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Week 3-Cost Management

This document discusses recipes, menus, food costing, and portion control in food service operations. It defines recipes as instructions for producing dishes and menus as lists of available dishes. Recipes are the building blocks of menus. Standardized recipes produce consistent quality and quantity. Careful measurement of ingredients and portions is important for controlling costs and ensuring quality. The metric system is commonly used for measurement in the food industry. Converting between measurement systems allows adapting recipes. Food cost percentages and portion costs are calculated to manage costs and set menu prices.

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reasobretodo28
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26 views

Week 3-Cost Management

This document discusses recipes, menus, food costing, and portion control in food service operations. It defines recipes as instructions for producing dishes and menus as lists of available dishes. Recipes are the building blocks of menus. Standardized recipes produce consistent quality and quantity. Careful measurement of ingredients and portions is important for controlling costs and ensuring quality. The metric system is commonly used for measurement in the food industry. Converting between measurement systems allows adapting recipes. Food cost percentages and portion costs are calculated to manage costs and set menu prices.

Uploaded by

reasobretodo28
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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COST

MANAGEMENT
INTRODUCTION

• A menu is a list of dishes


served or available to be
served at a meal.

• The menu is the single


most important
document in the food
and beverage business.
INTRODUCTION

• A recipe can be said to


be the building blocks
of the menu.
• Each item on the menu
can be represented by
a recipe or the
procedure for preparing
it.
CONSIDER:
• Equipment limitations
• Personnel limitations
• Availability of ingredients
• Flavors
• Textures
• Appearance
• Nutrients
THE WRITTEN
RECIPE
RECIPE
• A recipe is a set of
instructions for
producing a certain
dish.
• In order to duplicate a
desired preparation, it is
necessary to have a
precise record of the
ingredients.
LIMITATIONS OF A RECIPE

• Food products are not


uniform.
• Kitchens do not have
the same equipment
• It is impossible to give
instructions for all
variables
STANDARDIZED RECIPE
• A standardized recipe is a set of
instructions describing the way a
particular establishment prepares a
particular dish.
• Menu development and recipe
development are mutually
dependent activities.
STANDARDIZED RECIPE
• A standard recipe will:
• Produce and control quality
• Produce and control quantity
COOKING WITH JUDGEMENT

When you are making a recipe, apply


your knowledge and thinking:
1. What are the basic cooking methods?
2. What are the characteristics of the
ingredients?
3. What are the cooking times?
MEASUREMENT
MEASUREMENT

• Careful measurement is one of the


most important parts of food
production
• Important for consistent quality each
time a recipe is prepared and
served
MEASUREMENT

INGREDIENT MEASUREMENT
• Weight – most accurate
–As Purchased Weight (AP)
–Edible Portion Weight (EP)
• Volume – used for liquids
• Count – done when units are standard
(ex. Eggs)
MEASUREMENT
PORTION CONTROL
• Is the measurement of portions to
ensure that the correct amount of an
item is served. This begins with
measuring ingredients.
• Count • Even division
• Weight • Standard fill
• Volume
THE METRIC SYSTEM
• The Metric System is the most
common system for measuring in the
world.
• A very important fact to know is if a
recipe is written using the metric
system, use metric system measuring
equipment.
• If the recipe is using the U.S. system,
use the U.S. measuring equipment.
THE METRIC SYSTEM
• Gram – weight
• Liter – volume
• Meter – length
• Degree Celsius – temperature
CONVERTING MEASURES

• Converting measures is an important


technique
• If you encounter a recipe with
differing measurements, it would be
wise to convert the recipe into the
Metric System for easy access to
compute for the cost
BASIC CONVERSION FACTORS

• 1 kilogram = 1000 grams • 1 liter = 1000 milliliters


• 1 ounce = 28 grams • 1 gallon = 4 quarts
• 1 pound = 454 grams • 1 quart = 2 pints
• 1 cup = 240 grams • 1 pint = 2 cups
• 1 tablespoon = 15 grams • 1 cup = 16 tablespoons
• 1 teaspoon = 5 grams • 1 tablespoon = 3 teaspoon
SAMPLE CONVERSIONS

• 4 kilogram = _______ grams


• 5 teaspoons = _______ tablespoons
• 3 quarts = _______ cups
• 2960 milliliters = _______ liters
• 12 cups = _______ pints
• 1.8 kilogram = _______ grams
• 11/2 gallons = _______ quarts
• 3 tablespoons = _______ teaspoons
CONVERTING RECIPES

• You will most likely encounter


recipe conversions
• It is easy of you just need to convert
a recipe in half but if you have a
recipe for 8 portions, how will you
compute for 18 portions?
SAMPLE CONVERSION
FOOD COSTING
FOOD COSTING
• A food service operation is a business
operation.
• Cooks have the responsibility for food
cost controls
• Every cook should understand three
areas of cost accounting:
• doing yield analyses
• calculating raw food cost or portion cost
• using food cost percentages.
FOOD COST PERCENTAGES
• An individual operation’s food cost
percentage is usually determined by
the budget.
• The food cost percentage of a menu
item equals the raw food cost or
portion cost divided by the menu price
FOOD COST FORMULAS
food cost x 100
percentage = selling price

selling price = food cost


percentage

food cost = selling price x percentage


SAMPLE CONVERSIONS

Food Cost Portion Cost Selling Price


Percentage
35% Php _______ Php 185.00

_______ Php 42.56 Php 135.00

29% Php 116.00 Php ______

32.5% Php _______ Php 250.00


PORTION COSTS
• is the total cost of all the ingredients
in a recipe divided by the number of
portions served:

cost of ingredients
portion cost =
number of portions
PROCEDURE:
1. List ingredients and quantities of recipe as prepared.
2. Convert the recipe quantities to AP (as purchased)
quantities.
3. Determine the price of each ingredient (from invoices,
price lists, etc.). The units in this step and in step 2 must be
the same in order for you to do the calculation.
4. Calculate the total cost of each ingredient by
multiplying the price per unit by the number of units
needed.
5. Add the ingredient costs to get the total recipe cost.
6. Divide the total cost by the number of portions served to
get the cost per portion.
SAMPLE CONVERSION
CONVERT THE RECIPE
Questions?

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