M9 Controlling Other Expenses

Question 1

are the cost of those items that are
neither food, beverage, nor labor.

Answer 1

OTHER EXPENSES

Question 2

While there are many ways in which to consider other expenses, two views of these costs are particularly useful
for the foodservice manager.

They are:

Answer 2

➢ 1. Controllable or noncontrollable
➢ 2. Fixed, variable, or mixed

Question 3

Some other expenses are directly under the control of management. When following the USAR, these types of expense are reported on an operation’s income statement as

Answer 3

Other Controllable Expenses.”

Question 4

Some other expenses, however, are not directly controllable by management and, as a result, these are reported on the income statement as

Answer 4

Non-controllable Expenses

Question 5

(USAR) stands for

Answer 5

Uniform System of Accounts for Restaurants

Question 6

refer to those expenses incurred by the foodservice unit that are related to the building or other physical facility it occupies.

Answer 6

OCCUPANCY COST