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Food Costing

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Christy Sharp

on 29 June 2013

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Transcript of Food Costing

Calculating Food Costs Unit Cost: Product Yield: Yield Percentages As Purchased (AP) Price: The amount of the food item left over after culinary preparations. Raw Yield Test The price of the food item when it is purchased in bulk. The cost of the individual item out of the larger bulk amount. Trimming vegetables (like broccoli stems)
Cooking a roast (melted fat) Edible Portions (EP): The food left over from preparations for guests to consume. As Served (AS) Portions: The actual amount of food served to the guests. AP Price / Total AP Units = Unit Cost ** Convert the AP amount to the Unit amount AP - trimmed amount = EP AP Weight - Trim Loss = Yield Weight Broccoli Heads - Broccoli Stems = Broccoli Florets 20 lbs - 4 lbs = 16 lbs Cooking Loss Test 1. Number of portions x Weight of individual portion = EP Weight 2. Divide the total AS /a single unit = Total Weight as Served 52 portions x 4 oz (individual portion) = 208 oz 208 oz / 16 oz = 13 lb Shrinkage: The loss of food weight by cooking AP Weight - AS Weight = Shrinkage (when cooking) Find the shrinkage percentage:
Shrinkage Amount / AP Weight = Shrinkage Percentage .8lbs / 7lbs = 11% Costing a Recipe 1. Complete ingredient list 2. Find AP Price for each ingredient 3. Calculate the EP Price for each ingredient 4. Find the Unit Purchase Price: price paid for each individual item purchased in bulk $2.40 for a 20 piece loaf of bread / 20 slices = $0.12 per slice 5. Cost per Unit: A flat of 12 loaves of bread = $$28.80 $28.80 / 12 = $2.40 per loaf The cost of the individual serving unit Unit Purchase Price / Purchase Unit = Cost per Unit 6. Ingredient Cost: Cost per Unit x AP amount = Ingredient Cost The cost for each ingredient used in a recipe. $0.12 x 20 = Total Costs Ingredient Total: Add together all the individual ingredient costs for the recipe Q Factor: Questionable Ingredient Factor : for ingredient difficult to measure Example: Sat & Pepper Add a percentage of the total cost to the final total Total Recipe Cost: Ingredient Total + Q Factor Portion Cost: Total Recipe Cost / Recipe Portions = Portion Cost Peanut Butter: Jelly: Bread: $3.82 $2.27 $2.40 PB & J Sandwich Yield: 10 Sandwiches Portion: 1 Sandwich Ingredient Total Cost: $3.82+$2.27+$2.40 = $8.49 PB & J Sandwiches Yield: 10 Sandwiches Portion: 1 Sandwich Total Ingredients Cost x 2% = Q Factor $8.49 x .02 = .17 $8.49 + $0.17 = $8.66 $8.66 / 10 = $0.87 per PB & J Sandwich Use Standardized Recipes Use Portioning
Tools & Techniques
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