance (reassessment)
? Mandatory for students who fail or do not meet the attendance requirement.
? Exam dates will not be changed (except for serious, documented reasons).
• Examples of invalid reasons: driving test, travel, mild illness.

4. Support for special needs
? If a student has special needs, the Academic Directorate will inform the teaching staff.
? Assessment will be adapted to ensure equal opportunities.

5. ZERO tolerance for cheating
? If a student cheats in any assessment --> Fail (grade 0) with no second chance.
? A disciplinary process will begin.

6. Submission of assignments
? Deadline: maximum 24 hours after the original due date.
• More than 24 hours late --> Grade 0.
• Less than 24 hours late --> Maximum grade of the assignment: 5 (if passed).
? Teachers may apply stricter rules.


Modules of practical application classes (clases prácticas internas and “clases cerradas”)

Attendance
? Students must attend at least 90% of the classes.
? If this minimum is not met, the course will be marked as not completed ("No presentado", N.P.).

Justified Absences
? Only the following are accepted as justified absences for these classes:
• Illness, medical appointment, or accident (these cases may be reviewed by the Academic Directorate).
• Death in the family.
• Appointment with public authorities (DNI, passport, NIE, etc.).
• Absences communicated by the Academic Directorate.
? It is essential to provide the corresponding written proof.
? Any other absence, or absence without written justification, will be considered unjustified.


Subject modules

? The final grade is made up of the following modules:
• 65% Classroom module
• 35% Practical application classes
? To pass the subject, it is mandatory to pass the classroom module and also the subject as a whole (in continuous or global assessment).
? If the classroom module is not passed, the reassessment of that module is required.

Minimum grade requirement per module
? The classroom module must have a minimum grade of 5.0.
? If the grade is below 5.0 for this module, the final grade will be the lowest grade obtained or “Not Presented” (N.P.), and the subject will be failed.

Module grade retention
? A passed module will be retained for the next academic year, recorded with a grade of 5.0.
? In the following year, it will not be possible to improve the grade of a passed module.
? If the subject remains pending after one academic year, all modules must be repeated.


Continuous assessment

Classroom module
? Minimum attendance is 80% of the classes.
? The evaluation activities are shown in the table below.
? Students who do not pass the subject (fail mark or lack of attendance) will have to take the re-sit assessment.
If they do not take the re-sit, the final grade will be “Not Presented” (N.P.).

Practical application classes
? The requirements of the operational departments must be met (assistance and assessment conditions).
? The practical application classes are evaluated by the corresponding tutor.
? When the student passes this module, the obtained grade is only valid for this course. For the next academic year, it will be recorded with a grade of 5.0.
? Missing practical application classes or “clases cerradas” cannot be recovered and means failing the subject with “Not Presented” (N.P.) as the final grade.


Global assessment

Classroom module
? Attendance is not required.
? Written exam on the classroom content (100% of the module).
? Students who fail the exam will be re-evaluated in the re-sit assessment.
If they do not take the re-sit, the final grade will be “Not Presented” (N.P.).

Practical application classes
? The rules for these classes are the same as in continuous evaluation.


Re-sit assessment (reevaluación)

Classroom module
? The re-sit exam is mandatory for students who:
• do not meet the attendance requirement for continuous assessment
• or fail any type of assessment (continuous or global)
? For this module, the maximum grade in the re-sit exam is 5 out of 10.

Practical application classes
? Lack of attendance in the practical application classes or “clases cerradas” cannot be recovered and means failing the subject with “Not Presented” (N.P.) as the final grade of 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

Students can send an email to the teaching staff to request a meeting. The tutorial can take place either in person or online.

All necessary information will be explained during class. If needed, an email will also be sent to the whole group or to the relevant students.
Students must contact EUHT StPOL and teachers exclusively through the institutional email. The institution does not take responsibility for communications made through other digital channels.

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.