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    Test DTF40133 Food and Beverage Cost Control Aidil PDF

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    Daniel Amirul
    This document contains a test for a Food and Beverage Cost Control course taken by Muhammad Aidil Nadhir Bin Nor Azmi. [1] The test covers topics like pricing techniques, menu analysis, sales forecasting, and income statements. [2] Questions include calculating the selling price using prime cost technique, analyzing menu options based on profitability and popularity, and determining sales, costs, and profits from revenue and cost information. [3] The overall document provides an example of an exam assessing understanding of key concepts in food and beverage management.

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    Test DTF40133 Food and Beverage Cost Control Aidil PDF

    Uploaded by

    Daniel Amirul
    944 views6 pages
    This document contains a test for a Food and Beverage Cost Control course taken by Muhammad Aidil Nadhir Bin Nor Azmi. [1] The test covers topics like pricing techniques, menu analysis, sales forecasting, and income statements. [2] Questions include calculating the selling price using prime cost technique, analyzing menu options based on profitability and popularity, and determining sales, costs, and profits from revenue and cost information. [3] The overall document provides an example of an exam assessing understanding of key concepts in food and beverage management.

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    TEST DTF40133 FOOD AND BEVERAGE COST CONTROL AIDIL.pdf

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    This document contains a test for a Food and Beverage Cost Control course taken by Muhammad Aidil Nadhir Bin Nor Azmi. [1] The test covers topics like pricing techniques, menu analysis, sales forecasting, and income statements. [2] Questions include calculating the selling price using prime cost technique, analyzing menu options based on profitability and popularity, and determining sales, costs, and profits from revenue and cost information. [3] The overall document provides an example of an exam assessing understanding of key concepts in food and beverage management.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    944 views6 pages

    Test DTF40133 Food and Beverage Cost Control Aidil PDF

    Uploaded by

    Daniel Amirul
    This document contains a test for a Food and Beverage Cost Control course taken by Muhammad Aidil Nadhir Bin Nor Azmi. [1] The test covers topics like pricing techniques, menu analysis, sales forecasting, and income statements. [2] Questions include calculating the selling price using prime cost technique, analyzing menu options based on profitability and popularity, and determining sales, costs, and profits from revenue and cost information. [3] The overall document provides an example of an exam assessing understanding of key concepts in food and beverage management.

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    NAMA MUHAMMAD AIDIL NADHIR BIN NOR AZMI

    NO. PENDAFTARAN 09DHM19F2017 KELAS DHM2A


    DHM2_____
    TEST DTF40133 FOOD AND BEVERAGE COST CONTROL
    SESI JUN 2020

    SOALAN 1 :

    Nyatakan dua (2) kaedah dalam penentuan harga.

    2 Kaedah Penentuan Harga

    1.BASED ON COST 2.BASED ON NON-COST


    Prime cost pricing
    a a Psychological price
    technique
    Food cost percentage
    b b Past experience
    pricing technique
    Multiplier effect pricing
    c c Instinct
    technique
    d Mark-up pricing technique d Competitive
    e Chef’s Magic Circle
    f Perceived Menu Pricing
    Profit base pricing
    g
    technique
    ( 14 markah )
    Budget base pricing
    h
    technique

    SOALAN 2 :

    If raw food cost = RM8.00.


    The cook is paid RM10.00 per hour and 10 minutes are needed to prepare the produk.
    And assume that prime cost percentage is 50%

    Based upon the PRIME COST TECHNIQUE, determine the the selling price of the
    product ?
    RM10.00 / 10 minutes = RM 0.10 per minute
    Direct labor cost = RM 0.10 per minute x 10 minute
    = RM 1.00 for the ten-minute period.

    Prime cost = Food cost + direct labor cost


    = RM 8.00 + RM 1.00
    = RM 9.00

    Prime cost percentage = 50 %


    Menu price (prime cost technique) = RM 9.00 / 50%
    50 / 100 = 0.50
    = RM 9.00 / 0.50
    = RM 18.00

    The raw food should be priced at RM18.00 based upon the PRIME COST TECHNIQUE.
    ( 10 markah )
    SOALAN 3a :

    Apakah dua (2) tujuan Menu Analisis dan Menu Engineering dilakukan pada
    perkhidmatan di restoran ?

    Menu analysis

    Adalah langkah dalam menentukan menu manakah di dalam restoran kita yang sangat
    popular (tinggi permintaan) (popularity) dan memberi banyak keuntungan (profitability).

    Menu Engineering

    Adalah kajian mengenai keuntungan dan populariti item menu dan bagaimana kedua-
    dua faktor ini mempengaruhi penempatan item ini pada menu. Tujuannya mudah: untuk
    meningkatkan keuntungan setiap tetamu

    ( 6 markah )

    SOALAN 3b :

    Apakah tindakan / keputusan anda, sekiranya selepas dilakukan analisis menu / menu
    engineering, situasi berikut diperolehi ke atas sesuatu menu itu, seperti berikut :-
    Nyatakan tindakan / keputusan anda di ruangan yang disediakan :-

    JENIS HASIL MENU


    KEPUTUSAN ANDA
    MENU ENGINEERING
    high profitability and high
    MENU A
    popularity
    This is easy. Your menu should highlight your
    Stars

    low profitability and high


    MENU B
    popularity You may want to create more profitable
    versions of these menu items. You might try
    reduce the portion or raw material, high the
    price etc.

    Make sure your servers are promoting these


    items and investigate why this item unpopular
    high profitability and low (taste/price/portion/unfamiliar etc.). However
    MENU C popularity Sometimes simply lowering prices will increase
    sales volume And enough to produce higher
    overall profits, and you also may want to
    consider reinventing items in this category

    end or stop product , after that replace any


    low profitability and low other product.
    MENU D
    popularity
    SOALAN 4 : ( 20 markah )

    Find the food sales forecast


    i. daily, (2)
    ii. weekly, (2)
    iii. monthly (2)
    iv. yearly (2)
    for a Restoran Pak Ali using the following information
    a) seats available = 180
    b) seats occupied = 150
    c) average check = RM 3.50 ( 8 markah )

    Solution
    Daily average check = RM 3.50
    x total customer per day = 150 Person
    Daily food sales forecast = RM525
    Weekly average check = RM 3.50
    X total customer per month (150 x 7) =1,050
    Daily food sales forecast =3,675
    Monthly average check = RM 3.50
    X total customer per month (150 x 30) = RM 4,500
    Daily food sales forecast = RM15,750
    Yearly average check = RM3.50
    X total customer per years (150 x 365) =54,750
    Daily food sales forecast = RM 191,625
    SOALAN 5 :

    Jika produk A dijual dengan nilai RM10.00 seunit dan jumlah jualan/kuantiti = 1,000 unit
    Sementara jumalh kos berubah = RM2,000 dan jumlah kos tetap = RM5,000
    Maka berdasarkan maklumat di atas, cari nilai-nilai berikut :-

    i. jumlah jualan (total revenue) (5)


    ii. jumlah perbelanjaan (total cost) (5)
    iii. jumlah keuntungan bersih (total net profit) (5)
    ( 15 markah )

    TOTAL REVENUE : Total quantity sold X Selling price per unit


    =1000 X RM 10.00
    =RM 10,0000

    TOTAL COST : Total revenue + Variable cost


    : RM 10,000 + RM 2000
    : RM 12,000

    TOTAL NET PROFIT: Total cost – Total fixed cost


    : RM 12,000 – RM 5000
    : RM 7000
    SOALAN 6 :

    i. Nyatakan tiga (3) matlamat mengawal hasil jualan (sales control). ( 3 markah )

    1. OPTIMIZING NUMBERS OF CUSTOMER


    • untuk menarik no yang mencukupi pelanggan supaya syarikat dapat beroperasi
    dengan menguntungkan

    2. MAXIMIZING PROFIT
    • memperoleh keuntungan bersih dari kaedah penetapan harga dan strategi
    penjualan yang betul dan tepat.

    3. CONTROLLING REVENUE
    • untuk memastikan semua makanan yang dihidangkan menghasilkan pendapatan
    yang sesuai untuk syarikat.

    ii. Nyatakan dua (2) matlamat laporan tunai harian (Daily Cash Report) ( 2 markah )
    • Untuk melaporkan baki tunai seharian dan membantu pengurusan keperluan wang tunai
    pada setiap minggu.
    • Direka untuk mengetahui dan menyimpan maklumat jumlah wang tunai seharian hasil
    aktiviti perniagaan anda.
    iii. Jelaskan matlamat utama Penyata Pendapatan (Income Statement) ( 2 markah )

    iii . iii. Jelaskan matlamat utama Penyata Pendapatan (Income Statement) (2 markah)

    Sebilangan besar operasi hospitaliti dibuat mengikut jabatan dan penyata pendapatan perlu
    menunjukkan hasil operasi mengikut jabatan dan juga operasi secara keseluruhan. penyata
    pendapatan disediakan dan dibentangkan ditentukan oleh keperluan pengurusan setiap
    pertubuhan individu. Akibatnya, penyata pendapatan untuk satu hotel mungkin sama sekali
    berbeza dari yang lain, dan penyata pendapatan untuk cabang industri lain (resort, hotel berantai,
    hotel kecil, motel, restoran dan kelab) kemungkinan akan sangat berbeza antara satu sama lain
    kerana masing-masing harus bersedia untuk mencerminkan hasil operasi yang akan
    membolehkan pihak pengurusan membuat keputusan yang rasional mengenai masa depan
    perniagaan.

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