1. ISSUING CONTROL
• Requisition: This is a form used for taking goods
from issuing department. Concerned head of the
department containing information like name, unit
cost, total cost and signature, issued and balance
prepared it.
• This is also known as indenting.
• Operating cost of kitchen is deduced from this form
and gross profit calculated.
• It is prepared in triplicate one goes to issuing the
other to F & B control and the last remains with the
copy.

2. Transfer notes
• This is an internal form of requisition note,
which is used when a department requisitions
something from another department which is
not in stores.
• The format of the form used can be same as
that used for the store requisition
• The transfer notes and requisition notes are
sent at the end of the day to the controller’s
office.

3. Breakages and damaged goods
• Items becomes broken or found to have leaked away,
etc. These items must be recorded in a damaged
goods book.The book would record the
• Date,
• Description of items,
• Details of from whom it was purchased,
• Value,
• Signature of the purchasing officer who verified the
damaged goods to restrict unexplained difference in
the actual stock

4. Pricing of issues
• In a department there must be a system
established so that the department can be fairly
charged for what it has requisitioned for its
use. The method of pricing the food issued
depends mainly on the type of commodities in
question.
• Perishables
• Non Perishables

5. Perishables
• Actual Purchase Price
• Perishable commodities as already stated they
frequently go direct to the kitchen as direct
issues and priced against the actual purchase
price of the commodities

6. Non Perishables
• Actual Purchase Price
• Simple Average Price
• Weighted Average Price
• Inflated Price: Here the goods are issued
at cost plus, say 10 or 15 % to recover the
cost of handling and storage charged.
• Standard Price: A Standard Price is to
decide on for a given period, usually 3-6
months

7. Cont..
• Last In First Out (LIFO): This may be applied to
items which have a fluctuating market price. This
assumes that issues will be made with the normal
rotation of stock, but priced out at the latest purchase
price for the items.
• First In First Out (FIFO): This may also apply to
items which have a fluctuating price. This assumes
that issues will be from the earliest purchases and
priced accordingly.