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Bhtm 306:Food And Beverage Costing And Control Question Paper
Bhtm 306:Food And Beverage Costing And Control
Course:Hospitality & Tourism
Institution: Kenya Methodist University question papers
Exam Year:2013
KENYA METHODIST UNIVERSITY
END OF 3''RD ''TRIMESTER 2013 (PT) EXAMINATION
FACULTY : EDUCATION AND SOCIAL SCIENCES
DEPARTMENT : EDUCATION
UNIT CODE : BHTM 306
UNIT TITLE : FOOD AND BEVERAGE COSTING AND CONTROL
TIME : 2 HOURS
Instructions:
Answer any three questions in the booklet provided.
Question One
..
Explain the term cost control as used in food and beverage. (2 marks)
Food and beverage control is not a simple task in many food operations; discuss the problems of food and beverage control.
(10 marks)
You are provided with the following food costing information of Posh Members Club
Ksh.
Beginning inventory 1,000
Purchases 600
Interdepartmental transfers 100
Ending inventory 950
Food sales 2500
Calculate Posh’s Members Club actual food cost.
(6 marks)
Express actual food cost as a percentage of sales.
(2 marks)
Question Two
The following information is the consumption of rice by a University in Nairobi.
Maximum consumption 6000Kg per week
Minimum consumption 4000Kg per week
Re-order period 4 – 6 weeks
Re-order quantity 30000Kg
Calculate:
Re-order period.
(2 marks)
Minimum stock level
(3 marks)
Maximum stock level
(3 marks)
Average stock level
(2 marks)
Distinguish between centralized stores and decentralized stores.
Highlight three ways in which losses can be experienced in sales during service.
Question Three
The information below was extracted from the books of Red Bull Restaurant as at 31st December 2012
Ksh.
Sales 52,000.00
Stock as at 1st December 2012 5,000.00
Purchases 24,600.00
Stock as at 31st December 2013 6,400.00
Wages and salaries 11,200.00
Repairs and replacement 2,000.00
Gas and Electricity 1,600.00
National Insurance 600.00
Depreciation 4,000.00
Postage & Telephone 400.00
Staff meals 1,600.00
Insurance 800.00
Printing and stationery 600.00
Rent and rates 6,600.00
You are required to calculate the following elements of costs and express each as a percentage.
Material costs
(6 marks)
Labour costs
(3 marks)
Overhead cost
(4 marks)
Calculate:
Gross profit
(1½ marks)
Net margin profit
(2 marks)
Net profit
(1½ marks)
Calculate the average spending power per customer if 800 guests were served in the month of September.
(2 marks)
Question Four
Define the following terms
Standard portion sizes
Cyclic menus
Fixed cost personnel
Variable cost personnel
(8 marks)
Identify three categories of stock classification.
(3 marks)
Describe the three classifications identified in (b) above.
(6 marks)
As the purchasing office of a middle class restaurant, enumerate any three purchasing policies that you would put in place as control measures.
(3 marks)
Question Five
State four functions of the control office.
(4 marks)
State five objectives of preparing standard specifications.
(5 marks)
The cost of food consumed in the month of January was Ksh. 20,000. The opening stock on 7th January was Ksh. 5,000 and the closing stock as at 31st January was Kshs.4, 000. Calculate the rate of stock turnover.
(4 marks)
The rate of use for flour from stores is 20 bags per year. The cost of placing and receiving an order is Ksh. 40. The cost of each bag is Ksh. 100. The cost of carrying inventory per year is 0.16. Calculate the economic ordering quantity.
(7 marks)
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