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How To Do Recipe Costing

The document provides instructions on how to do recipe costing. It explains how to make a table listing ingredients, quantities, market prices, unit cost per ingredient, and ingredient cost per item. It then works through an example of costing out a blueberry cheesecake recipe. The key steps are calculating the raw cost, applying an inflation rate to get the net cost, determining the food cost percentage to find the selling price for the whole cake, and dividing by the yield to find the serving price per slice.

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Camille Adle
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532 views

How To Do Recipe Costing

The document provides instructions on how to do recipe costing. It explains how to make a table listing ingredients, quantities, market prices, unit cost per ingredient, and ingredient cost per item. It then works through an example of costing out a blueberry cheesecake recipe. The key steps are calculating the raw cost, applying an inflation rate to get the net cost, determining the food cost percentage to find the selling price for the whole cake, and dividing by the yield to find the serving price per slice.

Uploaded by

Camille Adle
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PPTX, PDF, TXT or read online on Scribd
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How to do Recipe Costing

Make the following table.


BLUEBERRY CHEESECAKE (Size: _______) Yield: ______ (ex. 2 pans 7 diameter) Recipe Costing Ingredients Quantity Market Price Unit Cost Per Ingredient (UCPI) Ingredient Cost Per Item (ICPI)

Crushed Grahams Butter White Sugar All Purpose Cream Condensed Milk Blueberry Topping

For example:
Ingredients Quantity Market Price Unit Cost Per Ingredient (UCPI) 0.175 0.422 0.048 0.18 0.100 Ingredient Cost Per Item (ICPI) 8.750 10.550 0.960 18.000 5.000

Crushed Grahams Butter White Sugar All Purpose Cream Condensed Milk

50 grams 25 grams 20 grams 100 ml 50 ml

P35.00/200 g P94.90/225 g P48.00/1000 g P45.00/250 ml P35.00/350 ml

Blueberry Topping

100 grams P180.00/350 grams

0.514

51.400

RAW COST X 10% INFLATION RATE (IR) NET COST

94.66 9.466 104.126

Review:
RAW COST= 94.66 INFLATION RATE = 9.466 NET COST = 104.126 FCP (FOOD COST PERCENTAGE) = 70% To get the SELLING PRICE FOR THE WHOLE CAKE: Divide Net Cost with 0.70, or 70% FCP SELLING PRICE (WHOLE CAKE) = 148.751

To get the SERVING PRICE PER PIECE OF CAKE, divide the SELLING PRICE FOR WHOLE CAKE with the yield (number of slices). This is the reason why it is important for recipes to indicate their yield! For instance, the yield of this recipe is 6 slices. SERVING PRICE = P24.79 OR P25.00

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