Costing And Control

Akopọ

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.

Awọn Afojusun

  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

Akọ̀wé Ẹ̀kọ́

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.

Ìdánwò Ẹ̀kọ́

Oriire fun ipari ẹkọ lori Costing And Control. Ni bayi ti o ti ṣawari naa awọn imọran bọtini ati awọn imọran, o to akoko lati fi imọ rẹ si idanwo. Ẹka yii nfunni ni ọpọlọpọ awọn adaṣe awọn ibeere ti a ṣe lati fun oye rẹ lokun ati ṣe iranlọwọ fun ọ lati ṣe iwọn oye ohun elo naa.

Iwọ yoo pade adalu awọn iru ibeere, pẹlu awọn ibeere olumulo pupọ, awọn ibeere idahun kukuru, ati awọn ibeere iwe kikọ. Gbogbo ibeere kọọkan ni a ṣe pẹlu iṣaro lati ṣe ayẹwo awọn ẹya oriṣiriṣi ti imọ rẹ ati awọn ogbon ironu pataki.

Lo ise abala yii gege bi anfaani lati mu oye re lori koko-ọrọ naa lagbara ati lati ṣe idanimọ eyikeyi agbegbe ti o le nilo afikun ikẹkọ. Maṣe jẹ ki awọn italaya eyikeyi ti o ba pade da ọ lójú; dipo, wo wọn gẹgẹ bi awọn anfaani fun idagbasoke ati ilọsiwaju.

  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

Awọn Iwe Itọsọna Ti a Gba Nimọran

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

Àwọn Ìbéèrè Tó Ti Kọjá

Ṣe o n ronu ohun ti awọn ibeere atijọ fun koko-ọrọ yii dabi? Eyi ni nọmba awọn ibeere nipa Costing And Control lati awọn ọdun ti o kọja.

WAEC SSCE - Catering Craft Practice - 2022

Ibeere 1 Ìròyìn

(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.

Wo Idahun