Standard Portion Cost (Objectives & Cost Cards): Production Control

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The menu price of food items is based on the cost of the standard portion of food required to
prepare them. A standard portion size is the quantity of a particular food item that could be
served to the guest. This quantity may be expressed in terms of weight (ounces) or in
numerical figures. The standard size of the food item may be determined by the
management in conjunction with the executive chef and restaurant manager.

The standard portion cost is determined on the basis of the size of the portion served to a
guest and the ingredients that are used in preparing of a particular dish.

The following points are considered for determining standard food cost –

Establishment of standards and standard procedures,

Calculation of standard portion costs

ABC HOTELS LTD

STANDARD RECIPE AND COSTING CARD
RECIPE FOR – Recipe no. –
No. of Portions – Date –
Portion Size –
Sl. Ingredient Quantity Unit Cost Total Cost Remarks
No.

Total Cost
Cooking Method –
Cooking Time –
Cost per Portion –
Method of Service-
Nutritional Value (Calories) –

Creating Recipe Cost Cards

Step 1 – Copy the ingredients from the standardized recipe card to the cost card.
Step 2 – List the amount of each ingredient used.
Step 3 – Indicate the cost of each ingredient as listed on the invoice.
Step 4 – Convert the cost of the invoice unit to the cost of the recipe unit.
Example

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 Standard Portion Cost (Objectives & Cost Cards): Production Control

Milk purchased by the gallon for $2.80

Yields eight recipe – ready (EP) pints at $0.35 each.
($2.80 ÷ 8 pints = $0.35 per pint)
Step 5 – Multiply the recipe unit cost by the amount
required in the recipe.
Example
Recipe amount required — 3 pints
Cost per pint — $0.35
Ingredient cost — $1.05
(3 pints x $0.35 per pint = $1.05)
Step 6 –Add the cost of all ingredients.
Step 7 –Divide the total recipe cost by the number of portions produced.
Example
Total recipe cost — $145.50
Total recipe yield — 50 portions
Cost per portion — $2.91
($145.50 ÷ 50 portions = $2.91 per portion)

Equipments used in Portion Control

Standard sized pans
Serving spoons
Scoops.
Cups
Glasses and moulds
Cutting markers
Portions scale
Ladles.

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