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Introduction to Food & Beverage Management Culinary Math: Costing.

Published byRodger Long Modified over 7 years ago

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Presentation on theme: "Introduction to Food & Beverage Management Culinary Math: Costing."— Presentation transcript:

1 Introduction to Food & Beverage Management Culinary Math: Costing

2 Metric 1000 ml = 1 l 1000 g = 1 kg 1 l ≅ 34 fl. oz. ≅ 1 qt 1 kg = 2.2 lb. 1 oz ≅ 28 g

3 Costing To determine cost: 1.determine how much you need 2.determine the units in which the ingredient is sold (pounds, gallons, liters, bushels, etc.) 3.translate your ingredient into those units 4.multiply by unit cost

4 Costing To determine cost: how much you need quantity in which item is sold × unit price = cost

5 Introduction to Costing AP cost: as purchased cost

6 Introduction to Costing if a pound of Parmesan costs you $12 dollars a pound and you use ½ ounce per portion, what is your cost per portion?

7 Introduction to Costing ½ ounce = 1/32 lb =.03125 lb.0315 X $12 = $0.375 /portion

8 Introduction to Costing If a recipe for lasagna uses 3 ounces Parmesan and serves 8 people what is the cost of Parmesan per portion?

9 Introduction to Costing 3 oz = 3/16 lb =.1875 lb.1875 × $12 = $2.25/recipe 2.25 ÷ 8 = $0.28125/portion

10 Costing Biscuits Bread Flour 1 lb. 4 oz.lb. Pastry Flour 1 lb. 4 oz.lb. Salt.75 oz.lb. Sugar 2 oz.lb. Baking Powder 2.5 oz.lb. Shortening 14 oz.lb. Milk 1 pt. 10 fl. oz. qt. Ingredients Quantity $ cost/ unit Extension $ unit sold quantity in units sold

11 Costing Biscuits Bread Flour 1 lb. 4 oz.lb. 1.25 Pastry Flour 1 lb. 4 oz.lb. 1.25 Salt.75 oz.lb. Sugar 2 oz.lb. Baking Powder 2.5 oz.lb. Shortening 14 oz.lb. Milk 1 pt. 10 fl. oz. qt. Ingredients Quantity $ cost/ unit Extension $ unit sold quantity in units sold

12 Costing Biscuits Bread Flour 1 lb. 4 oz.lb. 1.25 Pastry Flour 1 lb. 4 oz.lb. 1.25 Salt.75 oz.lb..047 Sugar 2 oz.lb. Baking Powder 2.5 oz.lb. Shortening 14 oz.lb. Milk 1 pt. 10 fl. oz. qt. Ingredients Quantity $ cost/ unit Extension $ unit sold quantity in units sold

13 Costing Biscuits Bread Flour 1 lb. 4 oz.lb. 1.25 Pastry Flour 1 lb. 4 oz.lb. 1.25 Salt.75 oz.lb..047 Sugar 2 oz.lb..125 Baking Powder 2.5 oz.lb. Shortening 14 oz.lb. Milk 1 pt. 10 fl. oz. qt. Ingredients Quantity $ cost/ unit Extension $ unit sold quantity in units sold

14 Costing Biscuits Bread Flour 1 lb. 4 oz.lb. 1.25 Pastry Flour 1 lb. 4 oz.lb. 1.25 Salt.75 oz.lb..047 Sugar 2 oz.lb..125 Baking Powder 2.5 oz.lb..156 Shortening 14 oz.lb. Milk 1 pt. 10 fl. oz. qt. Ingredients Quantity $ cost/ unit Extension $ unit sold quantity in units sold

15 Costing Biscuits Bread Flour 1 lb. 4 oz.lb. 1.25 Pastry Flour 1 lb. 4 oz.lb. 1.25 Salt.75 oz.lb..047 Sugar 2 oz.lb..125 Baking Powder 2.5 oz.lb..156 Shortening 14 oz.lb..875 Milk 1 pt. 10 fl. oz. qt. Ingredients Quantity $ cost/ unit Extension $ unit sold quantity in units sold

16 Costing Biscuits Bread Flour 1 lb. 4 oz.lb. 1.25 Pastry Flour 1 lb. 4 oz.lb. 1.25 Salt.75 oz.lb..047 Sugar 2 oz.lb..125 Baking Powder 2.5 oz.lb..156 Shortening 14 oz.lb..875 Milk 1 pt. 10 fl. oz. qt..813 Ingredients Quantity $ cost/ unit Extension $ unit sold quantity in units sold

17 Costing Biscuits Bread Flour = $0.64 per lb

18 Costing Biscuits Bread Flour 1 lb. 4 oz.lb. 1.25.64 Pastry Flour 1 lb. 4 oz.lb. 1.25 Salt.75 oz.lb..047 Sugar 2 oz.lb..125 Baking Powder 2.5 oz.lb..156 Shortening 14 oz.lb..875 Milk 1 pt. 10 fl. oz. qt..813 Ingredients Quantity $ cost/ unit Extension $ unit sold quantity units sold

19 Costing Biscuits Pastry Flour = $0.54 per lb

20 Costing Biscuits Bread Flour 1 lb. 4 oz.lb. 1.25.64 Pastry Flour 1 lb. 4 oz.lb. 1.25.54 Salt.75 oz.lb..047 Sugar 2 oz.lb..125 Baking Powder 2.5 oz.lb..156 Shortening 14 oz.lb..875 Milk 1 pt. 10 fl. oz. qt..813 Ingredients Quantity $ cost/ unit Extension $ unit sold quantity units sold

21 Costing Biscuits Salt = $0.16 per lb.

22 Costing Biscuits Bread Flour 1 lb. 4 oz.lb. 1.25.64 Pastry Flour 1 lb. 4 oz.lb. 1.25.54 Salt.75 oz.lb..047.16 Sugar 2 oz.lb..125 Baking Powder 2.5 oz.lb..156 Shortening 14 oz.lb..875 Milk 1 pt. 10 fl. oz. qt..813 Ingredients Quantity $ cost/ unit Extension $ unit sold quantity units sold

23 Costing Biscuits Sugar = $0.64 per lb.

24 Costing Biscuits Bread Flour 1 lb. 4 oz.lb. 1.25.64 Pastry Flour 1 lb. 4 oz.lb. 1.25.54 Salt.75 oz.lb..047.16 Sugar 2 oz.lb..125.64 Baking Powder 2.5 oz.lb..156 Shortening 14 oz.lb..875 Milk 1 pt. 10 fl. oz. qt..813 Ingredients Quantity $ cost/ unit Extension $ unit sold quantity units sold

25 Costing Biscuits Baking Powder = $0.80 per lb How much do oz. of shortening cost?

26 Costing Biscuits Bread Flour 1 lb. 4 oz.lb. 1.25.64 Pastry Flour 1 lb. 4 oz.lb. 1.25.54 Salt.75 oz.lb..047.16 Sugar 2 oz.lb..125.64 Baking Powder 2.5 oz.lb..156.80 Shortening 14 oz.lb..875 Milk 1 pt. 10 fl. oz. qt..813 Ingredients Quantity $ cost/ unit Extension $ unit sold quantity units sold

27 Costing Biscuits Shortening is = $1.75 per lb

28 Costing Biscuits Bread Flour 1 lb. 4 oz.lb. 1.25.64 Pastry Flour 1 lb. 4 oz.lb. 1.25.54 Salt.75 oz.lb..047.16 Sugar 2 oz.lb..125.64 Baking Powder 2.5 oz.lb..156.80 Shortening 14 oz.lb..8751.75 Milk 1 pt. 10 fl. oz. qt..813 Ingredients Quantity $ cost/ unit Extension $ unit sold quantity units sold

29 Costing Biscuits Milk is = $1.89 per qt What does 26 oz of Milk cost?

30 Costing Biscuits Bread Flour 1 lb. 4 oz.lb. 1.25.64 Pastry Flour 1 lb. 4 oz.lb. 1.25.54 Salt.75 oz.lb..047.16 Sugar 2 oz.lb..125.64 Baking Powder 2.5 oz.lb..156.80 Shortening 14 oz.lb..8751.75 Milk 1 pt. 10 fl. oz. qt..8131.89 Ingredients Quantity $ cost/ unit Extension $ unit sold quantity units sold

31 Costing Biscuits Bread Flour 1 lb. 4 oz.lb. 1.25.64.80 Pastry Flour 1 lb. 4 oz.lb. 1.25.54 Salt.75 oz.lb..047.16 Sugar 2 oz.lb..125.64 Baking Powder 2.5 oz.lb..156.80 Shortening 14 oz.lb..8751.75 Milk 1 pt. 10 fl. oz. qt..8131.89 Ingredients Quantity $ cost/ unit Extension $ unit sold quantity units sold always round up to nearest ¢

32 Costing Biscuits Bread Flour 1 lb. 4 oz.lb. 1.25.64.80 Pastry Flour 1 lb. 4 oz.lb. 1.25.54.68 Salt.75 oz.lb..047.16 Sugar 2 oz.lb..125.64 Baking Powder 2.5 oz.lb..156.80 Shortening 14 oz.lb..8751.75 Milk 1 pt. 10 fl. oz. qt..8131.89 Ingredients Quantity $ cost/ unit Extension $ unit sold quantity units sold

33 Costing Biscuits Bread Flour 1 lb. 4 oz.lb. 1.25.64.80 Pastry Flour 1 lb. 4 oz.lb. 1.25.54.68 Salt.75 oz.lb..047.16.01 Sugar 2 oz.lb..125.64 Baking Powder 2.5 oz.lb..156.80 Shortening 14 oz.lb..8751.75 Milk 1 pt. 10 fl. oz. qt..8131.89 Ingredients Quantity $ cost/ unit Extension $ unit sold quantity units sold

34 Costing Biscuits Bread Flour 1 lb. 4 oz.lb. 1.25.64.80 Pastry Flour 1 lb. 4 oz.lb. 1.25.54.68 Salt.75 oz.lb..047.16.01 Sugar 2 oz.lb..125.64.08 Baking Powder 2.5 oz.lb..156.80 Shortening 14 oz.lb..8751.75 Milk 1 pt. 10 fl. oz. qt..8131.89 Ingredients Quantity $ cost/ unit Extension $ unit sold quantity units sold

35 Costing Biscuits Bread Flour 1 lb. 4 oz.lb. 1.25.64.80 Pastry Flour 1 lb. 4 oz.lb. 1.25.54.68 Salt.75 oz.lb..047.16.01 Sugar 2 oz.lb..125.64.08 Baking Powder 2.5 oz.lb..156.80.13 Shortening 14 oz.lb..8751.75 Milk 1 pt. 10 fl. oz. qt..8131.89 Ingredients Quantity $ cost/ unit Extension $ unit sold quantity units sold

36 Costing Biscuits Bread Flour 1 lb. 4 oz.lb. 1.25.64.80 Pastry Flour 1 lb. 4 oz.lb. 1.25.54.68 Salt.75 oz.lb..047.16.01 Sugar 2 oz.lb..125.64.08 Baking Powder 2.5 oz.lb..156.80.13 Shortening 14 oz.lb..8751.751.54 Milk 1 pt. 10 fl. oz. qt..8131.89 Ingredients Quantity $ cost/ unit Extension $ unit sold quantity units sold

37 Costing Biscuits Bread Flour 1 lb. 4 oz.lb. 1.25.64.80 Pastry Flour 1 lb. 4 oz.lb. 1.25.54.68 Salt.75 oz.lb..047.16.01 Sugar 2 oz.lb..125.64.08 Baking Powder 2.5 oz.lb..156.80.13 Shortening 14 oz.lb..8751.751.54 Milk 1 pt. 10 fl. oz. qt..8131.891.54 Ingredients Quantity $ cost/ unit Extension $ unit sold quantity units sold

38 Costing Biscuits 1 batch biscuits costs $ 4.78 recipe makes 64 biscuits what’s the food cost on 1 biscuit?

39 Costing Biscuits 1 batch biscuits costs $ 4.78 recipe makes 64 biscuits what’s the food cost on 1 biscuit? $4.78 ÷ 64 = $.0747 ≅ $.08

40 Costing Risotto recipe yield: 6 portions recipe requires 1 1/2 cups arborio rice Arborio rice costs $2.95/lb 1 cup arborio rice weighs 7 ounces what is the cost of rice in 1 portion?

41 Costing Risotto Arborio Rice 1½ c 1c = 7oz. lb.2.95 ingredientsquantity $ cost/ unit Extension $ unit sold quantity in units sold standard weight total weight

42 Costing Risotto Arborio Rice 1½ c 1c = 7oz. 10.5 oz. lb.2.95 ingredientsquantity $ cost/ unit Extension $ unit sold quantity in units sold standard weight total weight

43 Costing Risotto Arborio Rice 1½ c 1c = 7oz. 10.5 oz. lb..662.95 ingredientsquantity $ cost/ unit Extension $ unit sold quantity in units sold standard weight total weight

44 Costing Risotto Arborio Rice 1½ c 1c = 7oz. 10.5 oz. lb..662.951.94 ingredientsquantity $ cost/ unit Extension $ unit sold quantity in units sold standard weight total weight

45 Costing Risotto yield 6 portions 1 1/2 cups arborio rice Arborio rice $2.95/lb 1 c. weighs 7 oz. 7 oz. × 1.5 (c.) = 10.5 oz..66 lb × $2.95 = $1.94 what is the cost of rice in 1 portion? $1.94 ÷ 6 = $.33

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