CCA CCA Cost Control & Food Costing 2

Question 1

In menu engineering, what category describes menu items with HIGH popularity and HIGH contribution margin?

Accepted Answer

Stars

Answer

In menu engineering, 'Stars' are items with both high popularity and high contribution margin, making them the most desirable items on the menu.

Question 2

What is the purpose of a recipe conversion factor (RCF)?

Accepted Answer

To adjust recipe quantities when scaling up or down from the original yield

Answer

The recipe conversion factor (desired yield ÷ original yield) proportionally scales all ingredient quantities when changing the number of portions a recipe produces.

Question 3

Which inventory valuation method assigns the cost of the most recently purchased items to the cost of goods sold?

Accepted Answer

LIFO (Last In, First Out)

Answer

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.

Question 4

What is the break-even point in a foodservice operation?

Accepted Answer

The sales volume at which total revenue equals total costs, resulting in zero profit or loss

Answer

The break-even point is where total revenue equals total costs (fixed + variable), meaning the operation neither earns a profit nor incurs a loss.

Question 5

Over-portioning in a restaurant affects profitability primarily by:

Accepted Answer

Increasing actual food cost above the theoretical food cost

Answer

Over-portioning gives customers more food than the standardized recipe specifies, driving actual food cost above theoretical cost and reducing profitability.

(CCA) Certified Culinary Administrator Practice Test

(CCA) Certified Culinary Administrator Practice Test

CCA CCA Cost Control & Food Costing 2