Group Cost Controller

Workplace Circumstances

• Environment: Office
• Languages: English, Khmer
• Location: Phnom Penh

Position Summary

Department: Finance & Accounting – Group

Reports To: Group CFO

Works Closely With: Executive Chefs / Kitchen, Bar & Outlet Managers, Purchasing, Storekeepers, F&B Operations, Senior Accountant

Scope: All group F&B outlets, kitchens and stores

Job Purpose

The Group Cost Controller (F&B) protects food and beverage margins across all group outlets. The role keeps recipe costs and menu costs accurate, measures actual F&B cost against theoretical cost, controls wastage and stock, and makes sure the POS carries up-to-date menu costs. It gives management and outlet teams clear, timely cost reporting and practical actions to close cost gaps.

Duties & Responsibilities

• Recipe Costing
• Build and maintain standard recipe cards for all food and beverage items, including ingredients, yields, portion sizes and preparation losses.
• Cost each recipe using current purchase prices and update costs when supplier prices, recipes or portions change.
• Work with Chefs and Bar Managers to confirm standard recipes, yields and portion specifications, and run yield / butcher tests where needed.
• Calculate food cost % and beverage cost % per menu item and flag items below target margin.
• Theoretical vs Actual F&B Cost
• Calculate theoretical (ideal) food and beverage cost from POS sales mix and standard recipes.
• Calculate actual cost of sales using opening stock + purchases + transfers – closing stock, adjusted for staff meals, entertainment and complimentary items.
• Analyse variances between theoretical and actual cost by outlet and category; investigate root causes (over-portioning, wastage, pricing, theft, recipe deviation, recording errors).
• Present findings and corrective actions to outlet managers, chefs and management.
• Wastage Control
• Implement and monitor wastage, spoilage and breakage logs in all kitchens, bars and stores.
• Review wastage daily / weekly, value it at cost and report trends by outlet and item.
• Recommend actions to reduce wastage, such as par-level changes, prep planning, FIFO and storage improvements.
• F&B Stock Counts
• Plan and lead month-end physical stock counts of food, beverage and consumables in all stores, kitchens and bars; carry out spot checks during the month.
• Reconcile physical counts to system stock, investigate discrepancies and post approved adjustments.
• Monitor slow-moving, expired and excess stock; review par levels and inter-outlet transfers.
• Check receiving: compare deliveries against POs and invoices for quantity, quality and price.
• Menu Cost Updates in POS
• Maintain menu item costs and recipe links in the POS / inventory system so that theoretical cost reporting is accurate.
• Set up new menu items, promotions and set menus with correct recipes and costs before launch.
• Update POS costs promptly when recipes or ingredient prices change, and review POS item lists for inactive or mis-mapped items.
• Menu Engineering & Pricing Support
• Run menu engineering analysis (popularity vs contribution margin) and recommend menu and pricing changes.
• Review supplier price movements and support Purchasing with price comparisons and alternative products.
• Reporting & Month-End Close
• Prepare daily / weekly flash F&B cost reports and the monthly F&B cost report by outlet.
• Provide closing stock valuation and cost of sales figures for the month-end close and reconcile them to the GL.
• Track F&B cost KPIs against budget and explain variances.
• Controls & Continuous Improvement
• Enforce F&B control procedures: requisitions, transfers, staff meals, complimentary and entertainment items, and void / waste approvals.
• Support internal and external audits with stock and cost schedules.
• Train outlet staff on recipe standards, wastage recording and stock-count procedures.

Languages

• Khmer - Good is required
• English - Good is required

Qualifications

• Bachelor's Degree in Accounting, Finance, Hospitality Management or a related field.

Work History

• F&B cost control experience in hotels, restaurants or a multi-outlet F&B group for 3 to 5 years as a minimum

General & Technical Skills

• Strong knowledge of recipe costing, yield tests, theoretical vs actual cost analysis and inventory control.
• Hands-on experience with POS and inventory / recipe management systems.
• Advanced Microsoft Excel skills (pivot tables, lookups, cost models).
• Good command of English; local language required.

Soft Skills

• Accuracy: Detail-oriented with numbers, recipes and stock records.
• Analytical thinking: Turns cost data into clear findings and practical actions.
• Communication: Works constructively with chefs, bar and outlet teams while holding them to standards.
• Hands-on approach: Hands-on in kitchens, stores and bars for counts and spot checks.
• Integrity: Handles stock and cost data objectively and with strong control awareness.
• Time management: Meets daily, weekly and month-end deadlines across multiple outlets.