Professional recipes should always state a yield for example, a tomato soup recipe may yield 4 gallons or 15 L, and a muffin recipe may yield 24 muffins. Yield in culinary terms refers to how much you will have of a finished or processed product. Table 7.2 Individual Costs of One Plate Mashed potatoes, one serving Tables 7.2 and 7.3 provide an example for calculating the basic plate cost and the cost of daily features. This makes the process of pricing daily specials or menu items that change frequently easier, as you only need to calculate the cost of the main dish and any specific sauces and garnishes, and then add the basic plate cost to the total to determine the total cost of the plate. In order to make the costing of the entire plate easier, they may assign a “plate cost,” which would include the average cost of the standard starch and vegetable accompaniments. Often, restaurants will serve the same accompaniments with several dishes. You could determine the cost of hash browns, toast, jam, and whatever else is on the plate in the same manner. The bacon and eggs on the plate would have a standard portion cost of $1.09. If a 500 g package of bacon contains 20 rashers and costs $3.75, the standard portion cost of a portion consisting of four rashers can be found quickly: You can find the standard portion cost of the bacon in the same way. No matter what method is used, the standard portion of two eggs in this order of bacon and eggs has a standard portion cost of $0.34. You could get the same answer by calculating how much each egg in the dozen is worth ($2.00/12 = $0.17) and then multiplying the cost per egg by the number of eggs needed ($0.17 x 2 = $0.34). Standard portion cost = unit cost/portions in unit Substitute the known quantities into the equation. That is, there are six 2-egg portions in a dozen eggs. Portions in the unit = number in unit/number in a portion If eggs cost $2.00 a dozen and a standard portion in a menu breakfast item is two eggs, the standard portion cost can be found. Standard portion cost = unit cost/portions in the unitĪn example is a carton of eggs. The cost of ingredients used for accompaniment and garnish can be determined by using the standard portion cost formula, which is the purchase price of a container (often called a unit) divided by the number of portions in the container. Standard order of bacon and eggs: the plate contains two eggs, three strips of bacon, toast, and hash browns. Table 7.1 Recipe Details and Cost for Seafood Newburg Table 7.1 Recipe Details and Cost for Seafood Newburg Ingredient They can also be built in a POS system database or spreadsheet program that is linked to your inventory to allow for the updating of recipe costs as ingredient costs change. Recipe detail sheets often have the cost per portion included as part of their information and need to be updated if ingredient costs change substantially. The recipe detail sheet differs from the standard recipe in that room is provided for putting the cost of each ingredient next to the ingredient. The ingredients in a standard recipe are often put on a recipe detail sheet (Figure 1). Simply determine the cost of each ingredient used in the recipe and ingredients used for accompaniment or garnish. The standard portion cost can be quickly computed if portions and recipes are standardized. Details about recipe costs are not usually found on a standard recipe document but on a special recipe detail and cost sheet or database that lists the cost per unit (kilogram, pound, milliliter, ounce, etc.) and the cost per amount of each ingredient used in the recipe or formula. If market conditions are fairly constant, computing standard portion costs need not be done more than every few months. Standard portion costs change when food costs change, which means that standard portion costs should be computed and verified regularly, particularly in times of high inflation. A standard portion cost is simply the cost of the ingredients (and sometimes labor) found in a standard recipe divided by the number of portions produced by the recipe. Complete volume to weight conversions to calculate (APQ) as purchased amounts and (APC) as purchased cost of ingredientsĪ standard recipe served in standard portions has a standard portion cost.
Determine portions available to serve from (APQ) as purchased quantity.Determine edible portion cost (EPC) or “true cost” of recipe ingredients and menu items.Calculate yield and waste percentages (for both trimming and cooking losses).Calculate APQ (as purchased quantity) ingredient amounts for both costing and food ordering purposes.This chapter is remixed from Basic Kitchen and Food Service Management by The BC Cook Articulation Committee.
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