CPFS Cost Control 2

Question 1

A foodservice manager notices that actual food cost is 5% higher than the standard food cost. What is the most likely cause?

Accepted Answer

Excessive portioning or waste by kitchen staff

Answer

Variance between actual and standard food cost typically points to over-portioning, waste, or theft in the kitchen.

Question 2

Which document is used to track the daily dollar value of food items transferred between departments in a foodservice operation?

Accepted Answer

Interdepartmental transfer record

Answer

An interdepartmental transfer record documents food moved between cost centers so each department's costs are accurately reflected.

Question 3

If a restaurant's food cost percentage is 32% and total food sales are $45,000, what is the cost of food sold?

Accepted Answer

$14,400

Answer

Food cost = 32% × $45,000 = $14,400.

Question 4

What is the primary purpose of a standardized recipe in cost control?

Accepted Answer

To produce consistent yield and predictable food costs

Answer

Standardized recipes ensure each dish uses a fixed quantity of ingredients, making food costs predictable and controllable.

Question 5

A foodservice operation's prime cost is calculated by adding food cost to which other expense?

Accepted Answer

Labor cost

Answer

Prime cost = food cost + labor cost, and it is the most significant controllable expense in foodservice.

(CPFS) Certified Professional in Foodservice Sanitation Practice Test