Calculating Food Costs

1
Calculating Food Costs

• CA-ICA-5c Identify procedures used to calculate
  the cost of a standardized recipe and cost per
  portion and perform calculations.

2
Portion Control

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

3
How to Control Portions

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

4
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

5
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.

6
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)

7
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
• Chicken, fruit, etc.

• 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

8
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

9
Edible Portion Yield PercentageYield 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

10
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

11
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
• Multiply the total cost of ingredients by the Q
  factor

• 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

12
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

13
Review

• 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 ½ 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?

14
Answers

• 25 lb x 16 oz. 400 oz (400 oz. 25 lb.)
• 28.95 / 400 .07 gt 0.07 per ounce of sugar
• 10 gal x 16 c 160 cups (160 c 10 gal)
• 15.25 / 160 .095 gt 0.10 per cup of icing

15
Answers

• 7.5 lb. 5 lb. 2.5 lb.
• 2.5 lb. / 7.5 lb. .333 gt 33 EP
• 12.96 x .03 .39 gt 0.39
• 0.39 12.96 13.35
• 13.35 / 8 portions 1.67 per portion