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Calculations

Calculations

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Food Production Techniques (HM 333

)
Week 2

Spring 2013

Food Cost Calculations
As-Purchased Quantity (APQ) Edible Portion Quantity (EPQ) Trim = APQ – EPQ Example: The edible portion of a cleaned bag of 50Kg of potatoes would be the EPQ and would weigh in at approximately 42.5 Kg. 50 Kg. – 42.5 Kg. = 7.5 Kg. (trim) Yield Percentage Yield Percentage Formula = Edible Portion Quantity/As-Purchased Quantity x 100 Example: The edible portion of a cleaned bag of 50Kg of potatoes would be the EPQ and would weigh in at approximately 42.5 Kg. Yield Percentage = EPQ/APQ or 42.5 Kg. /50 Kg. = .85*100 = 85%

COST CALCULATIONS (AS Purchased)
Determining Food Cost Control: Cost Per Unit: As-Purchased cost/Number of units Example: 50Kg of potatoes (2 L.E /Kg) and have 50 units. (50*2)/50=.2 L.E Example: The cost of a case of canned Italian plum tomatoes is 18.78 L.E and there are 6 cans in the case. The price per can is as follows: Cost Per Portion/Number of Units: 18.78/6 = 3.13 L.E Example: Cost Per Unit Supplier 1: Cost on a case of canned Chic Peas is 9.29 and there are 16 (16 ounce) cans in the case. The price per can is as follows: Cost Per Portion/ Number of Units: 9.29/16 = 0.58 Supplier 2: Cost on a case of canned Chic Peas is 12.29 and there are 24 (16 ounce) cans in the case. The price per can is as follows: Cost Per Portion/ Number of Units: 12.29/24 = 0.51 Total Cost Per Unit = Number of Units x Cost per Unit Example: Your Recipe Use 600 g of chicken breast and the 1Kg. costs 30 L.E Cost per unit = 30 L.E / 1000 g = .03 L.E Total Cost of Unit = .03 * 600 = 18 L.E
Prof. Mona Barakat Page 1

22 or 22% Determining the Selling Price: Cost per Portion: Total Recipe Cost/Number of Portions Selling Price: Cost Per Portion/Food Cost Percentage (in decimal form) Example: The total cost of a given entrée on your menu is $28. therefore.55.5 ounces = $.316 per ounce 3.5642 per ounce * 8. Find the Yield Percentage The Yield Percentage for pesto is given at 56% 4.79 per bunch 2. Substitute the As-Purchased Cost and the Yield percentage into the Edible Portion Cost formula and calculate Edible Portion Cost = As-Purchased Cost/Yield % (in decimal form) .316 per ounce /.56 and you are yielding 8 portions per recipe.95 = . Basil has a 56% yield. Identify the given As-Purchased Cost (APC) information The As-Purchased Cost is $. You purchase basil in bunches.55/$6.79 per bunch.56 = $.Food Production Techniques (HM 333) COST CALCULATIONS (Edible Portion) Edible Portion Cost: As-Purchased Cost (APC)/Yield Percentage (in decimal form) Spring 2013 Example: You are making pesto sauce for a chicken dish on your menu. What is the selling price for portion? Prof. Each bunch weighs 2 ½ ounces and costs $. How much will 1 cup of cleaned. we will use the cost-per-unit formula to calculate the cost per ounce of basil Cost Per Unit: As-Purchased Cost/Number of Units $.345 Ounce $. The cost 25%.5642 per ounce 1 Cup = 8. and you are charging $6. Decide which unit of measure to use and perform the calculations necessary to convert the AsPurchased cost (APC) to this unit The example is asking for the cost of basil per ounce. Mona Barakat Page 2 .95 per serving. The food cost percentage calculation is as follows: Cost Per Portion/Selling Price: $1.345 = 4.70 $ RECIPE COSTING Food Cost Percentage (FC%): · Food Cost/Food Sales Or · Cost Per Portion/Selling Price Example: The cost per portion of an appetizer is $1.79/2. chopped basil cost for this recipe? 1.

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