Presentation on theme: "Calculating Food Costs"— Presentation transcript:
1 Calculating Food Costs CA-ICA-5c: Identify procedures used to calculate the cost of a standardized recipe and cost per portion and perform calculations.
2 Portion ControlCustomers expect food to be uniform and consistent every timeServing consistent portions is essential to the success of a restaurant
3 How to Control Portions Purchase items according to standard specificationsFollow standardized recipesUse portioning tools
4 Calculating Unit CostIn order to determine the cost of a recipe, you must first determine how much the ingredients costMost foodservice facilities purchase food in bulk50 lb bag of flour
5 Calculating Unit CostThe Unit Cost is the cost of each individual itemAs purchased price is the cost you paid for the itemExample: a 50-lb bag of sugar costs $ A marinated mushroom recipe call for several ounces of sugar. Therefore, the unit for the recipe is ounces. You must convert AP unit (lb) to ounces.50 lb. x 16 oz. = 800 oz.
6 Calculating Unit CostTo find out how much each ounce costs, divide $22.00 by 800 oz.$22.00 / 800 oz. = $0.03 per ounce (unit cost)
7 Food Waste and Product Yields Some foods, such as deli meats, are used completely as they as purchased= NO FOOD WASTEOther foods that require trimming or deboning result in food wasteChicken, fruit, etc.The product yield is the usable portion of food productMany times foods lose volume or weight as they are preparedEx. A roast can shrink up to 1/3 of its original size when it is cooked
8 As-Served and Edible Portion The actual weight of food product that is served to customers is called the as-served portion(AS)Expressed by weightThe amount of consumable food product that remains after preparation is called the edible portion(EP)Expressed in a %Handout Edible Portion Graph
9 Edible Portion Yield Percentage Yield % = EP / amount of food purchased Two red bell peppers are used to prepare a mushroom salad. The two peppers together weigh 11 oz. A trimming, you have 3 oz. of trim loss.AP Weight = 11 oz.Trim Loss = 3 oz.Yield Wt = 8 oz.Yield % = 8 oz. / 11 oz.Yield % = .73 or 73%
10 Costing RecipesDetermining the cost of a standardized recipe is an important part of cost controlOnce a recipe cost is calculated, the operation can determine:How much each portion costsMenu pricesHand Out Recipe Costing Form
11 The “Q” Factor Questionable Ingredient Factor Covers the cost of ingredients that are difficult to measure.Foodservice operations have a preset Q factor usually 1% - 5%Multiply the total cost of ingredients by the Q factorUse the “Q” Factor:For small amounts of ingredients (1/4 tsp)Measurements such as “to taste”Covers costs resulting in seasonal changes in food pricesCovers condiments
12 Recipe Cost / # of Portions = Cost Per Portion The amount you would serve to an individual customerRecipe Cost / # of Portions = Cost Per PortionIngredients Cost $7.20Serves 10 portionsCost per Portion = $0.72
13 ReviewA 25 lb. bag sugar costs $ What is the unit cost per ounce of sugar?A 10 gallon bucket of buttercream icing costs $ What is the unit cost per cup of icing?The AP weight of a watermelon is 7 ½ lb. The trim loss = 5 lb. What is the EP yield % for the watermelon?Total cost of ingredients for a recipe that serves 8 portions is $ With a Q factor of 3%, what is the cost per serving?
14 Answers 25 lb x 16 oz. = 400 oz (400 oz. = 25 lb.) $28.95 / 400 = .07 => $0.07 per ounce of sugar10 gal x 16 c = 160 cups (160 c = 10 gal)$15.25 / 160 = .095 => $0.10 per cup of icing