W5 Worksheet Calculating Food Costs PDF

Preview

Summary

Practice...

Description

Calculating Food Costs Portion Control  

RMIT Classif cation: Truste d

Customers expect food to be uniform and consistent every time Serving consistent portions is essential to the success of a restaurant

How to Control Portions   

Purchase items according to standard specifications Follow standardized recipes Use portioning tools

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…e.g.

  

50 lb bag of sugar

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 calls for several ounces of sugar. Therefore, the unit for the recipe is ounces. You must convert unit (lb) to ounces (oz). 50 b. x 16 oz. = 800 oz. To find out how much each ounce costs, divide $22.00 by 800 oz. $22.00 / 800 oz. = $0.03 per ounce (unit cost)

Food Waste and Product Yields 

Some foods, such as deli meats, are used completely as they are purchased

= NO FOOD WASTE 

Other foods that require trimming or deboning result in food waste

  

The product yield is the usable portion of food product Many times foods lose volume or weight as they are prepared

 

Chicken, fruit, etc.

Ex. A roast can shrink up to 1/3 of its original size when it is cooked

As-Purchased and Edible Portion (EP) 1|P ag e





RMIT The untrimmed quantity; in the same Classif form in which the product was purchased is called the as-served portion (AP) cation: Truste  Abbr: (AP) d  Expressed by weight The amount of consumable food product that remains after preparation is called the edible portion

 

Abbr: (EP) Expressed in a %



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. After 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% 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 Menu prices

  

The “Q” Factor

  

Questionable Ingredient Factor Covers the cost of ingredients that are difficult to measure. 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

Cost Per Portion



The amount you would serve to an individual customer Recipe Cost / # of Portions = Cost Per Portion Ingredients Cost $7.20 2|P ag e

Serves 10 portions Cost per Portion = $0.72

RMIT Classif cation: Truste d

3|P ag e

RMIT Classif cation: 1. A 25 lb. bag of sugar costs $28.95. What is the unit cost per ounce of sugar? Truste  25lbx16oz = 400oz =>d $28.95/400oz= $0.072/oz

Calculating Food Cost Worksheet

2. A 10 gallon bucket of butter cream icing costs $15.25. What is the unit cost per cup of icing?  10gallon x 16 cup = 160cup => $15.25/160= $0.095/cup

3. The weight of a watermelon is 7 ½ lb. The trim loss = 5 lb. What is the EP yield % for the watermelon? EP yield = (EP/amount of food purchase)x100%  Yield Wt” 7 ½ -5 = 2 ½ => 2 ½ /7 ½= 0.3333 => 33.33%

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?  The cost per serving = the total cost for the recipe including the Q factor / 8 portions  Q Factor: 3% x 12.96= 0.4  the total cost for the recipe including the Q factor: 12.96 + 0.4 => 13.36  Cost per serving: 13.36/8= 1.7

4|P ag e...