This is a common problem. The only thing more frustrating than out-of-line costs is not knowing how and where to address them. But there is a set of systems and procedures that must be put into place if the food and beverage numbers are to managed properly. The role of PFF is to supply the tools and integrate them into the daily and weekly routines of the food and beverage team. Ideal cost of goods is not achieved by waving a magic wand; it requires diligence, an acute sense of awareness and continuous monitoring.