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Calculating Food Cost

This document discusses procedures for calculating food costs, including the cost of recipes and cost per portion. It explains that to determine the cost of a recipe, you must first calculate the unit cost of each ingredient by dividing the purchase price by the number of units. It also discusses factors like food waste, product yields, and using a "Q factor" to account for uncertainties. The document provides examples of calculating unit costs, yield percentages, total recipe costs, and ultimately the cost per portion.

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Charlene Mohan
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510 views15 pages

Calculating Food Cost

This document discusses procedures for calculating food costs, including the cost of recipes and cost per portion. It explains that to determine the cost of a recipe, you must first calculate the unit cost of each ingredient by dividing the purchase price by the number of units. It also discusses factors like food waste, product yields, and using a "Q factor" to account for uncertainties. The document provides examples of calculating unit costs, yield percentages, total recipe costs, and ultimately the cost per portion.

Uploaded by

Charlene Mohan
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 PPT, PDF, TXT or read online on Scribd
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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.

Portion Control
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

50 lb bag of flour

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.

50 lb. x 16 oz. = 800 oz.

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)

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

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

Chicken, fruit, etc.

As-Served and Edible Portion

The actual weight of food product that is served to customers is called the as-served portion

(AS) Expressed by weight

The amount of consumable food product that remains after preparation is called the edible portion

(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. 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%

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. Foodservice operations have a preset Q factor usually 1% - 5%

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

Multiply the total cost of ingredients by the Q factor

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

Review
1. 2. 3.

4.

A 25 lb. bag sugar costs $28.95. What is the unit cost per ounce of sugar? A 10 gallon bucket of buttercream icing costs $15.25. What is the unit cost per cup of icing? The AP weight of a watermelon is 7 lb. The trim loss = 5 lb. What is the EP yield % for the watermelon? 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?

Answers
1.

25 lb x 16 oz. = 400 oz (400 oz. = 25 lb.) $28.95 / 400 = .07 => $0.07 per ounce of sugar

1.

10 gal x 16 c = 160 cups (160 c = 10 gal) $15.25 / 160 = .095 => $0.10 per cup of icing

Answers
3.

7.5 lb. 5 lb. = 2.5 lb. 2.5 lb. / 7.5 lb. = .333 => 33% EP

3.

$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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