The subject of restaurant cost control contains volumes of work relating to the food service cost control tri factor: food, labor and other costs. While there are invaluable cost control systems and theories presented in these works, operators often find it difficult to implement such procedures, as they need to balance their time between running the daily operation and managing cost control systems and procedures, these two things are certainly not mutually exclusive. Key Item Management, however, is a relatively simple method of effectively managing food cost without a tremendous time investment. While it is not recommended that an operator limit their food cost control efforts to only Key Item Management, it is probably the best place to begin and also the most important food cost control system to be followed
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