Costing And Control

Visão Geral

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.

Objetivos

  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

Nota de Aula

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.

Avaliação da Lição

Parabéns por concluir a lição em Costing And Control. Agora que você explorou o conceitos e ideias-chave, é hora de colocar seu conhecimento à prova. Esta seção oferece uma variedade de práticas perguntas destinadas a reforçar sua compreensão e ajudá-lo a avaliar sua compreensão do material.

Irá encontrar uma mistura de tipos de perguntas, incluindo perguntas de escolha múltipla, perguntas de resposta curta e perguntas de redação. Cada pergunta é cuidadosamente elaborada para avaliar diferentes aspetos do seu conhecimento e competências de pensamento crítico.

Use esta secção de avaliação como uma oportunidade para reforçar a tua compreensão do tema e identificar quaisquer áreas onde possas precisar de estudo adicional. Não te deixes desencorajar pelos desafios que encontrares; em vez disso, vê-os como oportunidades de crescimento e melhoria.

  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

Livros Recomendados

The Theory of Hospitality and Catering
The Theory of Hospitality and Catering
Legenda: Fourteenth edition
Editora: Hodder Education
Ano: 2021
ISBN: 978-1-3983-3295-9
Descrição: 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
Legenda: Tenth edition
Editora: Hodder Education
Ano: 2020
ISBN: 978-1-3983-0015-6
Descrição: 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
Legenda: Eleventh edition
Editora: Hodder & Stoughton
Ano: 2004
ISBN: 978-0-340-81147-4
Descrição: 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.

Perguntas Anteriores

Pergunta-se como são as perguntas anteriores sobre este tópico? Aqui estão várias perguntas sobre Costing And Control de anos passados.

WAEC SSCE - Catering Craft Practice - 2022

Pergunta 1 Relatório

(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.

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