Cambod Restaura

Associati
nt
on
ia

Tel: + 855 76 222 886/016 685 888

Email: info@cambodiarestarantassomakara,ciation.com.kh
Website: www.cambodiarestaurantassocation.com.kh No.23, Street 139, Sangkat Veal Vong, Khan Phnom Penh
Standards
Revisited
• Track the most expensive
ingredients – check AP prices and
convert to EP costs for vendor
comparisons

• Average restaurant kitchen has

600 to 800 ingredients in stock
but only 20 to 25 account for
almost 80 percent of total food
purchases

CRA 2
 Why using
Standardized
Recipes?

• Consistent Quality and Taste

• Efficient Purchasing
• Food Cost Control
• Inventory Control
• Labor Cost Control

CRA 3
 Recipe for 10 portions of Parmesan Risotto:
Convertin
g Recipes 0.6kg Arborio Rice
0.06kg Onion, white
EXERCIS 140ml white wine
E: 1.5l white stock (chicken)
90g Parmesan Cheese, grated
130g Butter, unsalted

Convert the whole Recipe for

95 portions.

CRA 4
10 portions Ingredient Formula 95portions
0.6 kg Arborio Rice

0.06 kg Onion, white

140 ml White wine

1.5l Chicken stock

90g Grated Parmesan

130g Butter, unsalted

CRA 5
10 portions Ingredient Formula 95portions
0.6 kg Arborio Rice 0.6 : 10 x 95 5.7 kg

0.06 kg Onion, white 0.06 : 10 x 95 0.57 kg

140 ml White wine 0.14 : 10 x 95 1.33 l

1.5l Chicken stock 14.25 l

90g Grated Parmesan 855 g

130g Butter, unsalted 1.24 kg

CRA 6
 • AP = as purchased
(the weight or the volume of a product
YIELD we purchase, before we start preparing)
CALCULAT
ION
• EP = edible portion
(the weight or volume of a product ready
to serve, after cleaning, trimming,
cutting, portioning, cooking)

• AP minus the waste = EP

CRA 7
 KNOWING A PRODUCT’S YIELD
WILL HELP YOU TO PURCHASE
YIELD THE RIGHT AMOUNT FOR
CALCULAT HAVING THE CORRECT
ION QUANTITY.

YIELD TESTS MUST BE

PERFORMED TO FIND OUT THE
PERCENTAGE OF A PRODUCT
THAT CAN BE USED AND HOW
MUCH AP OF A PRODUCT
MUST BE PURCHASED.
CRA 8
YIELD
CALCULATION

One whole snakehead fish purchased.

The AP weight is 2.5kg.

We cut away the head which weighted 510g,

and remove all the bones of 240g.
In the kitchen we also remove the offal
which are 360g.

(We serve a snakehead fish filet with the skin.)

How much is the EP after trimming
CRA and 9
YIELD
CALCULATION
AP – waste = EP
(Waste is the head + bones + offal)
Waste = 510 + 240 + 360 = 1110g
2500 – 1100 = 1390g EP
What is the Yield percentage?
EP : AP x 100 = yield%
CRA 10
YIELD
CALCULATION

AP = 2.5kg, EP = 1.39kg
What is the Yield percentage?
EP : AP x 100 = yield%
1.39 : 2.5 x 100 = 55.6% yield
Of one whole snakehead fish we can serve 55.6%.
CRA 11
 Yield
Calculation
Tomorrow is a Banquet Menu for
150 people where every guest gets
90g of Mango served (=EP).

How much Mango serving in

total EP?

How much Mango to be purchased

total AP?
Knowing the yield percentage of
65%.
CRA 12
Yield
Calculation Banquet Menu for 150 people, serve every
guest 90g.

How much Mango serving in total EP?

150 x 90 = 13500

We need 13.5kg Mango EP.

How much Mango need to purchase

AP?
yield percentage of 65%

CRA 13
Yield
Calculation
We need 13.5kg Mango EP.
How much Mango do I need to purchase AP?
I know the yield percentage of 65%.

EP : yield% x 100 = AP

13.5 : 65 x 100 = 20.77kg AP

CRA 14
SALMO
N
• 1kg of Salmon,
• 3 different vendors,
• 3 different prices (AP),
• 3 different yield percentages

What is the EP cost of each

vendor?
Which vendor (A, B, or C) would
you choose for the best EP cost?

CRA 15
 SALMO
N
• Vendor A (Thai Huot) $
9.10/kg
• Vendor B (Lucky Market):
$11.80/kg
• Vendor C (local fish guy):
$15.50/kg

CRA 16
 SALMO
N

• Vendor A: $ 9.10/kg, 58% yield

percentage
• Vendor B: $11.80/kg, 80% yield
percentage
• Vendor C: $15.50/kg, 97% yield
percentage
CRA 17
 SALMO
N

Vendor A: 9.10 ÷ 58 x 100 = $15.60 (EP)

Vendor B: 11.80 ÷ 80 x 100 = $14.75 (EP)
Vendor C: 15.50 ÷ 97 x 100 = $15.98
(EP)

Vendor B will get your business, because of

the most economical price (best EP price).

CRA 18
 Food
Cost
food cost is simply the total cost of
your purchased food.

• food costing is important to know as it

has a direct effect on the profitability of a
restaurant.
It is the cost of your ingredients and does
not include other costs, such as labor
and other running costs.

• Food costing is an essential tool in

determining whether food costs targets
are being met.

CRA 19
 Food
Cost
• a profitable restaurant typically
generates a 28% - 35% food cost.

Coupled with labor costs, these

expenses consume 60% - 75% of total
sales.

• Because of the impact food cost makes

on an operation, food cost is one of the
first things we examine at a troubled
property.
CRA 20
 Food cost

• The range for restaurant profit margin

typically spans anywhere from 0–15%
but usually restaurants fall between a
3–5% average restaurant profit margin.

CRA 21
CRA 22
 Food Cost
Calculation
Beef Burger:
• Meat 0.55$
• Bread 0.13$
• Tomat 0.11$
o 0.06$
• Onion 0.28$
• Sauce 0.22$
• Chips
total 1.35$

What is my selling price in the menu?

CRA 23
Beef Burger:
total food cost of 1.35$

selling price must be 4.50$

food cost : food cost percentage x 100 = selling price

1.35$ : 30% x 100 = 4.50$

CRA 24
 Selling
Price
30% food cost goal
19% hourly labor (servers, dishwashers)
14% salaried labor (manager, owner, head-chef)
6% utilities (gas, electricity, water, Wi-Fi)
10% fixed cost (rent, mortgage payments,
insurance)
3% fees and licenses (taxes, liquor license, permits)
5% supplies (cleaning, non-food cooking, plates, equipment)
4% Marketing
4% Maintenance
5% target profit
CRA 25
Checking if selling price is correct. What
is my food cost percentage?

Selling price = 5.00$

Food Cost = 1.55$

food cost : selling price x 100

= food cost %

1.55 : 5 x 100 = 31%

CRA 26
Food Cost Percentage is too high!
What are the options to change it?

Selling price= 5.00$

Food Cost=
1.55$
food cost : selling
price x 100 = food
cost %

1.55 : 5 x 100 =
31% food cost

• Higher selling
price
(increase) CRA 27
Lower the food cost options:

• Smaller portion
• Less ingredients
• Cheaper purchase prices
• Find substitute products

CRA 28
 Average
Calculation
guests portions percentage

Monday 205 35

Tuesday 190 32

Wednesday 187 31

Thursday 192 34

Friday 210 38

Saturday

Sunday CR A 29
 Average Sales Percentage
guests portions percentage

Monday 205 35 17.07% 35 : 205 x 100 = 17.07

Tuesday 190 32 16.84% 32 : 190 x 100 = 16.84

Wednesday 187 31 16.58%

Thursday 192 34 17.71%

Friday 210 38 18.10%

Saturday 17.26% Mo+Tue+Wed+Thu+Fr : 5

Sunday CR A 30
 Average Sales Percentage
guests portions percentage

Monday 205 35 17.07% 35 : 205 x 100 = 17.07

Tuesday 190 32 16.84% 32 : 190 x 100 = 16.84

Wednesday 187 31 16.58%

Thursday 192 34 17.71%

Friday 210 38 18.10%

Saturday 380 17.26% = average percentage

Sunday CRA 31
 Average Sales Percentage
guests portions percentage

Monday 205 35 17.07% 35 : 205 x 100 = 17.07

Tuesday 190 32 16.84% 32 : 190 x 100 = 16.84

Wednesday 187 31 16.58%

Thursday 192 34 17.71%

Friday 210 38 18.10%

Saturday 380 65.59 17.26% 380 x 17.26 : 100= 65.59

Sunday 0 CR A 32
 Ordering Process –
Exercise
• Banquet Forecast: 170 guests coming,
Every guest will get EP 150g of river prawns.
The yield percentage is 84%.
How much AP needed?

• a la carte: 240guests expected.

In average 19% like to order the prawns.
I serve 160g portions
The yield percentage is 84%.
How much AP is needed in a la carte?

• Physical Inventory:
in the freezer we still have 5.2kg of
prawns.
CRA 33
Ordering Process – Exercise

• Banquet Forecast: 170guests

coming, Every guest will get EP 150g
of prawns.
• How many prawns in total EP?

170 guests x 150g = 25.5kg EP

The yield percentage is 84%.

How much AP needed? CRA 34
Ordering Process – Exercise

• Banquet Forecast: 170guests

coming, Every guest will get EP 150g
of prawns. How many prawns in total
EP?

170 guests x 150g = 25.5kg EP

The yield percentage is 84%.
How much AP needed?

25.5 : 84 xCRA100 = 30.36kg AP 35

Ordering Process – Exercise

• Banquet Forecast = 30.36kg AP

• a la carte: 240guests expected.
In average 19% like to order the prawns.

• How many guests will order prawns in

average?

CRA 36
Ordering Process – Exercise

• Banquet Forecast = 30.36kg AP

• a la carte: 240guests expected.
In average 19% like to order the prawns.

• How many guests will order prawns in average?

240 guests x 19 : 100 = 45.6 guests

EP 160g per portion.

• What is the total EP in kg?

CRA 37
Ordering Process – Exercise

• Banquet Forecast = 30.36kg AP

• a la carte: 240guests expected.
In average 19% like to order prawns.
• How many guests will order prawns in average?
240 guests x 19% = 45.6 guests
I serve 160g portions.
• What is the total EP in kg?
45.6 x 160g = 7.3kg EP
The yield percentage is 84%.
How much AP is neededCRAin a la carte? 38
Ordering Process – Exercise

• Banquet Forecast = 30.36kg AP

• a la carte: 240guests expected.
In average 19% like to order prawns
• How many guests will order prawns in
average?
240 guests x 19% = 45.6 guests
I serve 160g portions.
45.6 x 160g = 7.3kg EP
The yield percentage is 84%.
How much AP is needed in a la carte?
• 7.3 : 84 x 100 = 8.7kg AP
CRA 39
Ordering Process - Exercise

• Banquet Forecast = 30.36kg AP

• a la carte: = 8.7kg AP

• Physical Inventory needs to be done before the order.

Still have 5.2kg of prawns left in the fridge.

What is the total order of prawns?

(Banquet + a la carte – Inventory = total AP)

CRA 40
Ordering Process – Exercise

• Banquet Forecast = 30.36kg AP

• a la carte: = 8.7kg AP
• Physical Inventory:
Still have 5.2kg of prawns left in the fridge.
What is the total order of prawns?
(Banquet + a la carte – Inventory = total AP)

30.36 + 8.7 – 5.2 = 33.86kg AP

Will you really order exact 33.86kg of prawns?

CRA 41
 Ordering Process –
Exercise
• Banquet Forecast = 30.36kg AP
• a la carte: = 8.7kg AP
• Physical Inventory: 5.2kg

Will you really order exact 33.86kg of prawns?

Order More!

• maybe more guests are joining the Banquet.

• the yield% can be different
(wrong cutting /
trimming)
• more prawns served in a la
carte as usual CRA 42
 INVENTO
RY
Inventory is the goods and materials that a business holds
for the ultimate goal of resale.

A certain amount of food products you will always have in

your storage room.
Mostly dry store products or frozen food.
Should not have expensive or perishable items in stock.

CRA 43
 INVENTO
RY
What is happening:
• once in a month, on the 1st,
every food item in the storage rooms is going to be
counted or scaled.
You can also perform an Inventory weekly or
quarterly, important is
that the gap between two Inventories is always the
same durance.

Weekly: always on Mondays

Monthly: always on the first of the month
CRA 44
 INVENTO
RY
What is happening:

• Then putted in a list with the actual AP prices and that

shows the amount of money laying in the storage rooms
without being sold.

The Inventory list needs to be up to date with the AP prices

and all items must be registered.

CRA 45
INVENTO
RY
Why performing an Inventory?

• To know the amount of money laying in the storage rooms

• To calculate our actual food cost percentage

• It must be done with no exceptions in the same time period

and precise and strict.

CRA 46
 INVENTORY

• calculate the actual food cost percentage:

Beginning Inventory + Purchases – End Inventory : Revenue x 100

= actual food cost percentage

CRA 47
 food cost percentage

Prior month:

Purchases = $2’000
Revenue = $5’000

• 2000 : 5000 x
100 = 40%

CRA 48
Calculate actual food cost percentage

Beginning Inventory + Purchases – End Inventory

÷ Revenue x 100 = actual food cost %
• Ex:
Beginning Inventory = $1’000
Purchases = $2’000
Ending Inventory = $1’500
Food Sales (Revenue) = $5’000

• 1’000 + 2’000 – 1’500 : 5’000 = 30%

CRA 49
actual food cost percentage 1

Beginning Inventory + Purchases – End Inventory

÷ Revenue = food cost percentage

• example:
Beginning Inventory = $8’000
Purchases = $6’000
Ending Inventory = $7’600
Revenue = $18’400

CRA 50
actual food cost percentage 1

Beginning Inventory + Purchases – End Inventory

÷ Revenue = food cost percentage

Beginning Inventory = $8’000

Purchases = $6’000
Ending Inventory = $7’600
Revenue = $18’400

• 8000 + 6000 – 7600 : 18400 =

34.7%

CRA 51
 actual food cost percentage 2

• example:
Beginning Inventory = $5’000
Purchases = $3’100
Ending Inventory = $4’850
Revenue = $10’300

CRA 52
 actual food cost percentage 2

• example:
Beginning Inventory = $5’000
Purchases = $3’100
Ending Inventory = $4’850
Revenue = $10’300

• 5000 + 3100 – 4850 : 10300 =

31.5%

CRA 53
actual food cost percentage 3

• example:
Purchases = $15’000
Revenue = $52’000
Beginning Inventory = $40’500
Ending Inventory = $41’300

CRA 54
actual food cost percentage 3

• example:
Purchases = $15’000
Revenue =
$52’000 Beginning Inventory =
$40’500 Ending Inventory =
$41’300

• 40500 + 15000 – 41300 :

52000 = 27,3%

CRA 55
average food cost percentage

Need to find an average over the past three months.

1: 34.7%
2: 31.5%
3: 27.3%

34.7 + 31.5 + 27.3 : 3 (months) = 31.17% average

The Food cost percentage is too high!

We need to react!
We have to do an Analysis.
CRA 56
Things to check if the food cost % is too high:

Your calculations may be wrong

 You received a delivery with wrong
Specification Products
there is extra production waste
portion sizes are too big
someone is ripping you off
CRA 57
We analyze because we need to find the reason
why the food cost percentage is too high.

• Track the most expensive items in your menu

• Double check the selling price calculation.
• Is the AP price in the calculation up to date?

Don’t panic if one month is a bit too high.

React of course.
Take an average of the past months.
CRA 58
• Beef Filet $16.40 (AP) per kg
• 1Portion = 200g
• How much AP price is one portion?

CRA 59
• Beef Filet $16.40 (AP) per kg
• 1Portion = 200g
• 1 Portion = $3.28 (=food cost)
$16.40 : 1000g x200g or 16.40 x
0.2kg

• Selling price is $11.50 per portion

• What’s the food cost percentage?

CRA 60
• Beef Filet $16.40 (AP) per kg
• 1Portion = 200g
• 1 Portion = $3.28

• Selling price is $11.50 per portion

• What’s the food cost percentage?
• 28.52% (3.28 : 11.50 x 100)

CRA 61
• Beef Filet $16.40 (AP) per kg
• 1Portion = 200g
• 1 Portion = $3.28
• Selling price is $11.50 per portion
• What’s the food cost percentage?
• 28.52% (3.28 : 11.50 x 100)
• I sold last month 140 portions of beef filet
What is my Revenue?

CRA 62
•I sold last month 140 portions of beef filet
(selling price 11.50 per portion)
• $11.50 x 140 = $1’610 (= Revenue)

• Beginning Inventory 32kg

• Purchases
• Ending Inventory 29kg

24kg
CRA 63
• Revenue = $1’610
• AP price per kg = 16.40$

• Beg. Inv. 32kg = 32 x 16.40 =

$524.80
• Purchases 29kg = 29 x 16.40 =
$475.60
• End. Inv. 24kg = 24 x 16.40 =
$393.60
CRA 64
• Revenue =
$1610
•• Beginning
Purchases Inventory 29kg
32kg == $475.60
$524.80
• Ending Inventory 24kg = $393.60

524.80 + 475.60 – 393.60 : 1610 = 37.69%

Beginning Inventory + Purchases – End Inventory ÷ Revenue = food cost %

CRA 65
You are the direct control system

 walk around
 be visible
 don’t sit in your chair (if you have a chair)

CRA 66
LABOR COST
is considered a semi variable cost
because it involves a fixed component
(salaried employees) as well as a
variable component (casual
employees).

Additional costs are:

• social security contribution,
• medicare contribution,
• employees benefits

CRA 67
 It is said that the most perishable
commodity in foodservice operation is
the labor hour, if not used
productively it is lost forever. It cannot
TIME = be carried over like an unused head of
lettuce.

MONE Therefore, managers also track

indirect factors on productivity, such
Y as performance against quality and
productivity standards.

CRA 68
 Cross-training is beneficial to
both the employee and the
business, since the worker will
have a wider range of skills and
Cross- be able to help in multiple areas
Train of the restaurant.
Your This allows the manager to
schedule fewer workers while
Staff still being able to achieve the
same production and service
standards.

CRA 69
 - Train your hostesses to
work as back-up servers

Cross-Train -Train bussers to help

Your Staff run food to customers

-Train your steward to

wash and prepare salads

CRA 70
 It is often tempting to schedule more
people than necessary in order to ensure
that the business runs without any kinks.

Scheduling too many employees will

Avoid increase your labor costs and reduce your
overall profit, hurting your business
Over- overall. If you find that you have over-
scheduled, you can send staff members
Staffing home early. Train your people to work
quickly, accurately and efficiently while
also treating guests with respect and care.
This allows you to operate at a high
standard while still hitting your target
labor percentage.

CRA 71
CRA 72