CRP Inventory Control & Cost Management 3

Question 1

Which cost control tool shows the ideal food cost based on standardized recipes compared to actual food cost?

Accepted Answer

Theoretical vs. actual food cost report

Answer

A theoretical vs. actual food cost report identifies gaps caused by waste, theft, or portion inconsistency.

Question 2

When a restaurant's actual food cost is higher than its theoretical food cost, the most likely cause is:

Accepted Answer

Over-portioning, waste, or theft

Answer

A gap above theoretical cost typically signals over-portioning, spoilage, or product going missing.

Question 3

What is the purpose of conducting a mid-month inventory count?

Accepted Answer

To identify cost problems early enough to correct them before period end

Answer

A mid-period inventory allows managers to spot excessive usage or shrinkage and adjust operations proactively.

Question 4

A restaurant's beverage cost percentage is 22%. If beverage sales are $18,000, what is the beverage cost in dollars?

Accepted Answer

$3,960

Answer

Beverage cost = 22% × $18,000 = $3,960.

Question 5

Which receiving practice helps ensure invoiced prices match purchase order prices?

Accepted Answer

Three-way match

Answer

A three-way match compares the purchase order, the receiving report, and the supplier invoice to confirm accuracy.

(CRP) Certified Restaurant Professional Practice Test