items and transfers out of the categories of
Part III provides for each line item the cost
price per serving and the selling price. Part III also
provides markup information for all items
manufactured and sold from the fountain.
Part IV provides cost price information of
bulk items used in the manufacture of fountain
If your profits are deviating from the
operating goal for the fountain, you should
analyze Part II of this form along with the infor-
mation on the NAVSUP 240. The items listed
below are the usual reasons profits are lost:
Incorrect portion quantities
Incorrect selling prices
Incorrect cash collections
Food consumption by fountain operators
Food spoilage resulting from incorrect
buying, overstocked products, inadequate
refrigeration, and carelessness
Carelessness in the checking procedures
for merchandise received
Besides ice cream products, you can sell retail
items, such as candy and cookies, in the fountain.
If there is a special cash register or a separate key
on the fountain register available for ringing up
the sale of these items, you should have no
problem in selling them. Record the retail sales
of these items in a separate column on the Finan-
cial Control Record (NAVSUP 235).
To force the sales figure for the fountain or
snack bar operation, you must apply the follow-
Beginning value of inventory of retail items
Value of receipts by breakout of retail items
Total value of receipts of retail items
Value of other expenditures by transfers of
retail items (surveys, etc.)
Total value of retail accountability
Ending value of inventory of retail items
Total value of sales of retail items
The total value of sales of retail items subtracted
from the total value of the sales from the foun-
tain or snack bar operation will provide the total
value of fountain sales. It is this value that should
be posted to the NAVSUP 239. The value of sales
of retail items must be computed monthly and
then posted to the appropriate column of the
NAVSUP 235. The value of sales of retail items
will not be included on the NAVSUP 239. Pro-
cedures for multiple operators are covered in
detail in your NAVSUP P-487.
For further details concerning the fountain
operation, consult the NAVSUP P-487. In this
publication, you should also review the sanitation
rules which you must strictly enforce. A brief
summary of your supervisory responsibilities in
the area of sanitation is provided below.
As a supervisor of the fountain operation, you
will be vested with the responsibility of pro-
tecting the health and morale of shipboard per-
sonnel. Unless you are constantly aware of this
duty, you will soon discover how rapidly food
products can become a real source of trouble to
you and to the people you are serving.
First of all, you must make certain all medical
department and other official rules and guidelines
are being followed. In fact, before you ever assign
a member to work in the fountain area, the
member must report to the medical officer for a
physical examination. Also, you can expect a daily
visit from a medical department representative.
The representative will inspect your fountain
operation to ensure that all sanitation procedures
are being carefully followed. The following rules
govern activities within the fountain operation.
Make sure these rules are posted in the fountain
area in a place where they can be easily seen and
1. The fountain attendants will be considered
as foodservice workers and the standards for
health and personal hygiene will apply to them.
2. Food offered for sale will be inspected
periodically by a member of the medical depart-
ment to safeguard the health of personnel.
3. Syrup containers must be maintained in a
state of cleanliness both externally and internally;
caking or drying must not be allowed to occur.
4. Only paper or plastic cups and plates will
be used in dispensing soda, soft drinks of any
kind, and ice cream. Only disposable spoons will
be used for ice cream or ice cream sodas.