Final answer:
The answer identifies 'cost of goods sold' (COGS) as not being a common prerequisite program since it is an accounting term related to financial metrics, not a preventive food safety or quality measure.
Thus, the correct option is b.
Step-by-step explanation:
The question relates to prerequisite programs that are common in various business operations, specifically in the context of food safety and quality management systems. These programs are preventive measures that support the effective functioning of Hazard Analysis Critical Control Points (HACCP) and other food safety management systems.
- Supplier and product control - it involves assessing and choosing suppliers who meet certain safety and quality standards, as well as monitoring incoming products.
- Equipment - this includes the maintenance, cleaning, and proper use of equipment to prevent contamination and ensure product safety.
- Pest control - involves measures to prevent, eliminate, and control pests that could contaminate products and harm the safety of the food.
Among the options given, the one that is not a common prerequisite program is cost of goods sold (COGS). COGS is an accounting term referring to the direct costs attributable to the production of the goods sold by a company. It is not a preventive measure related to food safety or quality but rather a financial metric used in calculating net income.
Therefore, the correct option is b. cost of goods sold