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FOOD COST
FO
RECIPE Food Cost
(ktr)
Tepung Beras 90 1,332
Tepung Maizena 20 420
Tepung Tapioka 20 140
Gula 50 900
Margarine 55 1,320
Telur* 60 1,140
Vanila Essence 1 173
Isolat protein 0 0
Total Cost: 5,425 cost per porsi 904.22
Cost Profit %: 39% 40%
Gross Profit %: 61% 60% gr0ss profit min 60%
Gross Profit Margin: 8,575 1,346
Sales Price: 14000 2250
Price Per Porsi Rp2,333
TABEL PENGEMBANGAN FORMULA
FOOD COST
F2
RECIPE Food Cost
(ktr)
Tepung Beras 75 1,110
Tepung Maizena 20 420
Tepung Tapioka 20 140
Tepung Ikan Lele 5 1,750
Tepung Tulang Ikan Lele 5 1,375
Gula 50 900
Margarine 55 1,320
Telur* 60 1,140
Vanila Essence 1 173
Isolat Protein 0 0
Total Cost: 8,328 cost per porsi 1388.1
Cost Profit %: 40% 40%
Gross Profit %: 60% 60%
Gross Profit Margin: 12,672 2,112
Sales Price: 21000 3500
Price Per Porsi Rp3,500
TABEL PENGEMBANGAN FORMULA
FOOD COST
F3
RECIPE Food Cost
(ktr)
Tepung Beras 75 1,110
Tepung Maizena 20 420
Tepung Tapioka 20 140
Tepung Ikan Lele 10 3,500
Tepung Tulang Ikan Lele 10 2,750
Gula 50 900
Margarine 55 1,320
Telur* 60 1,140
Vanila Essence 1 173
Isola protein 0 0
Total Cost: 11,453 cost per porsi 1908.9
Cost Profit %: 40% 40%
Gross Profit %: 60% 60%
Gross Profit Margin: 17,047 2,891
Sales Price: 28500 4800
Price Per Porsi Rp4,750
TABEL PENGEMBANGAN FORMULA
FOOD COST
F5
RECIPE Food Cost
(ktr)
Tepung Beras 75 1,110
Tepung Maizena 20 420
Tepung Tapioka 20 140
Tepung Ikan Lele 15 5,250
Tepung Tulang Ikan Lele 10 2,750
Gula 50 900
Margarine 55 1,320
Telur* 60 1,140
Vanila Essence 1 173
Isolat protein 0 0
Total Cost: 13,203 cost per porsi 2200.6
Cost Profit %: 40% 40%
Gross Profit %: 60% 60%
Gross Profit Margin: 19,797 3,299
Sales Price: 33000 5500
Price Per Porsi Rp5,500
TABEL PENGEMBANGAN FORMULA
FOOD COST
F6
RECIPE Food Cost
(ktr)
Tepung Beras 90 1,332
Tepung Maizena 15 315
Tepung Tapioka 15 105
Tepung Ikan Lele 0 0
Tepung Tulang Ikan Lele 10 2,750
Gula 50 900
Margarine 50 1,200
Telur* 60 1,140
Vanila Essence 1 173
Baking Powder 1 80
Total Cost: 7,995
Cost Profit %: 40%
Gross Profit %: 60%
Gross Profit Margin: 12,005
Sales Price: 20000
Price Per Porsi Rp2,519
TABEL PENGEMBANGAN FORMULA
FOOD COST
F7
RECIPE Food Cost
(ktr)
Tepung Beras 80 1,184
Tepung Maizena 15 315
Tepung Tapioka 15 105
Tepung Ikan Lele 15 5,250
Tepung Tulang Ikan Lele 5 1,375
Gula 50 900
Margarine 50 1,200
Telur* 60 1,140
Vanila Essence 1 173
Baking Powder 1 80
Total Cost: 11,722
Cost Profit %: 42%
Gross Profit %: 58%
Gross Profit Margin: 16,278
Sales Price: 28000
Price Per Porsi Rp4,006
TABEL PENGEMBANGAN FORMULA
FOOD COST
FO
RECIPE Food Cost
(ktr)
Tepung Beras 80 1,184
Tepung Maizena 15 315
Tepung Tapioka 15 105
Tepung Ikan Lele 5 1,750
Tepung Tulang Ikan Lele 15 4,125
Gula 50 900
Margarine 50 1,200
Telur* 60 1,140
Vanila Essence 1 173
Baking Powder 1 80
Total Cost: 10,972
Cost Profit %: 39%
Gross Profit %: 61%
Gross Profit Margin: 17,028
Sales Price: 28000
Price Per Porsi Rp4,006
TABEL PENGEMBANGAN FORMULA
FOOD COST
FO
RECIPE Food Cost
(ktr)
Tepung Beras 75 1,110
Tepung Maizena 15 315
Tepung Tapioka 15 105
Tepung Ikan Lele 15 5,250
Tepung Tulang Ikan Lele 10 2,750
Gula 50 900
Margarine 50 1,200
Telur* 60 1,140
Vanila Essence 1 173
Baking Powder 1 80
Total Cost: 13,023
Cost Profit %: 43%
Gross Profit %: 57%
Gross Profit Margin: 16,977
Sales Price: 30000
Price Per Porsi Rp4,292
TABEL PENGEMBANGAN FORMULA
FOOD COST
FO
RECIPE Food Cost
(ktr)
Tepung Beras 75 1,110
Tepung Maizena 15 315
Tepung Tapioka 15 105
Tepung Ikan Lele 10 3,500
Tepung Tulang Ikan Lele 15 4,125
Gula 50 900
Margarine 50 1,200
Telur* 60 1,140
Vanila Essence 1 173
Baking Powder 1 80
Total Cost: 12,648
Cost Profit %: 42%
Gross Profit %: 58%
Gross Profit Margin: 17,352
Sales Price: 30000
Price Per Porsi Rp4,292
TABEL PENGEMBANGAN FORMULA
FOOD COST
FO
RECIPE Food Cost
(ktr)
Tepung Beras 75 1,110
Tepung Maizena 15 315
Tepung Tapioka 15 105
Tepung Ikan Lele 5 1,750
Tepung Tulang Ikan Lele 20 5,500
Gula 50 900
Margarine 50 1,200
Telur* 60 1,140
Vanila Essence 1 173
Baking Powder 1 80
Total Cost: 12,273
Cost Profit %: 41%
Gross Profit %: 59%
Gross Profit Margin: 17,727
Sales Price: 30000
Price Per Porsi Rp4,292
KEBUTUHAN GIZI
SNI BISKUIT
(BSNI, 2011)
(USDA, International Standar of HEB , 2015 per 100 gram bahan jadi )
Komponen cut off point
Energi 462 kkal
Protein 10-15 g
Lemak min. 15 g
Gula 10-15 g
vanilla essense 0 0 0 0 0
isolat protein 380 95 0 0 0
Penelitian pendahuluan
Tabel Perhitungan Nilai Ekonomi Substitusi Tepung Ikan Lele dan Tepung Kepala
Ikan Lele pada Gluten Free and Casein Free Cookies
Bahan F0 F2 F3 F5
Tepung Beras 1,332 1,110 1,110 1,110
Tepung Maizena 420 420 420 420
Tepung Tapioka 140 140 140 140
Tepung Ikan Lele 0 1,750 3,500 5,250
Tepung Tulang Ikan Lele 0 1,375 2,750 2,750
Gula 900 900 900 900
Margarin 1,320 1,320 1,320 1,320
Kuning Telur 1,140 1,140 1,140 1,140
Vanila Essence 173 173 173 173
Baking Powder 0 0 0 0
Total Cost: 5,425 8,328 11,453 13,203
Cost Profit %: 40% 40% 40% 40%
Gross Profit %: 60% 60% 60% 60%
Gross Profit Margin: 8,075 12,672 17,047 19,797
Sales Price: 13,500 21,000 28,500 33,000
Price Per Porsi 2,250 3,500 4,750 5,500
Harga per porsi
F0 2,300
F1 2,800
F2 3,500
F3 4,800
F4 5,300
F5 5,500
F6 6,000
PERBANDINGAN SUBSTITUSI TEPUNG
Perbandingan Tepung F0 F1 F2 F3 F4 F5 F6
Tepung beras 100 95 95 95 90 90 90
tepung maizena 20 5 2 0 5 10 0
tepung tapioka 20 0 3 5 5 0 10
140 100 100 100 100 100 100
perbandingan
tp beras 71.429 92.857
tp maize 14.286 18.571
tp tapioka 14.286 18.571
100 130
F0 F1 F2 F3
Bahan g % g % g % g %
Tepung Beras 90 36 85 34 85 34 80 32
Tepung Maizena 20 8 20 8 20 8 20 8
Tepung Tapioka 20 8 20 8 20 8 20 8
Tepung Ikan Lele 0 0 0 0 2 0.8 5 2
Tepung Kepala
Ikan Lele 0 0 5 2 3 1.2 5 2
Gula 50 20 50 20 50 20 50 20
Margarin 55 22 55 22 55 22 55 22
Kuning Telur 15 6 15 6 15 6 15 6
Jumlah 250 100 250 100 250 100 250 100
F0 F1 F2 F3 F4 F5 F6
Bahan g % g % g % g % g % g % g %
Tepung Beras 100 78 95 74 95 73.0769 95 73.0769 90 69.2308 90 69.2308 90 69.2308
Tepung Maizena 15 11 15 11 15 11.5385 15 11.5385 15 11.5385 15 11.5385 15 11.5385
Tepung Tapioka 15 11 15 11 15 11.5385 15 11.5385 15 11.5385 15 11.5385 15 11.5385
Tepung Ikan Lele 0 0 5 4 0 0 2 1.53846 10 7.69231 5 3.84615 0 0
Tepung Kepala 0 0 0 0 5 3.84615 3 2.30769 0 0 5 3.84615 10 7.69231
Jumlah 130 100 130 100 130 100 130 100 130 100 130 100 130 100
F0 F2 F3 F5
Bahan
g % g % g % g %
Bahan Utama
Tepung Beras 90 36 80 32 70 28 65 26
Tepung Maizena 20 8 20 8 20 8 20 8
Tepung Tapioka 20 8 20 8 20 8 20 8
Gula 50 20 50 20 50 20 50 20
Margarine 55 22 55 22 55 22 55 22
Kuning Telur 15 6 15 6 15 6 15 6
Vanila Essence 2 1 2 1 2 1 2 1
Bahan Substitusi
Tepung Ikan Lele 0 0 5 2 10 4 15 6
Tepung Tulang Ikan Lele 0 0 5 2 10 4 10 4
Jumlah 252 100 252 100 252 100 252 100
F0 F1 F2 F3 F4 F5 F6
Bahan
g % g % g % g % g % g % g %
Bahan Utama
Tepung Beras 100 40 95 38 90 36 80 32 75 30 75 30 70 28
Tepung Maizena 15 6 15 6 15 6 15 6 15 6 15 6 15 6
Tepung Tapioka 15 6 15 6 15 6 15 6 15 6 15 6 15 6
Gula 50 20 50 20 50 20 50 20 50 20 50 20 50 20
Margarine 55 22 55 22 55 22 55 22 55 22 55 22 55 22
Kuning Telur 15 6 15 6 15 6 15 6 15 6 15 6 15 6
Vanila Essence 1 0 1 0 1 0 1 0 1 0 1 0 1 0
Bahan Substitusi
Tepung Ikan Lele 0 0 2.50 1 5 2 10 4 10 4 15 6 15 6
Tepung Tulang Ikan Lele 0 0 2.50 1 5 2 10 4 15 6 10 4 15 6
Jumlah 251 100 251 100 251 100 251 100 251 100 251 100 251 100