CCA Cost Control & Purchasing Flashcards
6 cards from real CCA practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.
Read the first 6 CCA Cost Control & Purchasing flashcards as text
What is food cost percentage?
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.
Which of the following best defines 'yield percentage' in food production?
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.
What is the formula for calculating the as-purchased (AP) cost of a recipe ingredient?
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.
What does 'FIFO' stand for in food purchasing and storage?
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.
What is the purpose of a purchase specification in a professional kitchen?
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.
Which inventory method values ending inventory at the most recent purchase prices?
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.