1. If a bartender can somehow accumulate extra liquor, and does not register the extra drinks, which of these activities could be spotted by the analytical methods we studied?
A. The bartender steals the extra liquor
B. The drinks are given away in hopes the guests will be generous with tips
C. The drinks are sold and the money deposited by the bartender
D. The drinks are sold and the revenue kept by the bartender
2. Which of these controls would be recommended to prevent bar personnel from bring in their own bottles?
1. Par stock
2. Daily inventory
3. Use of lined shot glasses
4. Bottle tags or stickers
5. Use of a perpetual inventory
A. 1, 3, 4
B. 1, 4
C. 2, 4, 5
D. 1, 2
3. If a bartender were overpouring:
A. There would not be a variance between the standard and actual revenue
B. The actual usage would be more than the standard
C. The inventory would show a difference in the par stock
D. The standard cost would be higher than the actual
4. If a bartender was underpouring and not registering the extra drinks (but keeping the extra revenue), which of the following would be true?
A. There would be a variance between the actual and the standard revenue.
B. The actual usage would be higher than the standard usage.
C. There would be no variances in any of the analysis methods we studied
D. The actual percentage would be higher than it should be
E. The actual dollar cost would be less than the standard dollar cost
5. If a bartender were substituting a well scotch for a premium scotch, charging the guest the premium price, and was ringing up the well price; what would your analysis show?
a) The revenue for the premium brand would be low
b) None of these
c) The usage of the premium brand would be excessive
d) The usage of the well brand would be excessive
e) The revenue for the well brand would be low
6. If a bartender brought in his/her own bottle, there is a potential of which of these?
a. The portion sizes can vary
b. Additional drinks
c. Standard portion size larger than the actual
d. Actual revenue less than the standard
7. With a no host bar, the major danger is:
a. Bartenders not pouring standard portions
b. Bartenders padding the catering bill and moving the bottles to the bar
c. Bartenders stealing liquor
d. Bartender stealing cash.
8.
Please read the attached article (Activity-Based Costing:
A More Accurate Way to Estimate the Costs for a Restaurant Menu, Raab
Shoemaker and Mayer) and describe the advantages of using Activity-Based Costing (ABC) methods in a restaurant.