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Introduction
Chapter 1 : Fundamentals of Restaurant Operations
Chapter 2 : Ingredients and Yield Loss
Chapter 3 : Cost analysis and ingredient valuation
Chapter 4 : Inventory management
Chapter 5 : Technology, Automation, and Artificial Intelligence in Kitchen Operations
Chapter 6 : Pricing, Contribution Margin and Cost Control
Chapter 7 : Sales, Marketing and the Psychology of the Menu
Chapter 8 : Inventory Management, Internal Controls and Food Safety
8.1 Internal controls and shrinkage prevention8.2 Receiving ingredients: The first line of defense8.3 Stock management and systematic utilisation8.5 Exercises and Examples8.6 References
Chapter 9: Standardisation and Description of Ingredients and Dishes
Chapter 10 : Service, service processes, and service quality Service as the foundation of the guest experience
Chapter 11 : Digital reviews and online visibility
Chapter 12 : From Concept to Operation
Chapter 13 : Operational Metrics and Performance Management
Chapter 14 : Process Design and Service Flow
Chapter 15 : The future of restaurant operations: challenges and opportunities
Chapter 16 : Glossary
Closing worda

8.1 Internal controls and shrinkage prevention

A lack of internal controls is one of the main reasons restaurants run into financial difficulty. Deviations and shrinkage in the kitchen can stem from errors, waste or outright theft. Research shows that staff who perceive the risk of detection as low are more likely to exploit weaknesses in the system.

To counter this, duties must be segregated. The fundamental rule is that the person who orders the goods must not be the same person who receives them and signs for them. If the same employee handles ordering, receiving and invoicing, ideal conditions for fraud are created (e.g. ordering more than needed and taking part of the delivery home). Regular and unannounced stock counts deter such behaviour.