Controlled access to storeroom areas and keeping high-value items in locked areas are examples of
A. good inventory security. B. the issuing inventory method. C. standardized inventory methods. D. minimizing inventory levels.
A. good inventory security.
A major cause of increased food costs in food service operations is
A. staff not adhering to standardized recipes. B. guests ordering too much food. C. guests changing their mind after ordering. D. the use of competitive quotes in purchasing.
A. staff not adhering to standardized recipes
How is the food cost percentage calculated?
A. Food purchases ÷ Sales B. Inventory ÷ Sales C. Food cost ÷ Total food available D. Food cost ÷ Sales
D. Food cost ÷ Sales
Hourly, daily, and weekly revenue figures can be generated by which type of system?
A. Point-of-sale B. Labor management C. Purchase control D. Inventory control
A. Point-of-sale
The formula for calculating the cost of food sold is
A. (Opening inventory + Purchases) − Closing inventory. B. (Purchases + Closing inventory) − Opening inventory. C. (Purchases + Food waste) − Closing inventory. D. (Opening inventory + Closing inventory) − Purchases.
A. (Opening inventory + Purchases) − Closing inventory.
Sales for June were $25,000, and the food cost percentage was 30. The actual food cost in dollars for June was
A. $5,500. B. $6,500. C. $7,000. D. $7,500.
D. $7,500
A document listing the names of products to be purchased, their price, the delivery date, the supplier’s name, and the buyer’s signature is called a A. specification. B. requisition. C. standing order. D. purchase order.
D. purchase order.
A cost that increases or decreases in direct proportion to sales is
A. semivariable. B. variable. C. noncontrollable. D. fixed.
B. variable
When preparing a pro forma income statement, the manager is
A. estimating what is expected to happen in the future. B. preparing a more formal-looking income statement. C. calculating what the income statement was for the previous month. D. listing the assets and liabilities of the operation.
A. estimating what is expected to happen in the future.
The recipe for honey French dressing calls for 1 quart of honey. Using a recipe conversion factor of 0.5, how many cups of honey are needed?
A. 1 B. 2 C. 3 D. 4
B. 2
If a standardized recipe lists 10 pounds of onions “as-purchased” (AP) and the peeling and trimming waste is 20%, the “edible portion” (EP) is how many pounds?
A. 6 B. 7 C. 8 D. 10
C. 8
A manager taking an actual count of ingredients on hand for the purpose of calculating food costs is conducting which type of inventory?
A. Perpetual B. Averaging C. Padding D. Physical
D. Physical
The menu should be designed around items that are
A. high profit. B. best selling. C. cheapest to make. D. preferred by the owner.
A. high profit.
Which activity is the first step in forecasting labor usage for scheduling?
A. Calculating labor costs for a given period of time B. Planning the number of labor hours needed in the service and bar areas C. Projecting sales based on historical data for a given period of time D. Create a crew schedule for variable-cost employees
C. Projecting sales based on historical data for a given period of time
The process of analyzing menu product mix, contribution margin, and item popularity is called menu
A. engineering. B. price–value relationship. C. differentiation. D. markup.
A. engineering.
Industry standards recommend that management salaries should not exceed which percent of revenue? A. 10 B. 15 C. 20 D. 25
A. 10
Which forecasting method adds the expected growth rate to last year’s expenses?
A. Levinson B. Growth C. Simple markup D. Percentage of sales
C. Simple markup
When reviewing the weekly waste report, the manager notices that many food items were discarded because they were burnt, not rotated properly, made incorrectly, or left out of the cooler too long before serving. Which corrective action should the manager take?
A. Fire the kitchen staff. B. Increase training. C. Remove those items from the menu. D. Recheck the food production chart.
B. Increase training
Consider the following historical information: grilled fish accounted for 26% of sales, barbecued ribs accounted for 22% of sales, beef stroganoff accounted for 20% of sales, and steak accounted for 14% of sales. How many portions of grilled fish are expected to be sold if 425 covers are anticipated?
A. 18 B. 51 C. 111 D. 128
C. 111
Baked chicken breast accounts for 48% of lunch sales. If 200 people are expected for lunch, how many breasts should be prepared?
A. 24 B. 48 C. 96 D. 108
C. 96
The standard portion size of a steak is 8 ounces, costs $4.00, and sells for $10.00. The food cost percentage is
A. 40. B. 45. C. 50. D. 55.
A. 40
10. Which kind of inventory uses a theoretical count based on goods received and issued?
A. Estimation B. Perpetual C. Physical D. Actual
B. Perpetual
Checking the delivery quantity against both the invoice and the purchase order is an example of a
A. wasteful accounting practice. B. monthly inventory. C. vendor selection process. D. good receiving procedure.
D. good receiving procedure.
If projected sales for the first week of November are $55,000 and the standard labor cost percentage is 30, what is the total amount available for labor?
A. $15,500 B. $16,000 C. $16,500 D. $17,000
C. $16,500
Food cost is an example of which type of cost?
A. Noncontrollable B. Controllable C. Semivariable D. Fixed
B. Controllable