COGS
What does the term “food cost” represent in a restaurant?
The total cost of ingredients used to prepare menu items.
What does OSAT stand for in guest metrics?
Overall Satisfaction.
True or False: Overtime increases your labor cost percentage.
True – because extra hours cost more.
What are the different ways an associate can raise a concern, and what is the name of the poster where they can find this information?
The poster is called My V.O.I.C.E Matters.
Associates can raise concerns by talking to their Manager, ACO, RDO, ZVP, HR, and Hot Line.
What is cross-contamination?
When pathogens are transferred from one surface or food to another.
What is one common reason food cost might be higher than expected even if sales are on target?
Wastage, over-portioning, theft, spoilage, or incorrect inventory tracking.
How many Thermometers must we have at the store and where? And why is this important for our guests?
5 Thermometers
1 - Cooking Wok Range
1 - Sides Wok Range
1 - Grill
1 - Surface Thermometer for the Grill
1 - FOH
Name one of the labor costs categories labeled in your P&L.
Wages, Payroll Taxes, or Benefits
What is Panda's policy on Sexual Harassment?
Zero tolerance; no retaliation.
Why is it essential to be able to cook all entrees according to recipes? Why is proper food portioning important?
It ensures consistency and also able to maintain food cost.
What is the COGS formula?
COGS Formula
Beginning Invt. + Purchases +/- Transfers - Beginning Invt. ÷ Sales x 100
Could you name the tools that you use to verify that your store is meeting guest performance?
QT Timer, SMG report system, Guest complaint report, OLO dashboard and timer, PCB report, OSA report.
Name two strategies to optimize labor without reducing service quality.
Cross-training employees, scheduling by traffic patterns, using labor forecasting, or adjusting shifts based on peak hours.
Why is it important to understand how to recognize instances of sexual harassment in the store?
As leaders, it’s our responsibility to create an environment where everyone feels safe and respected. Understanding how to recognize sexual harassment helps us address concerns quickly and appropriately, prevent escalation, and ensure our associates know we care about their well-being. A safe environment builds trust, teamwork, and stronger performance.
What do you do in the event of a kitchen fire?
In the event of a kitchen fire:
Stay calm and act quickly.
Shut off the equipment involved in the fire if it’s safe to do so.
Use the appropriate fire extinguisher:
Grease or oil fire: Use the K-Class extinguisher (never use water).
Electrical fire: Use the C-Class extinguisher.
If the fire cannot be controlled immediately,
Pull the fire alarm or alert everyone in the store.
Evacuate associates and guests safely through the nearest exit.
Call 911 and report the fire.
Do not re-enter until the fire department says it’s safe.
Report the incident to your manager and support team right away.
Name two strategies to reduce food costs without compromising quality.
Proper portion control, inventory management, reducing waste, checking supplier deliveries, and following the FIFO system.
What is the practice that we have as a region to work on the speed of service?
The OLO tray system and the sticker system
Labor Cost Formula
Total Labor Cost = Direct Labor + Management Labor + Tax & Benefits
What are the signs that Sexual Harassment might be occurring?
Request less hours; absent; change of personality; request not to work with another associate.
What is a Safety Data Sheet (SDS)?
A Safety Data Sheet (SDS) is a document that provides detailed information about a chemical product used in the workplace. It explains the hazards, safe handling, storage, and emergency procedures related to that product.
At Panda, SDS are important because they help keep associates safe when using cleaning supplies, sanitizers, or any other chemicals.
Solve Problem:
Beginning Inventory: $8,000
Purchases: $15,000
Transfers In: $1,000
Transfers Out: $500
Ending Inventory: $1,500
Total Sales: $80,000
1.) 8,000+15,000+1,000−500−1,500=22,000
2.) 22,000 / 80,000
3.) 0.275 X 100
4.) 27.5%
Imagine a restaurant has strong guest metrics but declining sales. How would you analyze the data to find the root cause and recommend improvements?
Compare OSAT, TOF, Speed of Service, and order patterns to sales trends to identify whether menu items, pricing, marketing, or service speed are impacting sales. Recommend targeted improvements, such as menu adjustments, operational efficiency changes, or marketing strategies.
A restaurant has the following labor costs for the week:
Direct Labor (hourly staff wages): $6,000
Management Labor (salaries): $2,500
Tax & Benefits (payroll taxes, health insurance, retirement): $1,000
Total Labor Cost = 6,000 + 2,500 + 1,000 = 9,500
What are two types of sexual harassment?
Quid Pro Quo: This happens when someone in authority offers or threatens job-related benefits (like promotion, hours, or continued employment) in exchange for sexual favors or attention. “Quid pro quo” means “this for that.
Hostile Work Environment: This happens when unwelcome sexual behavior, comments, or actions create an intimidating, offensive, or uncomfortable workplace.
This happens when unwelcome sexual behavior, comments, or actions create an intimidating, offensive, or uncomfortable workplace. It can come from anyone — a manager, coworker, or even a guest.
What is Prime Cost, and why is it important in business?
Prime Cost = COGS + Labor
Prime Cost is a key performance metric that combines our COGS and labor—our two biggest controllable expenses. It’s important because it reflects how effectively we’re managing our operations. By controlling Prime Cost, we protect profitability, ensure long-term growth, and demonstrate strong business ownership