Costing And Control

Übersicht

A cook who feeds a crowd and still ends the day poorer has not been cheated by anyone. The food simply cost more than the plates brought in, and nobody worked out the numbers before the pot went on the fire. Costing and control is the part of catering that decides whether a business grows or quietly dies, and it rests on arithmetic a market trader already knows: what went in, how many plates came out, and what each plate must sell for.

In this lesson you will learn to sort the costs of a kitchen into fixed, variable and overhead, add up the food cost of a real recipe, break it down to the cost of one portion, and set a fair selling price using a food cost percentage or a simple mark up. You will calculate gross profit the way an examiner expects it shown, and you will see why a careless ladle can erase a whole day of profit. Every figure here is in naira, and every sum is worked out in full.

Ziele

  1. Define cost, sales and profit in catering
  2. Distinguish between fixed cost, variable cost and overhead cost
  3. Calculate the cost of a dish and its selling price from a recipe
  4. Explain the purpose and methods of portion control
  5. Explain how cost control improves profitability in a catering establishment

Lektionshinweis

Two women sell the same jollof rice from stalls facing each other in a Lagos market. One is busy from morning to night yet never seems to get ahead; the other, no busier, is opening a second stall by the end of the year. The difference is rarely the cooking. It is that the second woman knows exactly what a plate of her rice costs her to make, and has priced it so that every plate leaves something behind after the rice, the oil, the gas and her own time have all been paid for. Costing and control is simply that discipline written down. Master it and you can run a kitchen of any size with your eyes open instead of guessing.

Unterrichtsbewertung

Herzlichen Glückwunsch zum Abschluss der Lektion über Costing And Control. Jetzt, da Sie die wichtigsten Konzepte und Ideen erkundet haben,

Sie werden auf eine Mischung verschiedener Fragetypen stoßen, darunter Multiple-Choice-Fragen, Kurzantwortfragen und Aufsatzfragen. Jede Frage ist sorgfältig ausgearbeitet, um verschiedene Aspekte Ihres Wissens und Ihrer kritischen Denkfähigkeiten zu bewerten.

Nutzen Sie diesen Bewertungsteil als Gelegenheit, Ihr Verständnis des Themas zu festigen und Bereiche zu identifizieren, in denen Sie möglicherweise zusätzlichen Lernbedarf haben.

  1. Which of the following is a fixed cost in a restaurant? A. The cost of tomatoes B. The rent of the premises C. The cost of fish D. The cost of vegetable oil Answer: B
  2. A dish has a food cost of 600 naira and is sold for 2,000 naira. Its food cost percentage is: A. 20% B. 25% C. 30% D. 33% Answer: C
  3. A dish has a food cost of 900 naira. If the food cost should be one third of the selling price, the selling price is: A. 300 naira B. 1,200 naira C. 2,700 naira D. 3,000 naira Answer: C
  4. Gross profit in a catering business is best defined as: A. Sales minus all the costs of the business B. Sales minus the food (material) cost C. The selling price minus the profit D. Food cost added to labour cost Answer: B
  5. Which tool is used to serve a standard portion of soup or stew? A. A weighing scale B. A ladle C. A boning knife D. A colander Answer: B

Empfohlene Bücher

The Theory of Hospitality and Catering
The Theory of Hospitality and Catering
Untertitel: Fourteenth edition
Verleger: Hodder Education
Jahr: 2021
ISBN: 978-1-3983-3295-9
Beschreibung: The standard theory text for catering students, covering the industry, food commodities, cooking, kitchen operations, hygiene and safety, menu planning and food and beverage service.
Food and Beverage Service
Food and Beverage Service
Untertitel: Tenth edition
Verleger: Hodder Education
Jahr: 2020
ISBN: 978-1-3983-0015-6
Beschreibung: The established reference on restaurant and banquet service, service staff and their duties, styles of service, table laying, and the service of food, wines and other beverages.
Practical Cookery
Practical Cookery
Untertitel: Eleventh edition
Verleger: Hodder & Stoughton
Jahr: 2004
ISBN: 978-0-340-81147-4
Beschreibung: A long-established practical text taking students through methods of cooking, the preparation of food commodities and the production of dishes across the full range of the kitchen.

Frühere Fragen

Fragen Sie sich, wie frühere Prüfungsfragen zu diesem Thema aussehen? Hier sind n Fragen zu Costing And Control aus den vergangenen Jahren.

WAEC SSCE - Catering Craft Practice - 2022

Frage 1 Bericht

(a) State the six general procedures for taking cash payment in a catering establishment.

(b) State two qualities of a supervisor in a catering establishment.

Antwort anzeigen