Costing And Control
Gbogbo ọrọ náà
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.
Ebumnobi
- Define cost, sales and profit in catering
- Distinguish between fixed cost, variable cost and overhead cost
- Calculate the cost of a dish and its selling price from a recipe
- Explain the purpose and methods of portion control
- Explain how cost control improves profitability in a catering establishment
Akọmọ Ojú-ẹkọ
Yi rajista ka ci gaba
Kpọpụta akaụntụ n’efu ka ị nweta ohere na ihe ọmụmụ niile, ajụjụ omume, ma soro mmepe gị.
Ayẹwo Ẹkọ
Ekele diri gi maka imecha ihe karịrị na Costing And Control. Ugbu a na ị na-enyochakwa isi echiche na echiche ndị dị mkpa, ọ bụ oge iji nwalee ihe ị ma. Ngwa a na-enye ụdị ajụjụ ọmụmụ dị iche iche emebere iji kwado nghọta gị wee nyere gị aka ịmata otú ị ghọtara ihe ndị a kụziri.
Ị ga-ahụ ngwakọta nke ụdị ajụjụ dị iche iche, gụnyere ajụjụ chọrọ ịhọrọ otu n’ime ọtụtụ azịza, ajụjụ chọrọ mkpirisi azịza, na ajụjụ ede ede. A na-arụpụta ajụjụ ọ bụla nke ọma iji nwalee akụkụ dị iche iche nke ihe ọmụma gị na nkà nke ịtụgharị uche.
Jiri akụkụ a nke nyocha ka ohere iji kụziere ihe ị matara banyere isiokwu ahụ ma chọpụta ebe ọ bụla ị nwere ike ịchọ ọmụmụ ihe ọzọ. Ekwela ka nsogbu ọ bụla ị na-eche ihu mee ka ị daa mba; kama, lee ha anya dị ka ohere maka ịzụlite onwe gị na imeziwanye.
- 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
- 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
- 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
- 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
- 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
Yi rajista ka ci gaba
Kpọpụta akaụntụ n’efu ka ị nweta ohere na ihe ọmụmụ niile, ajụjụ omume, ma soro mmepe gị.
Yi rajista ka ci gaba
Kpọpụta akaụntụ n’efu ka ị nweta ohere na ihe ọmụmụ niile, ajụjụ omume, ma soro mmepe gị.
Àwọn Ìwé Tó Dáa Láti Kà
Àwọn Ìbéèrè Tó Ti Kọjá
Nna, you dey wonder how past questions for this topic be? Here be some questions about Costing And Control from previous years.
Ajụjụ 1 Ripọtì
(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.
Yi rajista ka ci gaba
Kpọpụta akaụntụ n’efu ka ị nweta ohere na ihe ọmụmụ niile, ajụjụ omume, ma soro mmepe gị.