Kitchen CalculationsKitchen Calculations

As PurchasedAs Purchased

The product as it is The product as it is purchased.purchased.

The item has an as The item has an as purchased, or AP, purchased, or AP, unit of measure.unit of measure.

The items has an as The items has an as purchased, or AP, purchased, or AP, price, and price per price, and price per unit of measure.unit of measure.

AP Example:AP Example:The AP unit of measure is pounds.The AP unit of measure is pounds.

The AP weight is 20 lbs.The AP weight is 20 lbs.

The case of apples cost $60.00The case of apples cost $60.00

$60.00 (cost for cs.) / 20 lbs = $60.00 (cost for cs.) / 20 lbs =

$3.00 ( cost per lb)$3.00 ( cost per lb)

Determined AP costsDetermined AP costs::

The cost per lb.= $3.00The cost per lb.= $3.00

The AP price = $60.00The AP price = $60.00

The AP price per lb = $3.00The AP price per lb = $3.00

Edible PortionEdible Portion

The amount of product The amount of product available to serve the available to serve the guest after cleaning, guest after cleaning, trimming, and cooking the trimming, and cooking the product.product.

The item will have an The item will have an edible portion, or EP, unit edible portion, or EP, unit of measure.of measure.

The item will have an The item will have an edible portion, or EP, edible portion, or EP, price per unit of measure. price per unit of measure.

The apples will have an:The apples will have an:

EP weight less than (<) EP weight less than (<) the AP weightthe AP weight

(due to the trimming and shrinkage (due to the trimming and shrinkage during cooking.)during cooking.)

The apples will have an:The apples will have an:

EP price per lb. Greater EP price per lb. Greater than (>) the AP price than (>) the AP price per lbper lb. .

(Due to trimming and shrinkage (Due to trimming and shrinkage

during cooking.during cooking.))

Yield % Yield %

The majority of food The majority of food purchased is trimmed purchased is trimmed and/or cooked. and/or cooked.

This process causes This process causes the EP weight to vary the EP weight to vary from the AP weight.from the AP weight.

A food item can A food item can shrink, resulting in shrink, resulting in loss of weight.loss of weight.

The difference b/w The difference b/w

AP weight (volume) AP weight (volume)

EP Weight (volume)EP Weight (volume)

=yield %.=yield %.

Yield % FormulasYield % FormulasTo Determine a products yield: To Determine a products yield: Yield % = Yield % = EP weight (or volume)EP weight (or volume) AP weight (or volume)AP weight (or volume)

Example yield % for pears: =Example yield % for pears: =Yield % = Yield % = EP weight EP weight AP weight AP weight

The yield % for pears =The yield % for pears = Yield % = Yield % = 10 lbs 10 lbs = .50 = 50% = .50 = 50%

20 lbs 20 lbs

The yield % is also = to 1/2, or 0.50The yield % is also = to 1/2, or 0.50

Yield % Example of Case of Yield % Example of Case of Pears:Pears:

A case of pears with an AP weight A case of pears with an AP weight of 20 lbs.of 20 lbs.

Trimming causes a “loss’ of AP Trimming causes a “loss’ of AP weight.weight.

The apples are cooked for a Tart The apples are cooked for a Tart Tatin on the stove. Tatin on the stove.

Cooking causes a “loss of weight.Cooking causes a “loss of weight. The apples are weighed after The apples are weighed after

cooking.cooking. It now weighs 10 lbs.It now weighs 10 lbs. This is the EP weight. This is the EP weight.

What does Yield % mean?What does Yield % mean?

50%50% means 1/2, .5 or 50% of the pears means 1/2, .5 or 50% of the pears are lost in the trimming and cooking are lost in the trimming and cooking process.process.

There are only There are only 10 lbs10 lbs of product available of product available (edible portion) to serve to your guests (edible portion) to serve to your guests

from a from a 20 lb20 lb AP weight. AP weight.

Does Yield % impact Does Yield % impact Food Purchasing?Food Purchasing?

Direct impact on the quantity of product Direct impact on the quantity of product purchased. purchased.

The amount of product purchased is not = The amount of product purchased is not = to the amount of product available to serve to the amount of product available to serve to the guest.to the guest.

AP weightAP weight NOT =NOT = EP WeightEP Weight

Yield %Yield % have a impact on have a impact on Food Cost?Food Cost?

SIGNIFICANT SIGNIFICANT IMPACTIMPACT on food on food cost.cost.

in amount of food in amount of food purchased impacts purchased impacts the cost of food the cost of food served to the guest.served to the guest.

To To BUYBUY::

40 lbs pears AP @ $3.00/lb 40 lbs pears AP @ $3.00/lb

It It COSTSCOSTS the following: the following: $3.00 (cost per lb) x 40 (lbs.) = $3.00 (cost per lb) x 40 (lbs.) =

$120.00 (cost for 40 lbs.)$120.00 (cost for 40 lbs.)

$120.00 (AP cost for 40 lbs) / $120.00 (AP cost for 40 lbs) /

20 (EP yield) = $6.00 per lb.20 (EP yield) = $6.00 per lb.

Yield % Food Cost FormulaYield % Food Cost Formula

EP = AP price per unitEP = AP price per unit

Yield %Yield %

EP price = EP price = $3.00 (price/lb AP)$3.00 (price/lb AP)

50%, or 0.550%, or 0.5

EP = $6.00 per lbEP = $6.00 per lb

The actual cost per The actual cost per pound to serve the guest pound to serve the guest is $6.00 per lb.is $6.00 per lb.

The yield % is used to The yield % is used to determine the actual cost determine the actual cost to serve the food to to serve the food to guest.guest.

These calculations are These calculations are critical to the success of a critical to the success of a foodservice operation.foodservice operation.

FOOD COST %FOOD COST % Refers to the % of the Refers to the % of the

menu price that the menu price that the cost represents.cost represents.

Example:Example:

Cost ….Cost ….$2.50/ $2.50/

Menu price …. Menu price …. $10.00$10.00

.25 .25 Why? 2.50 is 25% of 10Why? 2.50 is 25% of 10

The The 25%25% of food % means that of food % means that every time the every time the $10.00$10.00 menu menu

item is item is soldsold $2.50$2.50 of the of the $10.00$10.00 pays for pays for

the costs of the the costs of the foodfood $7.50$7.50 is available to pay for is available to pay for

other costs of doing business & other costs of doing business & the profit. the profit.

The The 99 Steps to calculate Steps to calculate Recipe CostRecipe Cost

Step 1:Step 1: Refer to blank standardized recipe cost form.Refer to blank standardized recipe cost form.

Step 2:Step 2: Transfer ingredients, quantities, and recipe yield Transfer ingredients, quantities, and recipe yield from a standardized recipe form. from a standardized recipe form.

Step 3:Step 3: Transfer the AP unit of measure and AP price Transfer the AP unit of measure and AP price per unit from the purveyors invoice(s). per unit from the purveyors invoice(s).

Step 4:Step 4: Look up each ingredient’s:Look up each ingredient’s: Average yield %Average yield % Unit of measure conversion if AP unit is different.Unit of measure conversion if AP unit is different. Unit of measure conversion for item AP count, bunch, Unit of measure conversion for item AP count, bunch,

etc.etc.

99 StepsSteps ContinuedContinued

Step 5:Step 5: Perform the calculations to 4 decimal places to first Perform the calculations to 4 decimal places to first determine the EP cost per unit. determine the EP cost per unit.

Step 6Step 6: : Then determine the EP cost for the total # of units in the Then determine the EP cost for the total # of units in the

recipe.recipe.

Step 7:Step 7: Add each ingredient cost to arrive at a recipe cost.Add each ingredient cost to arrive at a recipe cost.

Step 8Step 8: : Multiply the recipe cost by 102%, or 1.02, to add in the cost Multiply the recipe cost by 102%, or 1.02, to add in the cost of miscellaneous ingredients. of miscellaneous ingredients.

Step 9:Step 9: Divide the total recipe cost by the number of portions it Divide the total recipe cost by the number of portions it

yields to determine the actual cost per portion.yields to determine the actual cost per portion.(the total cost can be rounded here or after the per portion cost.) (the total cost can be rounded here or after the per portion cost.)

Blueberry Essence BowlBlueberry Essence Bowl

Easy to cost b/c the ingred. have a 100% yield.Easy to cost b/c the ingred. have a 100% yield. The AP cost per unit is = to the EP cost per unit.The AP cost per unit is = to the EP cost per unit. The amount of the item used in the recipe is The amount of the item used in the recipe is

multiplied by the AP cost and the items total multiplied by the AP cost and the items total recipe cost is the product.recipe cost is the product.

After all ingredient items’ cost are determined, After all ingredient items’ cost are determined, they are added together to find the recipes’ total they are added together to find the recipes’ total cost.cost.

The cost per portion is determined by dividing The cost per portion is determined by dividing the total recipe cost by the # of portions it the total recipe cost by the # of portions it serves.serves.

Example Example

Total cost to make Total cost to make

6 qts6 qts. of blueberry. of blueberry essence is essence is $11.3388$11.3388, , rounded to rounded to $11.34$11.34. .

Soup can be served Soup can be served in a cup or bowl.in a cup or bowl.

The cup holds The cup holds 4 oz4 oz & & the bowl holds the bowl holds 8 oz8 oz..

Total Edible product/ Portion size Total Edible product/ Portion size = Number of portions:= Number of portions:

6 qts = 6 (qts) x 32 6 qts = 6 (qts) x 32 (oz per qt) = 192 oz(oz per qt) = 192 oz

192 oz./ 192 oz./ 4 oz4 oz (per (per cup) = cup) = 4848 cups or cups or

192 oz / 192 oz / 8 oz8 oz (per (per bowl) = bowl) = 2424 bowls. bowls.

Calculating a recipe cost: Calculating a recipe cost: Yield % & seasoningsYield % & seasonings

Seasoning can be a Seasoning can be a miscellaneous cost: miscellaneous cost:

Formula:Formula:1.1. Recipe cost x 1.02% or 1.02 Recipe cost x 1.02% or 1.02

= = Total recipe costTotal recipe cost..

2.2. Total recipe cost /# portions Total recipe cost /# portions = = Cost per portionCost per portion

If an cake cost total = If an cake cost total = $19.29. $19.29.

The total recipe cost, The total recipe cost, with the 2% for with the 2% for miscellaneous miscellaneous ingredients, is as ingredients, is as follows: follows:

$19.29 x 1.02 = $19.6758, $19.29 x 1.02 = $19.6758, rounded to $19.68rounded to $19.68