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Ch03 CostControl Final

Standardized recipes help ensure consistency in food preparation and allow for accurate costing of recipes. They specify ingredients, quantities, preparation instructions, and portion sizes. Managers must determine if ingredients are listed as purchased or edible portions to properly apply costing methods. Recipe cost cards are created by listing ingredients from standardized recipes, determining costs per portion, and dividing total recipe cost by the number of portions to find cost per serving. They help establish menu prices and inform managers of food costs.

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Antonette Hernandez
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180 views22 pages

Ch03 CostControl Final

Standardized recipes help ensure consistency in food preparation and allow for accurate costing of recipes. They specify ingredients, quantities, preparation instructions, and portion sizes. Managers must determine if ingredients are listed as purchased or edible portions to properly apply costing methods. Recipe cost cards are created by listing ingredients from standardized recipes, determining costs per portion, and dividing total recipe cost by the number of portions to find cost per serving. They help establish menu prices and inform managers of food costs.

Uploaded by

Antonette Hernandez
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PPS, PDF, TXT or read online on Scribd
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Using Standardized Recipes to Determine Standard Portion Cost

3
OH 3-1 3-1

Controlling Foodservice Costs

Chapter Learning Objectives


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. recipe.

Develop a recipe cost card using a standardized

OH 3-2

Standardized Recipes Ensure Consistency In


Ingredient quality
Preparation method Portion size Service method

OH 3-3

Standardized Recipes Identify


Ingredient details (quality)
Ingredient weights and measures Necessary equipment and tools Volume (number) of portions

OH 3-4

Standardized Recipes also Include


Preparation time
Storage and preparation information Cooking method(s)

OH 3-5

Sample Standardized Recipe

OH 3-6

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 3-7

Recipe Ingredient Costing Alternatives


As Purchased (AP) method
Price of an item before any trim or waste

are considered

Exampleunpeeled, whole potatoes

Edible Portion (EP) method


Price of an item after all trim and waste has been

taken into account

Examplepeeled, cubed potatoes

OH 3-8

AP and EP
As Purchased (AP) refers to products as the

restaurant receives them.


guests receive them.

Edible Portion (EP) refers to products as the

OH 3-9

Comparison of AP and EP Weights

OH 3-10

Managers Must
1.

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. Periodically re-cost recipe ingredients.

4.

2.

OH 3-11

EP Amounts
Because many food

items shrink when they are cooked, managers must know exactly how much cooking loss to expect.

OH 3-12

Ways to Estimate Yields


Butchers tests
To measure loss from deboning, trimming, and

portioning meats, fish, and poultry

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 3-13

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 3-14

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 3-15

Creating Recipe Cost Cards continued


Step 5 Multiply the recipe unit cost by the amount required in the recipe. Example
Recipe amount required3 pints Cost per pint$0.35 Ingredient cost$1.05

(3 pints x $0.35 per pint = $1.05)

OH 3-16

Creating Recipe Cost Cards continued


Step 6 Add the cost of all ingredients.

OH 3-17

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 yield50 portions Cost per portion$2.91

($145.50 50 portions = $2.91 per portion)

OH 3-18

How Would You Answer the Following Questions?


1.
2.

The cost of most AP food products is higher than their EP cost. (True/False)
Which of the following is NOT true about recipe cost cards?
A.
B. C. D.

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.

3.

Software programs designed to help foodservice managers create recipe cost cards are readily available. (True/False)

OH 3-19

Key Term Review


As purchased (AP) method

Butcher test
Conversion chart Cooking loss test Edible portion (EP) method

OH 3-20

Key Term Review


Portion size

Recipe cost card


Shrinkage Standard portion cost

Standardized recipe
OH 3-21

Chapter Learning Objectives What Did You Learn?


Explain why a standardized recipe is important

for cost control and product consistency.

Describe the information included in a

standardized recipe.

Compare as purchased and edible portion

methods in determining the cost of recipe ingredients. recipe.

Develop a recipe cost card using a standardized

OH 3-22

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