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Calculating Food Costs CA-ICA-5c: Identify procedures used to calculate the cost of a standardized recipe and cost per portion and perform calculations.

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Presentation on theme: "Calculating Food Costs CA-ICA-5c: Identify procedures used to calculate the cost of a standardized recipe and cost per portion and perform calculations."— 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 Control  Customers expect food to be uniform and consistent every time  Serving consistent portions is essential to the success of a restaurant

3 How to Control Portions  Purchase items according to standard specifications  Follow standardized recipes  Use portioning tools

4 Calculating Unit Cost  In order to determine the cost of a recipe, you must first determine how much the ingredients cost  Most foodservice facilities purchase food in bulk 50 lb bag of flour 50 lb bag of flour

5 Calculating Unit Cost  The Unit Cost is the cost of each individual item  As purchased price is the cost you paid for the item Example: a 50-lb bag of sugar costs $22.00. 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.Example: a 50-lb bag of sugar costs $22.00. 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 Cost  To 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 WASTE  Other foods that require trimming or deboning result in food waste Chicken, fruit, etc. Chicken, fruit, etc.  The product yield is the usable portion of food product  Many times foods lose volume or weight as they are prepared Ex. 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) (AS) Expressed by weight Expressed by weight  The amount of consumable food product that remains after preparation is called the edible portion (EP) Expressed in a %

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 Recipes  Determining the cost of a standardized recipe is an important part of cost control  Once a recipe cost is calculated, the operation can determine: How much each portion costs How much each portion costs Menu prices Menu prices

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 factor Multiply the total cost of ingredients by the Q factor  Use the “Q” Factor: For small amounts of ingredients (1/4 tsp) Measurements such as “to taste” Covers costs resulting in seasonal changes in food prices Covers condiments

12 Cost Per Portion  The amount you would serve to an individual customer Recipe Cost / # of Portions = Cost Per Portion Ingredients Cost $7.20 Serves 10 portions Cost per Portion = $0.72

13 Review 1. A 25 lb. bag sugar costs $28.95. What is the unit cost per ounce of sugar? 2. A 10 gallon bucket of buttercream icing costs $15.25. What is the unit cost per cup of icing? 3. The AP weight of a watermelon is 7 ½ lb. The trim loss = 5 lb. What is the EP yield % for the watermelon? 4. Total cost of ingredients for a recipe that serves 8 portions is $12.96. With a Q factor of 3%, what is the cost per serving?

14 Answers 1. 25 lb x 16 oz. = 400 oz (400 oz. = 25 lb.) $28.95 / 400 =.07 => $0.07 per ounce of sugar 2. 10 gal x 16 c = 160 cups (160 c = 10 gal) $15.25 / 160 =.095 => $0.10 per cup of icing

15 Answers 3. 7.5 lb. – 5 lb. = 2.5 lb. 2.5 lb. / 7.5 lb. =.333 => 33% EP 4. $12.96 x.03 =.39 => $0.39 $0.39 + $12.96 = $13.35 $13.35 / 8 portions = $1.67 per portion


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