CCA Cost Control & Food Costing Flashcards
7 cards from real CCA practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.
Read the first 7 CCA Cost Control & Food Costing flashcards as text
In menu engineering, what category describes menu items with HIGH popularity and HIGH contribution margin?
Answer: Stars
In menu engineering, 'Stars' are items with both high popularity and high contribution margin, making them the most desirable items on the menu.
What is the purpose of a recipe conversion factor (RCF)?
Answer: To adjust recipe quantities when scaling up or down from the original yield
The recipe conversion factor (desired yield ÷ original yield) proportionally scales all ingredient quantities when changing the number of portions a recipe produces.
Which inventory valuation method assigns the cost of the most recently purchased items to the cost of goods sold?
Answer: LIFO (Last In, First Out)
LIFO (Last In, First Out) assigns the cost of the most recently purchased inventory to cost of goods sold, meaning newer purchase prices flow into COGS first.
What is the break-even point in a foodservice operation?
Answer: The sales volume at which total revenue equals total costs, resulting in zero profit or loss
The break-even point is where total revenue equals total costs (fixed + variable), meaning the operation neither earns a profit nor incurs a loss.
Over-portioning in a restaurant affects profitability primarily by:
Answer: Increasing actual food cost above the theoretical food cost
Over-portioning gives customers more food than the standardized recipe specifies, driving actual food cost above theoretical cost and reducing profitability.
What does 'as-purchased (AP) cost' refer to in food costing?
Answer: The price paid for an ingredient in the form it arrives from the supplier
As-purchased (AP) cost is the price paid to the supplier for an ingredient in its raw, unprocessed form before any trimming, cooking, or preparation occurs.
A food cost percentage of 32% means:
Answer: 32 cents of every revenue dollar is spent on food ingredients
A food cost percentage of 32% means that for every dollar of food revenue generated, 32 cents is spent on the cost of food ingredients.