Kitchen Financial Controls Flashcards

A case of romaine yields 70% usable product after trimming. If the chef needs 14 lb of cleaned romaine, how much must be purchased?

Answer: 20 lb

Purchase quantity = needed amount ÷ yield percentage, so 14 ÷ 0.70 = 20 lb.

Prime cost in a restaurant is defined as:

Answer: Total cost of goods sold plus total labor cost

Prime cost combines COGS (food and beverage) with total labor cost, including benefits and payroll taxes.

A weekly sales forecast is most useful to the chef de cuisine for:

Answer: Scheduling labor and planning purchase quantities

Short-term forecasts drive day-to-day decisions on staffing levels and how much product to order and prep.

Which scenario indicates a receiving control failure?

Answer: Product weights are never verified against the invoice at delivery

Failing to weigh or count goods against the invoice allows shortages and overcharges to go undetected.

A recipe yields 24 portions at a total cost of $54.00, and management targets a 30% food cost. What minimum menu price per portion is required?

Answer: $7.50

Portion cost is $54 ÷ 24 = $2.25, and $2.25 ÷ 0.30 = $7.50.

Transferring bar wine to the kitchen for cooking should be recorded because it:

Answer: Shifts cost from beverage to food so each department's cost percentage stays accurate

Intra-unit transfers reassign product cost to the department that consumed it, keeping both cost percentages accurate.

Which key metric tells a chef whether daily labor spending matches business volume?

Answer: Labor cost as a percentage of sales

Labor cost percentage compares payroll dollars directly to revenue, showing if staffing matched sales volume.