Catering Craft Practice WAEC

Costing And Control

Aperçu

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.

Objectifs

  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

Note de cours

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.

Évaluation de la leçon

Félicitations, vous avez terminé la leçon sur Costing And Control. Maintenant que vous avez exploré le concepts et idées clés, il est temps de mettre vos connaissances à lépreuve. Cette section propose une variété de pratiques des questions conçues pour renforcer votre compréhension et vous aider à évaluer votre compréhension de la matière.

Vous rencontrerez un mélange de types de questions, y compris des questions à choix multiple, des questions à réponse courte et des questions de rédaction. Chaque question est soigneusement conçue pour évaluer différents aspects de vos connaissances et de vos compétences en pensée critique.

Utilisez cette section d'évaluation comme une occasion de renforcer votre compréhension du sujet et d'identifier les domaines où vous pourriez avoir besoin d'étudier davantage. Ne soyez pas découragé par les défis que vous rencontrez ; considérez-les plutôt comme des opportunités de croissance et d'amélioration.

  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

Questions précédentes

Vous vous demandez à quoi ressemblent les questions passées sur ce sujet ? Voici plusieurs questions sur Costing And Control des années précédentes.

Question 1 Rapport

(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.