NOTE: #2

Sample of Tested Recipe (Standardized Recipe)

Recipe No. 001
Name of the Recipe: Rolled Spinach Pork Loin
Tested by: Chef Boy
Yield: 20
Cost/Serving: ₱ 45.82
Date: April 01, 2016
Serving size:100gms
Selling Price: ₱ 91.64/serving or ₱ 92.00

Quantity Needed Ingredients Specification Unit Cost TOTAL COST

15 ml Olive oil Pure ₱ 120.00/100ml ₱ 18.00

30 gms Onion Red, Chopped ₱ 50.00/kg ₱ 1.50

10 gms Garlic Taiwan, minced ₱ 80.00/kg ₱ .80

300 gms Spinach Fresh, Chopped ₱ 38.00/500gms ₱ 22.80

200 gms bacon crisp-cooked, ₱ 127.00/200g ₱ 127.00

drained, & crumbled

150 gms Parmesan cheese grated ₱ 350.00/200gms ₱ 262.50

1 ½ kg Pork center loin boneless ₱ 270/kg ₱ 405.00

Total ₱ 833.10

Plus 10% buffer ₱ 83.31

₱ 916.41

Cost/Serving ₱ 45.85
Selling Price 50% ₱ 91.64
FC

Price/Serving ₱ 92.00

Factors to consider in the Preparation and Costing of Recipe

1. Use the Standard Recipe Format and write the name of the product being tested and the chef who
conduct the product testing;
2. Determine the yield or number of servings desired like 10 or 20 servings. Indicate on the yield, upper,
left side of the form;
3. Decide the portion size of the product being tested;
4. In column 1, indicates the volume of ingredients to be used to prepare;
5. In column 2, write the list of the ingredients needed;
6. In column 3, write the exact specification of the ingredients;
7. In column 4, write the price of the ingredients as purchased per unit.
8. Multiply the unit cost with the quantity used and the result divided by the unit and meat cost will be
the total cost.
9. To have a reliable unit price or cost of ingredients, a canvass of prices for ingredients must be
available done regularly or as needed.
10. Add the Total Cost with the 10% Buffet and the result is the adjusted food cost. The buffet margin is
designed to compensate for the increase in prices of ingredients.
11. Solve for the cost per serving by dividing the gross food cost by the number of servings (yield).

How to Prepare and Cost Recipes

1. Standardization of recipe is a written formula for producing food items to achieve the desired quality
and right quantity and has been tested for several times using the same specification of the
ingredients, cookware, and techniques or the cooking procedure through the use of the evaluation
sheet.
The importance of standardized recipe:
 a. For controlling food cost, for as long as the portion size of each ingredient is consistently
followed.
b. For controlling food quality.
c. An aid in costing.
2. Standard specification is a concise description of food ingredients with the exact size, quantity, and
quality desired for each recipe/dish.
3. Standard yield is the weight or number of servings of the product that has been tested and used as
a basis for bulk production.
4. Portion size is the weight or measure per serving of a certain recipe which is so important in the
quantification and in the calculation of selling price.

Determining the Food Cost and Selling Price

Net Food Cost is the portion sales which is spent for the materials (i.e. ingredients) or the amount
spent for every peso sold.
Food Cost Percentage is the ratio of cost of materials over the net food sales.
Net Food Sales = Gross food sales - tax and
service charge FOOD
COST
X 100
Food cost % is calculated as NET FOOD
SALES

If the buffer margin is considered the food cost

will be actual cost + buffer margin. This is shown in the sample recipe.
The same process has to be done for all and to play safe, allocate a buffer margin of at least 10%
and add this to the total cost. The sum will be the total cost. The buffer margin is intended to cover for
trimmings and fluctuations in the prices of ingredients which can affect the food cost.

Selling Price
For the computation of the selling price, a given food cost budget that may range from 30% to 50%
depends on the type of food service operation. There are two methods in computing the selling price:
a. Cost Percentage Method
Use the formula: Selling price = materials cost (cost of ingredients) divided by desired food cost %.
 b. Markup Factor Method is used as follows:
Selling price = material cost x markup factor
While markup factor is equal to 100% divided by the desired food cost %
If the desired food cost percentage is 50%, the markup factor will be: 100/50 = 2
The selling price of the Rolled Spinach Pork Loin per serving of 100 grams is:
SP = ₱ 45.82 x 2 = ₱ 91.64/serving

Procedure in Calculating Prices:

1. Determine the total cost of the recipe. Add a buffer when necessary.
2. Decide for the Food Cost budget and the markup factor.
In deciding for the food cost budget, consider:
a. The cost of operations particularly the fixed cost of rental, labor, amortization, etc.
b. Consider the budget of the probable patrons.
c. Consider the prices of the competitors.