Food and Beverage Control Theory — June/July 2023

Answer

• Food ingredients.
• Beverage purchases.
• Casual labour paid for additional production.
• Disposable service items.
• Packaging materials.
• Cooking fuel used in production.
• Sales commissions linked to sales volume.
• Laundry charged by the number of items processed.

Answer

• Check quantities, weights and descriptions against the purchase order and delivery note; record shortages before accepting.
• Inspect freshness, packaging, dates and required temperature; reject damaged, contaminated or out-of-specification goods.
• Record and authorise accepted deliveries, then move goods promptly to the correct secure storage area to preserve quality.

Answer

1. Set measurable standards: specify expected cost percentages, portion sizes, quality and sales targets.
2. Measure actual performance using purchases, stock records, sales and production information.
3. Compare the results with the standards to identify favourable or adverse differences.
4. Analyse the causes of significant differences, such as waste, theft, price increases or recording errors.
5. Take corrective action, assign responsibility and follow up to check that the improvement works.

Answer

A daily summary of the establishment’s sales, receipts, relevant expenditure and trading results, prepared to show its financial performance for that day.

Answer

• Shows sales and revenue by outlet or department so managers can assess trading performance.
• Reconciles recorded sales with cash, card receipts and other payments to reveal shortages or errors.
• Provides timely information for decisions on costs, staffing, purchasing and corrective action.

Answer

• Maintain consistent servings for customers.
• Keep ingredient costs within the recipe budget.
• Reduce overproduction and waste.
• Calculate reliable selling prices and expected profit.
• Estimate ingredient requirements and the number of portions available.

Answer

• Group similar products in clearly labelled locations.
• Use first-expiry-first-out for date-marked products, with stock rotation.
• Keep goods off the floor on clean suitable shelving.
• Separate chemicals from all food and beverages.
• Separate raw animal foods from ready-to-eat food and prevent drips.
• Maintain the temperature, humidity and ventilation required by each product.
• Leave inspection and access space, with heavier containers on lower shelves.

Answer

• Expected demand: bookings, sales forecasts and the menu indicate the number of portions and drinks required.
• Stock and storage: usable stock, shelf life and available storage limit the amount that can be bought safely.
• Supplier and financial terms: delivery frequency, lead time, pack sizes, budget and quantity discounts affect economical order size.

Answer

• Recipes repeat at planned intervals, allowing reliable purchasing and production forecasts.
• Staff become familiar with the dishes, improving preparation speed and consistent quality.
• Planned variety avoids unnecessary repetition while simplifying stock, labour and cost control.

Answer

Illustrative purchase order layout; the entries are examples.

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Illustrative BIN card: item Rice; code R01; unit kg; store Dry store; bin D4; minimum level 10 kg.

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The procedures used to plan, monitor and regulate purchasing, storage, production, service and sales so that required quality is delivered within cost and revenue targets.

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Many products deteriorate quickly, so buying too much or storing them incorrectly causes spoilage and financial loss. Managers must forecast demand, check dates and temperatures, and rotate stock promptly.

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Purchasing, preparation, service and consumption can occur within a short period. Mistakes may cause losses before a delayed report reveals them, so checks and records must be made throughout the same operating cycle.

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• Appearance: the colour, clarity and presentation should match the product’s normal specification.
• Aroma and flavour: characteristic fresh smell and taste, with no off-odours or taints.
• Texture or consistency: expected tenderness, firmness, crispness or body, without abnormal deterioration.
• Safety and specification: intact packaging, acceptable dates, correct storage temperature and compliance with agreed size, grade or strength.

Answer

Fixed-cost personnel are retained and paid a relatively constant salary despite short-term changes in business volume, for example a salaried manager. Variable-cost personnel are engaged or paid in response to workload, for example casual banquet staff hired for an event. The distinction concerns cost behaviour, not a permanent difference in workers’ value.

Answer

Setting budgets, comparing actual results with the budget and investigating differences so that corrective action keeps operations within agreed objectives.

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Capital budgets plan expenditure on long-term assets that support the business over several periods. Examples are purchasing a new commercial oven and constructing an additional restaurant dining area.

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Operating budgets plan the revenue and day-to-day costs of normal trading for a defined period. Examples are a food-purchases budget and a wages budget.

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• Forecast customer demand and portions.
• Set approved menus and standard recipes.
• Calculate ingredient quantities and costs.
• Issue ingredients only against authorised requisitions.
• Check staff, equipment and production schedules.
• Inspect ingredients and apply hygiene, date and temperature checks.

Answer

• The date is acceptable under the establishment’s cheque policy.
• The correct payee is named.
• The amount in words and figures agrees with the bill.
• The cheque is signed and any alterations are properly authenticated.

Answer

• Changes in ingredient purchase prices.
• Changes in the mix of dishes sold.
• Differences in portion size or recipe quantities.
• Waste, spoilage and yield differences.
• Theft, unauthorised consumption or inaccurate stock records.

A whole cut of beef weighing 50 kg is purchased at Ksh 460 per kg and the cut is as follows:

Calculate the cost of a 410 g portion of roast beef using fore rib, assuming a 60% bone and cooking loss.

(11 marks)

Answer

Source check: the printed total of 40 kg does not agree with the listed weights, which add to 50 kg. Also, 2,438 is the sum of unit prices, not the retail value. The working below uses the individual rows and treats the retail prices as prices per kg. Purchase cost is allocated to cuts in proportion to their retail values.

Do not round the cost factor before the final answer. The 60% loss leaves a 40% usable yield.

Answer

Cooking loss is the reduction in weight during cooking, mainly through loss of moisture and melted fat. Bone loss is the weight removed when bones are separated from the meat; it occurs during preparation or carving rather than through evaporation.