Standard portion cost - Resource Sites
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Transcript Standard portion cost - Resource Sites
Agenda
Chapter 7 – Asch & Chapter 3 – ManageFirst
Workbook Chapter 7 Asch
Review for Test 1 Next week
OH 3-1
Using Standardized Recipes to
Determine Standard Portion Cost
3
OH 3-2
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Asch Chapter 7: Controls in Food Production
Chapter Learning Objectives
Understand the need and usage of a production
schedule
Explain why a standardized recipe is important for
cost control and product consistency.
Describe information included in a standardized
recipe.
Compare “as purchased” and “edible portion”
methods in determining the cost of recipe
ingredients.
Develop a recipe cost card using a standardized
recipe.
OH 3-3
Chapter Learning Objectives
Understand the need and usage of a standard
portion size including: Volume, Count & Weight
Calculate standard portion cost
Understand the concept of yield factor/percent
Complete a butcher’s yield & cooking loss test
Calculate daily & to date food costs
Understand the concept of potential savings
OH 3-4
Food Production Schedule
What is a production schedule?
Who prepares the production schedule?
When is it used?
What should be included?
Example Production Sheet
OH 3-5
Standardized Recipes
Ensure Consistency In
Ingredient quality
Preparation method
Portion size
Volume
Count
Weight
Service method
OH 3-6
Standardized Recipes Identify
Ingredient details (quality)
Ingredient weights and measures
Necessary equipment and tools
Volume (number) of portions
OH 3-7
Standardized Recipes also Include
Preparation time
Storage and preparation information
Cooking method(s)
OH 3-8
Sample Standardized Recipe
OH 3-9
Standardized Recipes
Allow for accurate purchasing
Help ensure compliance with
“Truth In Menu” laws
Assists in training new employees
Makes it possible to “cost” the recipe accurately
OH 3-10
Recipe Ingredient Costing Alternatives
As Purchased (AP) method
Price of an item before any trim or waste
are considered
Example—unpeeled, whole potatoes
Edible Portion (EP) method
Price of an item after all trim and waste has been
taken into account
Example—peeled, cubed potatoes
OH 3-11
AP and EP
As Purchased (AP) refers to products as the
restaurant receives them.
Edible Portion (EP) refers to products as the
guests receive them.
OH 3-12
Comparison of AP and EP Weights
OH 3-13
Managers Must
1.
2.
OH 3-14
Determine if recipe
ingredients are
listed in AP or EP
formats.
Apply the correct
costing method to
the ingredients.
3.
Use the information
to price menu items.
4.
Periodically re-cost
recipe ingredients.
EP Amounts
Because many food
items shrink when
they are cooked,
managers must know
exactly how much
cooking loss to
expect.
OH 3-15
Ways to Estimate Yields
Butcher’s tests
To measure loss from deboning, trimming, and portioning
meats, fish, and poultry
Total cost approach
Absorb the cost of the entire cost of the meat product in the
preparation of the menu item.
Cooking loss tests
To measure loss from the actual cooking process
Conversion charts
Tell the expected or average loss of an item from (AP) to (EP)
OH 3-16
Butcher Test
Also known as “yield
test”
Used to determine
EP meat costs
Results vary, based
upon the AP quality
of meat purchased
Measures losses from
Fat removal
Bone removal
Trim and packaging
removal
Portioning
OH 3-17
Creating Recipe Cost Cards
Step 1 – Copy the ingredients from the
standardized recipe card to the cost card.
Step 2 – List the amount of each ingredient used.
Step 3 – Indicate the cost of each ingredient as
listed on the invoice.
OH 3-18
Creating Recipe Cost Cards continued
Step 4 – Convert the cost of the invoice unit to
the cost of the recipe unit.
Example
Milk purchased by the gallon for $2.80
Yields eight recipe-ready (EP) pints at $0.35 each.
($2.80 ÷ 8 pints = $0.35 per pint)
OH 3-19
Creating Recipe Cost Cards continued
Step 5 – Multiply the recipe unit cost by the amount
required in the recipe.
Example
Recipe amount required—3 pints
Cost per pint—$0.35
Ingredient cost—$1.05
(3 pints x $0.35 per pint = $1.05)
OH 3-20
Creating Recipe Cost Cards continued
Step 6 – Add the cost of all ingredients.
OH 3-21
Creating Recipe Cost Cards continued
Step 7 – Divide the total recipe cost by the number
of portions produced.
Example
Total recipe cost—$145.50
Total recipe yield—50 portions
Cost per portion—$2.91
($145.50 ÷ 50 portions = $2.91 per portion)
OH 3-22
The Major Cost Control Device in Serving
Portion Control!
Overportioning results in the restaurant’s owners
being treated unfairly.
Underportioning results in the restaurant’s guests
being treated unfairly.
OH 3-23
The Cost of Overportioning
Item: Corn
OH 3-24
Cost = $2.80 per 3 lb box
Portions per Box
Portion Size in
Ounces
Portion Cost in
Cents
16
3.0 oz = the
standard
$0.175
If 14
3.4 oz
$0.20
If 13
3.7 oz
$0.215
Preportioned Items
Some menu items come already portioned.
2 oz hot dogs
Precut steaks
Rib “slabs”
Half-pound frozen hamburger patties
Bananas
Carton or bottled beverages
OH 3-25
Items Not Preportioned
Items that are not preportioned must be carefully
portioned.
To control costs
To ensure consistency
To ensure a positive price-value relationship in each
guest’s mind
To avoid running out of a product
OH 3-26
Portion Control Tools
Scoops
Also known as
dishers
Used to portion fluid
ounces and
semisolid products
OH 3-27
Portion Control Tools continued
Ladles
Used to portion
liquids
OH 3-28
Portion Control Tools continued
Serving spoons
Slotted—used to
separate solids from
liquids
Solid—used to serve
solids and liquids
OH 3-29
Portion Control Dishware
Ramekins
Used for small
amounts of sauces
and salad dressings
Individual casseroles
Typically round or
oval oven-proof
dishes
Range in size from
five to twelve
ounces
OH 3-30
Portion Control Dishware continued
Cups
Typically hold four to six ounces
Bowls
Typically hold six to ten ounces
OH 3-31
Portion Scales
Are used for items
portioned by weight
Must be kept very clean
Can be adjusted to
subtract the weight of the
container holding the
product
Are designed to weigh
items as heavy as thirtytwo ounces
OH 3-32
Preportioning
Preportioning items prior to the start of a meal
period
Ensures consistency
Reduces errors in portion sizes
Speeds production times
OH 3-33
Portion Control Training
All food production and service employees
require portion-control training.
Training must be ongoing.
Service personnel must be continually reminded
of proper portion sizes.
OH 3-34
Portion Control Training continued
Servers must be very knowledgeable about portion
sizes if they are to consistently satisfy their guests.
OH 3-35
Additional Management Tasks
Monitor and follow through
Visually inspect served food items as frequently as
possible.
Regularly check the sizes of scoops and ladles used
for portioning.
Ensure proper plate presentation.
Portion size
Item placement
Garnish
OH 3-36
Portioning Reports
Usage reports tell
The number of items
issued to the cook’s
line
The number of items
sold to guests
The number of items
returned to inventory
OH 3-37
Waste reports tell
The items returned
by guests
The reasons for their
return
How Would You Answer
the Following Questions?
1.
The cost of most AP food products is higher than their
EP cost. (True/False)
2.
Which of the following is NOT true about recipe cost
cards?
A.
B.
C.
D.
3.
OH 3-38
They help establish menu selling prices.
They reduce food production time.
There should be one for every menu item.
They inform managers about how much it costs to
make a single portion of an item.
Software programs designed to help foodservice
managers create recipe cost cards are readily
available. (True/False)
Key Term Review
As purchased (AP) method: used to cost an ingredient
at the purchase price prior to considering any trim or
waste
Butcher test: used to measure the amount of shrinkage
that occurs during the trimming of meat products
Conversion chart: list of food items showing the
expected, or average, shrinkage from AP amount to EP
amount
Cooking loss test: way to measure the amount of
product shrinkage during the cooking or roasting process
Edible portion (EP) method: used to cost an ingredient
after it has been trimmed and waste has been removed so
that only the usable portion of the item is considered
OH 3-39
Key Term Review
Portion size: size of a menu item
Recipe cost card: tool used to calculate standard portion
cost for a menu item
Shrinkage: amount of loss incurred when a product is
trimmed and cooked, roasted, or otherwise prepared for
service
Standard portion cost: exact amount that one serving or
portion of a food item should cost when prepared
according to the item’s standardized recipe that has been
pre-costed with current purchase cost
Standardized recipe: lists the ingredients and quantities
needed for a menu item, as well as the methods used to
produce it and its portion size
OH 3-40
Workbook
Chapter Seven
OH 3-41
Review for Test 1 – Chapters 1-7
Review calculations for food cost:
Given inventory & purchases
Given sales & food cost percent
Calculation of cost per person
Fixed costs vs variable costs
Review calculations on an Income statement,
costs as a percent of sales
OH 3-42