CCA CCA Cost Control & Purchasing 1 — Questions and Answers
Question 1: What is food cost percentage?
- The total dollar amount spent on food in a month
- The ratio of the cost of food sold to the revenue generated from food sales, expressed as a percentage (Correct answer)
- The percentage of waste in a kitchen operation
- The markup applied to a menu item's cost
Correct answer: The ratio of the cost of food sold to the revenue generated from food sales, expressed as a percentage
Food cost percentage is calculated by dividing the cost of food sold by food revenue and multiplying by 100, and is a key metric for kitchen profitability.
Question 2: Which of the following best defines 'yield percentage' in food production?
- The percentage of customers who order a specific dish
- The usable portion of a food item after trimming and preparation expressed as a percentage of its original weight (Correct answer)
- The profit margin on a menu item
- The percentage of ingredients used in a recipe
Correct answer: The usable portion of a food item after trimming and preparation expressed as a percentage of its original weight
Yield percentage is calculated by dividing the edible portion weight by the as-purchased (AP) weight and multiplying by 100, accounting for trimming, waste, and cooking loss.
Question 3: What is the formula for calculating the as-purchased (AP) cost of a recipe ingredient?
- EP cost ÷ yield percentage (Correct answer)
- EP weight × unit cost
- Total recipe cost ÷ number of portions
- Yield percentage × EP cost
Correct answer: EP cost ÷ yield percentage
The AP cost is calculated by dividing the edible portion (EP) cost by the yield percentage to account for the waste and trim that is paid for but not used.
Question 4: What does 'FIFO' stand for in food purchasing and storage?
- First In, First Out (Correct answer)
- Food Inventory for Operations
- Frozen Items First Out
- Fresh Ingredients for Orders
Correct answer: First In, First Out
FIFO (First In, First Out) is an inventory rotation system where older stock is used before newer stock to minimize waste and ensure freshness.
Question 5: What is the purpose of a purchase specification in a professional kitchen?
- To specify the exact quantity to order each week
- To document the exact quality, grade, size, and other characteristics required when purchasing an ingredient (Correct answer)
- To list the names of approved vendors
- To set a maximum purchase price for ingredients
Correct answer: To document the exact quality, grade, size, and other characteristics required when purchasing an ingredient
A purchase specification is a written document detailing the exact quality standards, grade, size, packaging, and other characteristics required for a purchased item, ensuring consistency.
Question 6: Which inventory method values ending inventory at the most recent purchase prices?
- FIFO
- LIFO (Correct answer)
- Weighted average
- Specific identification
Correct answer: LIFO
LIFO (Last In, First Out) values ending inventory using the oldest purchase prices, as the most recently purchased items are assumed to be sold first.
CCA CCA Cost Control & Purchasing 1
What is food cost percentage?