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Homework: Quantity food production-recipe costing and scaling

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Homework: Quantity food production-recipe costing and scaling.

Standard recipes offered in the standard portion have standard part costs. The cost of

standard portions is simply the cost of the ingredients (and sometimes for workers) in a standard

recipe divided by the number of parts produced in the recipe (Mutlu et al.,2022). When food

costs change, the standard portion costs change. This means that the costs of the standard portion

must be calculated and verified periodically, especially during high inflation (Hall,2020). If the

market situation is very constant, it should be calculated every few months. Details of recipe

costs are usually found in special recipes and cost sheets or in databases that list the costs per

unit (such as kilograms, pounds, milliliters, or ounces) and the cost per amount of each

ingredient used in the recipe or formula. If parts and recipes are standardized, the standard partial

costs can be calculated quickly (Yatsenko, 2020). For accompaniment or decoration, simply

determine the cost of the individual ingredients used in the recipe and ingredients. The

ingredients in standard recipes are often placed on the recipe details leaf (Figure 1). The leaf

leaves of the recipe differ from the standard recipe in this space because the cost of each

ingredient is set next to the ingredients (Iskandar,2021). Recipe details often include section-by-

section costs as part of your information and should be updated if the cost of the ingredients

changes significantly. It can also be integrated into Microsoft Excel. This is linked to inventory

and allows you to update recipe costs when you change ingredients.

Task 1: Recipe Development

Menu item will be Seafood Newburg, Yielding 10 portions. The Portion size of seafood will be

125 g. assuming that the Selling price is $12.99 then then Cost/portion will be $4.07 and hence

percentage of Food cost will be 31.3%.

Table 1: Seafood Newberg recipe details and costs

Please note that if there is a selling price only for the partial cost used in Table 1 and

seafood-Newberg (actual price) and the plate is offered, it is valid rather than the cost of all the

accompanying prices on the plate (Kiiski,2023). For example, the cost of bread and butter,

vegetables, and even garnits such as lemon wedges and parsley branches should be added to the

total cost

Task 2: Ingredient Cost Calculation

Standard order of bacon and eggs: The plate contains 2 eggs, 3 striped bacon, toast and hash

browns. The cost of attachment and decoration materials can be determined using standard

partial cost equations (Kiiski,2023). This is the purchase price of a container (often called a unit)
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divided by the number of parts in the container. In other words, the Standard portion cost is

determined by taking the cost in unit divided by portion in units.

An example is an egg box. If the eggs are $2.00 per dozen and there is a standard portion in the

breakfast menu, you can find the cost of the standard portion.

Remember the equation:

Standard Section Cost = Unit Components/Unit Press

You can find the parts in the unit. Units = $2.00/6

=0.33 $

You can get the same answer by calculating the value of a dozen eggs ($2.00/12 = $0.17).

Regardless of which method you are using, the standard portion of this bacon and egg order two

egg standard section is $0.34. 500-G packaged bacon contains 20 spacers and for 3.75 USD,

you'll quickly find the standard partial cost of some of the four rushers. Unit Parts = 20/4

Standard Cost = Unit (= $3,75/5 <$0.75 You can assign a plate containing standard strength and

average cost of vegetable lines (Kiiski,2023). This facilitates the process of daily pricing for

frequently changed menu items, as it calculates only the cost of the main course and the specific

sauces and decorations, and adds the base plate cost to the total amount to determine the total

cost of the plate. Tables 2 and 3 provide examples of baseplate cost calculations and daily

characteristics costs.

Table 2: Individual cost of plates

Table 3: Calculation costs of everyday characteristics using basic plate costs

Meat and seafood products are usually the most expensive portion of the menu. There is

also a considerable amount of waste to consider when determining standard partial costs. If meat

is supplied, there is no need to adjust it unless you purchase it. You need to cut it and cut it into

parts. Losses from trimming and cutting should be considered in the partial cost of meat. For

example, if a 5 kg roast of 8 US dollars per kilogram (total cost $40) was reduced by fat and

tendons and weighed 4 kg, the available meat cost (EP cost) was essentially an increase of $8 per

kilogram (40/4 kg). The actual determination of the portion cost is determined by conducting a

meat repair test (Kiiski,2023). This test is done by those who reduced wholesale while the weight

of the parts is being tracked. The information is placed in the columns in the diagram, as shown

in Table 4.

Table 4: Meat Cutting - Prices and Percentages for Yield Test

Task 3: Budget and profit Analysis

. The various measurements and calculations are then recorded in different columns.

Weight: In addition to the decomposition column, the weights of individual parts are listed. Total

Weight Percentage: The third column contains the percentage of the original piece. The columns

are the overall weight rather than the total weight, so it reminds me of how to calculate

percentages (Kiiski,2023). In other words, % of total weight = weight/total weight of the part.

For example, in Table 4 we have a weight of 850 g of fat and oil (or 0.850 kg). The total weight

of the pig before trimming is 2.5 kg. 0.250 kg/2.5 kg

= 0.1

= 10%

% of usable meat = 1.300 kg/2.5 kg

= 0.52

= 52%

The percentage of usable meat is an important concept. It is often referred to as a yield rate or

revenue factor. This chapter will be discussed in more detail later.

Values per kg (as shown in table 4) the parts values per unit of weight. These values are based

on what is expensive to buy similar products from a butcher. Small pieces are invaluable, but

they are too small to use as medallions. However, it can be used in stews and soups. Note that

there is no value in weight when cutting. ¢ Overall Value: This is determined by multiplying the

value per kg column by the weight column. This should be done with caution as the units need to

match. For example, instead of converting grams to kilograms (850 g = 0.850 kg), temptation is

increasing the weight of fat and grease (850 g) to $0.20 and getting $170. The total value is

determined by subtracting the value of the failed part from the total cost of pork loin ($30.35).

The total cost is determined by multiplying the weight of the entire piece (2.5 kg) by the value

per kg ($12.14). Cost): The cost of the kilograms used is determined by sharing the overall value

of usable meat in kilograms by the weight of usable meat (see below). $21.78

Note the difference between wholesale costs ($12.14) and the cost of usable meat ($21.78). This

difference shows why the basic formula for determining standard partial costs does not work

with meat.

Population Size and Partial Cost (as shown columns in Figure 4) show the portion size and

portion cost (Kiiski,2023). The portion size is determined by management. In this example, the

individual portion of the pig weighs 250 g (or 0.250 kg).

References
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Hall, C. M. (2020). Improving the recipe for culinary and food tourism? The need for a new

menu. Tourism Recreation Research, 45(2), 284-287.

https://www.tandfonline.com/doi/pdf/10.1080/02508281.2019.1694243?

casa_token=yHqfqbekWkMAAAAA:njSZSFWZE9o6R_Gb2uPWnOIKCQ0fED7TPlB

GW2Md34MA_gZhtSo5hvtYU_wCF2_uTOblCXLwP-Sy_T2Fgw

Iskandar, H. T. (2021). A brief look into food costing (Case study towards purchasing and

inventory management). International Journal of Economics, Business and Accounting

Research (IJEBAR), 5(3), 2797-2805.

https://jurnal.stie-aas.ac.id/index.php/IJEBAR/article/download/3055/1512

Kiiski, R. (2023). Creating a Dynamic Menu Engineering Model for Food and Beverage

Operations at Company X.

https://www.theseus.fi/bitstream/handle/10024/796224/Kiiski_Riina.pdf?sequence=2

Mutlu, H., Demirçakmak, İ. L., & Doğan, M. (2022). Menu engineering in the restaurant

business: A study on kitchen chefs. Journal of Tourism and Gastronomy Studies.

https://acikerisim.gelisim.edu.tr/xmlui/bitstream/handle/11363/4222/

vol10_Issue4_article38.pdf?sequence=1

Yatsenko, V. (2020). Cost Modeling of Business Processes and Structure of Discrete Accounting

Objects: Experience of Restaurant Business. In ICTERI Workshops (pp. 377-384).

https://ceur-ws.org/Vol-2732/20200377.pdf