ABSTRACT
Hospitality industry is one of the business entities that budgeting must be functional and active. The method of it application or execution matters; it will be of good note to know that for effective hospitality operation and growth the food costing and control system should be extraordinary. In this study, the researchers were able to point out the basic element that facilitates the growth of business in the hospitality industry through the proper use of quality control, so it can be said that operational cost can be seen as the cost of starting a new business or the cost of investment in the business. Operational cost is the very cost managed by the general manager or the manager in charge of the activities in the industry and it contributes to the growth in the business and the hotel welfare or well-being. Operational cost consist importantly of selling price, which is the actual cost of food, including the accumulated cost for sales, markup for sales, sales variation and sales function. This study will be able to contribute immensely to food costing and control in the hospitality industry with Nigerian perceptive playing a majority role. It was conclude that for a successful business activities or operation to be achieved, an effective cost control and operations should be introduced in the business or organization and operators (investors) should not be in charge of managing the operations and purchases of in the industry as this can introduces bureaucratic measures through waste which cannot be controlled and managed and as a result recommendations were made that the operators of the industry should learn and learn professionals for effective food costing and control system and owners of the industry (business) should draw a clear coast between ownership and management, to help reduce management cost.
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Background To The Study
Family Planning is the deliberate regulation of conception or delivery, or the use of contracept...