Synopsis This book is an important activity in the profession of hoteliering. It deals with the technique to set up and maintain total cost control systems which can help to earn profit and avoid losses in his business. It explains procedures for controlling costs. The book contains records and procedures, forms and formats, charts which are used to gather various information. The information contained in this publication can be used directly or with slight modification by food and beverage managers. The book is very useful to those who are directly or indirectly associated with this industry. Efforts have been made to incorporate materials which are appropriate for food and beverage managers, prospective managers, supervisors, trainees, research scholars and students, specialising in tourism, hotel, catering and food and beverage/restaurant and food operations.