| A | B |
| ambiance | The decor, lighting, furnishings, and other factors that create a feeling an identity for a restaurant. |
| bar par | The amount of each type of beverage established for behind-the-bar storage, based on expected consumption. |
| blind receiving | A receiving system in which the supplier gives the clerk a list of items being delivered but not the quantities or weights, therefore the clerk has to count or weigh products and record results. |
| contribution margin | A food or beverage item's selling price minus the cost of the ingredients used to prepare the item. |
| cost of food sold | The cost of the food that is sold to a guest. |
| cyclical menu | A menu that changes every day for a certain number of days, then repeats the cycle. |
| direct purchase | Food sent directly from the receiving area to the kitchen or dining room rather than to a storage area. |
| dogs | Unpopular menu items with a low contribution margin. |
| first-in, first-out (FIFO) | An inventory method for rotating and issuing stored food that requires items that have been in storage the longest to be used first. |
| fixed menu | A menu with a fixed list of items that is used for several months or longer before it is changed. |
| food cost | The cost of food used in the production of a menu item. |
| food cost percentage | A ratio comparing the cost of food sold to food sales. |
| gross profit | Price minus the cost of food. |
| perpetual inventory system | A system for tracking inventory by keeping a running balance of inventory quantities. |
| plowhorses | Popular menu items with a low contribution margin. |
| prime costs | The cost of food sold plus payroll costs. |
| primes | Menu items with a low food cost and a high contribution margin. |
| purchase specifications | A detailed description of the quality, size, weight, and other characteristics desired for a particular item. |
| puzzles | Unpopular menu items with a high contribution margin. |
| requisition form | A written order used by employees that identifies the type, amount, and value of items needed from storage. |
| specialty menu | Not the typical menu - usually designed for holidays and other special events or for specific groups. |
| standard food cost percentage | The ideal food cost percentage that managers should expect when a menu item is being prepared according to its standard recipe. |
| standard recipe | A formula for producing a food and beverage item. |
| stars | popular menu items with high contribution margins. |