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
Which tool is most effective for controlling individual portion sizes in a high-volume kitchen?
Answer: Calibrated portion scales, scoops, and ladles
Calibrated portion scales, scoops, and ladles provide consistent, measurable portions every time, directly controlling food cost by preventing over- or under-portioning.
What is 'shrinkage' in the context of food costing?
Answer: The weight or volume loss of food during cooking, trimming, or storage
Shrinkage is the reduction in food weight or volume caused by moisture loss during cooking, trimming of inedible parts, or deterioration during storage.
What is the primary purpose of conducting a physical inventory count in foodservice?
Answer: To calculate the actual cost of food used during an accounting period
Physical inventory counts are used to calculate actual food cost consumed: opening inventory + purchases − closing inventory = cost of food used during the period.
In the context of cost control, what is a 'purchase specification'?
Answer: A detailed written description of the quality, size, and characteristics required for a purchased item
A purchase specification is a detailed written standard defining exactly what quality, size, grade, and other characteristics an ingredient must meet, helping control both quality and cost.
Which of the following best describes 'theoretical food cost'?
Answer: The food cost that should result if standardized recipes are followed perfectly with no waste
Theoretical food cost is the ideal cost calculated by multiplying the standard recipe cost per portion by portions sold, assuming zero waste, theft, or portioning errors.
A foodservice operation has total sales of $50,000 and a food cost of $17,500. What is the food cost percentage?
Answer: 35.0%
Food cost percentage = (Food Cost ÷ Total Sales) × 100 = ($17,500 ÷ $50,000) × 100 = 35.0%.
What is the most likely cause when actual food cost significantly exceeds theoretical food cost?
Answer: Issues such as over-portioning, waste, spoilage, or theft
When actual food cost exceeds theoretical food cost, it typically indicates controllable operational problems like over-portioning, excessive waste, spoilage of perishables, or employee theft.