CCA CCA Cost Control & Food Costing 3

Question 1

Which tool is most effective for controlling individual portion sizes in a high-volume kitchen?

Accepted Answer

Calibrated portion scales, scoops, and ladles

Answer

Recipe cards posted in the kitchen

Answer

Chef's visual estimation based on experience

Answer

Weekly food cost reports

Question 2

What is 'shrinkage' in the context of food costing?

Accepted Answer

The weight or volume loss of food during cooking, trimming, or storage

Answer

The reduction in menu size during slow seasons

Answer

The decrease in food cost percentage over time

Answer

The loss of revenue due to customer complaints

Question 3

What is the primary purpose of conducting a physical inventory count in foodservice?

Accepted Answer

To calculate the actual cost of food used during an accounting period

Answer

To determine which menu items are most popular

Answer

To identify which employees are most productive

Answer

To audit customer transaction records

Question 4

In the context of cost control, what is a 'purchase specification'?

Accepted Answer

A detailed written description of the quality, size, and characteristics required for a purchased item

Answer

The invoice sent by a supplier after delivering an order

Answer

A government regulation for food labeling requirements

Answer

An agreement between the chef and purchaser about delivery schedules

Question 5

Which of the following best describes 'theoretical food cost'?

Accepted Answer

The food cost that should result if standardized recipes are followed perfectly with no waste

Answer

The food cost calculated based on what was actually purchased and used

Answer

The estimated food cost for the next fiscal year based on projected sales

Answer

The average food cost across the industry for similar operations

Question 6

A foodservice operation has total sales of $50,000 and a food cost of $17,500. What is the food cost percentage?

Accepted Answer

35.0%

Answer

28.5%

Answer

30.0%

Answer

32.5%

Question 7

What is the most likely cause when actual food cost significantly exceeds theoretical food cost?

Accepted Answer

Issues such as over-portioning, waste, spoilage, or theft

Answer

Menu prices are set too high for the market

Answer

The kitchen is using higher-quality ingredients than specified

Answer

Sales volume is lower than projected