Maghfirani Kamila R

18/431489/TP/12345

Name of Operation : Buka bersama

Time of Service : 8pm
Date of Service : April 1st 2020

Menu Item Size of Portion Number of Portion Quantity of Portion Recipe Number
Nasi 150 gram 50 7.5 kg 1
Ayam Goreng 100 gram/pc 50 5 kg 2
Kimchi 100 gram 50 5 kg 3
Salad 100 gram 50 5 kg 8
Air Mineral 600 ml 50 30 L 11

Food cost

TOTAL 50 SERVING
YIELD:

RECIPE EY % AS PURCHASED INGREDIENT INVOICE RECIPE INDIVIDUAL

QUANTITY UNIT QUANTITY UNIT COST UNIT COST UNIT INGREDIENT
COST
7500 gr 100% 7500 gr Beras Rp11.000 kg 11 gr Rp.82.500
5000 gr 100% 5000 gr Ayam Rp 29.000 kg 29 gr Rp145.000
5000 gr 100% 5000 gr Sawi Rp13.000 kg 13 gr Rp65.000
100 gr 100% 100 gr Red Pepper Rp 35.000 kg 35 gr Rp35.000
Powder
50 gr 100% 50 gr Fish Sauce Rp141.000 kg 141 gr Rp7.050
50 gr 100% 50 gr Salt Rp13.000 kg 13 gr Rp 650
50 gr 100% 50 gr Garlic Powder Rp.150.000 kg 150 gr Rp. 7.500
50 gr 95% 47.5 gr Kol Rp. 9.000 kg 9 gr Rp. 427
50 gr 95% 47.5 gr Wortel Rp. 10.000 kg 10 Gr Rp. 475
50 gr 100% 50 gr Avocado Cream Rp. 25.000 kg 25 Gr Rp. 1.250
Sauce
600 ml 100% 600 ml Mineral Water Rp. 5000 L 5 Ml Rp. 3.000
TOTAL Rp. 347.852
INGREDIENT COST:
Q FAKTOR 10% Rp34.785
%:
RECIPE COST: Rp382.637
PORTION COST : Rp417.422
TOTAL PLATE Rp800.059
COST:
DESIRED COST %: 30%
PRELIMINARY Rp2.666.863
SELLING PRICE:
Maghfirani Kamila R
18/431489/TP/12345

ACTUAL SELLING Rp3.200.236

PRICE:
ACTUAL COST %: 25%
The selling price of the menu production
For example : kimchi (this is a production sheet of kimchi for 50 servings)

5000 gr 100% 5000 gr Sawi Rp13.000 kg 13 gr Rp65.000

100 gr 100% 100 gr Red Pepper Rp 35.000 kg 35 gr Rp35.000
Powder
50 gr 100% 50 gr Fish Sauce Rp141.000 kg 141 gr Rp7.050
50 gr 100% 50 gr Salt Rp13.000 kg 13 gr Rp 650
50 gr 100% 50 gr Garlic Powder Rp.150.000 kg 150 gr Rp. 7.500
Rp
115.200
Total : 115.200/50 = Rp
2304
1. Multiplier Method
Cost factor = 100%/40% = 2.5
Selling price = 2304 X 2.5 = Rp. 5760
2. Pricing Method
Non Prep (30%) Prep (70%) Total % of Sales
Raw food cost Rp 692 Rp 1612 Rp 2304 40
Labor Rp. 1728 30
Prep employee Rp 691
Non-prep Rp 311 Rp 726
employee
Other expenses Rp 346 Rp 806 Rp. 1152 20
Profit Rp 173 Rp 403 Rp. 576 10
Total Rp 1522 Rp 4238 Rp. 5760 100
Pricing Factors 2.2 2.6

Non prep food cost: prep food cost:

1522 4191
Determining the selling price : 1522 + 4191 = Rp. 5713

3. The planned profit method

Cost % cost
Operation cost 1800 30
Labor cost 1500 25
Planned profit 1000 17
Total sales 6000
Raw food cost 28
Maghfirani Kamila R
18/431489/TP/12345

5000 gr 100% 5000 gr Sawi Rp13.000 kg 13 gr Rp65.000

100 gr 100% 100 gr Red Pepper Rp 35.000 kg 35 gr Rp35.000
Powder
50 gr 100% 50 gr Fish Sauce Rp141.000 kg 141 gr Rp7.050
50 gr 100% 50 gr Salt Rp13.000 kg 13 gr Rp 650
50 gr 100% 50 gr Garlic Powder Rp.150.000 kg 150 gr Rp. 7.500
Rp
115.200
Total = Rp 6000
Total : 115.200/50 servings = Rp. 2304

Selling price: Rp. 5621,-

Conclusion: in my opinion, 3rd method is more effective than the 1st or 2nd ones because it’s like a
combination of both methods that doesn’t make your selling price way too high or too cheap. We have to
determine the operating cost, labor cost, planned profit, and total sales first so it’s easier for us to know
the selling price after that.