VI. Marco teórico
7.17 Variables de estudio:
Inventory levels are determined by a variety of factors. Some of the most important ones are as follows:
1. Storage capacity
2. Item perishability
3. Vendor delivery schedule
4. Potential savings from increased purchase size
5. Operating calendar
6. Relative importance of stock outages
7. Value of inventory dollars to the operator
Storage Capacity You cannot purchase inventory items in quantities that cannot be adequately stored and secured. Many times, kitchens lack adequate storage facilities. In some cases, they are short on space for frozen or refrigerated foods but have excess capacity in dry-storage areas. You must be careful not to determine inventory levels in a way that will overload your storage capacity. This may mean more frequent deliveries and holding less of each product on hand than would otherwise be de- sired. When storage space is too great, however, the tendency by some managers is to fill the space. It is important that this not be done as in- creased inventory of items generally leads to greater spoilage and loss due to theft. Moreover, large quantities of goods on the shelf tend to send a message to employees that there is “plenty” of everything. This may result in the careless use of valuable and expensive products. It is also unwise to overload refrigerators or freezers. This not only can result in difficulty in finding items, but may cause carryovers (those items produced for a meal period but not sold) to be “lost” in the storage process.
Item Perishability If all food products had the same shelf life, that is, the amount of time a food item retains its maximum freshness, flavor, and quality while in storage, you would have less difficulty in determining the quantity of each item you should keep on hand at any given time. Unfor- tunately, the shelf life of food products varies greatly.
Figure 3.6 demonstrates the difference in shelf life of some common foodservice items when properly stored in a dry storeroom or refrigerator.
Figure 3.7 demonstrates the difference in shelf life of some common foodservice items when properly stored in a freezer.
Because food items have varying shelf lives, you must balance the need for a particular product with the optimal shelf life of that product. Serving items that are “too old” is a sure way to develop guest complaints. In fact, one of the quickest ways to determine the overall effectiveness of a foodservice manager is to “walk the boxes.” This means to take a tour of a facility’s storage area. If many products, particularly in the refrigerated area, are moldy, soft, overripe, or rotten, it is a good indication of a food- service operation that does not have a feel for proper inventory levels based on the shelf lives of the items kept in inventory. It is also a sign that sales forecasting methods either are not in place or are not working well. Inventory rotation problems, which are examined in detail later in this chapter, may also exist in an operation such as this.
Vendor Delivery Schedule It is the fortunate foodservice operator who lives in a large city with many vendors, some of whom may offer the same Inventory Control
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F
IGURE3.6
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Shelf LifeItem Storage Shelf Life
Milk Refrigerator 5–7 days
Butter Refrigerator 14 days
Ground Beef Refrigerator 2–3 days
Steaks (fresh) Refrigerator 14 days
Bacon Refrigerator 30 days
Canned Vegetables Dry Storeroom 12 months
Flour Dry Storeroom 3 months
Sugar Dry Storeroom 3 months
Lettuce Refrigerator 3–5 days
Tomatoes Refrigerator 5–7 days
F
IGURE3.7
䊉
Recommended Freezer Storage Period MaximumsFood Maximum Storage Period at
10 to 0°F (2.23–17.7°C)
Meat
Beef, ground and stewing 3–4 months Beef, roasts and steaks 6 months
Lamb, ground 3–5 months
Lamb, roasts and chops 6–8 months
Pork, ground 1–3 months
Pork, roasts and chops 4–8 months
Veal 8–12 months
Variety meats (liver, tongue) 3–4 months
Ham, frankfurters, bacon, 2 weeks (freezing not
luncheon meats recommended)
Leftover cooked meats 2–3 months
Gravy, broth 2–3 months
Sandwiches with meat filling 1–2 months
Poultry
Whole chicken, turkey, duck, goose 12 months
Giblets 3 months
Cut-up cooked poultry 4 months
Fish
Fatty fish (mackerel, salmon) 3 months
Other fish 6 months
Shellfish 3–4 months
Baked Goods
Cakes, prebaked 4–9 months
Cake batters 3–4 months
Cookies 6–12 months
Fruit pies, baked or unbaked 3–4 months Pie shells, baked or unbaked 1 to 11⁄
2–2 months
Yeast breads and rolls, prebaked 3–9 months Yeast breads and rolls, dough 1⁄
2 month
Other
French-fried potatoes 2–6 months
Fruit 8–12 months
Fruit juice 8–12 months
Precooked combination dishes 2–6 months
Vegetables 8 months
Source: HACCP Reference Book, SERVSAFE program of the Educational Founda-
service and all of whom would like to have the operator’s business. In many cases, however, you will not have the luxury of daily delivery. Your operation may be too small to warrant such frequent stops by a vendor, or the operation may be in such a remote location that daily delivery is sim- ply not possible. Consider, for a moment, the difficulty you would face if you were the manager of a foodservice operation located on an offshore oil rig. Clearly, in a case like that, a vendor willing to provide daily dough- nut delivery is going to be hard to find! In all cases, it is important to re- member that the cost to the vendor for frequent deliveries will be reflected in the cost of the goods to you.
Vendors will readily let you know what their delivery schedule to a certain area or location can be. It is up to you to use this information to make good decisions regarding the quantity of that vendor’s product you must buy to have both working stock and safety stock.
Potential Savings from Increased Purchase Size Sometimes, you will find that you can realize substantial savings by purchasing large quanti- ties and, thus, receive a lower price from your vendor. This certainly makes sense if the total savings actually outweigh the added costs of re- ceiving and storing the larger quantity. For the large foodservice operator, who once a year buys canned green beans by the railroad car, the savings are real. For the smaller operator, who hopes to reduce costs by ordering two cases of green beans rather than one, the savings may be negligible. Generally, however, reduced packaging and shipping costs result in lower per unit costs when larger bags, boxes, or cartons of ingredients are pur- chased.
Remember, too, that there are costs associated with extraordinarily large purchases. These may include storage costs, spoilage, deterioration, insect or rodent infestation, or theft. As a general rule, you should deter- mine your ideal product inventory levels and then maintain your stock within that need range. Only when the advantages of placing an extraor- dinarily large order are very clear should such a purchase be undertaken.
Operating Calendar When an operation is involved in serving meals seven days a week to a relatively stable number of guests, the operating calendar makes little difference to inventory level decision making. If, however, the operation opens on Monday and closes on Friday for two days, as is the case in many school foodservice accounts, the operating calendar plays a large part in determining desired inventory levels. In gen- eral, it can be said that an operator who is closing down either for a week- end (as in school foodservice or a corporate dining situation) or for a sea- son (as in the operation of a summer camp) should attempt to reduce overall inventory levels as the closing period approaches. This is espe- cially true when it comes to perishable items. If this is not done, opening- day spoilage rates can be extensive. Many operators actually plan menus to steer clear of highly perishable items near their closing periods. They prefer to work highly perishable items such as fresh seafood and some Inventory Control
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meat items into the early or middle part of their operating calendar. This allows them to minimize the amount of perishable product that must be carried through the close-down period.
Relative Importance of Stock Outages In many foodservice opera- tions, not having enough of a single food ingredient or menu item is sim- ply not that important. In other operations, the shortage of even one menu item might spell disaster. While it may be all right for the local French restaurant to run out of one of the specials on Saturday night, it is not dif- ficult to imagine the problem of the McDonald’s restaurant manager who runs out of French fried potatoes on that same Saturday night!
For the small operator, a mistake in the inventory level of a minor in- gredient that results in an outage can often be corrected by a quick run to the grocery store. For the larger facility, such an outage may well repre- sent a substantial loss of sales or guest goodwill. Whether the operator is large or small, being out of a key ingredient or menu item is to be avoided, and planning inventory levels properly helps prevent it. In the restaurant industry, when an item is no longer available on the menu, you “86” the item, a reference to restaurant slang originating in the early 1920s (86 rhymed with “nix,” a Cockney term meaning “to eliminate”). If you, as a manager, “86” too many items on any given night, the reputation of your restaurant as well as your ability to manage it will suffer.
A strong awareness and knowledge of how critical this outage factor is help determine the appropriate inventory level. A word of caution is, however, necessary. The foodservice operator who is determined never to run out of anything must be careful not to set inventory levels so high as to actually end up costing the operation more than if realistic levels were maintained.
Value of Inventory Dollars to the Operator In some cases, operators elect to remove dollars from their bank accounts and convert them to product inventory. When this is done, the operator is making the decision to value product more than dollars. When it is expected that the value of the inventory will rise faster than the value of the banked dollar, this is a good strategy. All too often, however, operators overbuy or “stockpile” in- ventory, causing too many dollars to be tied up in non-interest-bearing food products. When this is done, managers incur opportunity costs. An opportunity cost is the cost of foregoing the next best alternative when making a decision. For example, suppose you have two choices, A and B, both having potential benefits or returns for you. If you choose A, then you lose the potential benefits from choosing B (opportunity cost). In other words, you could choose to use your money to buy food inventory that will sit in your storeroom until it is sold, or you could choose not to stockpile food inventory and invest the money. If you stockpile the inventory, then the opportunity cost is the amount of money you would have made if you had invested rather than holding the excess inventory.
If the dollars used to purchase inventory must be borrowed from the bank, rather than being available from operating revenue, an even greater cost to carry the inventory is incurred since interest must be paid on the borrowed funds. In addition, a foodservice company of many units that in- vests too much of its money in inventory may find that funds for acquisi- tion, renovation, or marketing are not readily available.
In contrast, a state institution that is given a one-year budget at the beginning of a fiscal year, that is, a year that is defined in terms that may or may not follow a standard calendar, may find it advantageous to use this purchasing power to acquire inventory at very low prices. Inventory represents real dollars waiting to be converted from products to sales rev- enue. Alternative uses of those dollars must be considered when estab- lishing the correct inventory level of each product.