Cost Control

alculating Food Costs
CA-ICA-5c: Identify procedures used to calculate the cost of a standardized recipe and cost
per portion and perform calculations.
2 Portion ControlCustomers expect food to be uniform and consistent every timeServing

consistent portions is essential to the success of a restaurant
3 How to Control Portions

Purchase items according to standard specificationsFollow standardized recipesUse
portioning tools
4 Calculating
Unit CostIn order to determine the cost of a recipe, you must first determine
how much the ingredients costMost foodservice facilities purchase food in bulk50 lb bag of
flour
5 Calculating Unit CostThe Unit Cost is the cost of each individual itemAs purchased price is
the cost you paid for the itemExample: a 50-lb bag of sugar costs $ A marinated mushroom
recipe call for several ounces of sugar. Therefore, the unit for the recipe is ounces. You must
convert AP unit (lb) to ounces.50 lb. x 16 oz. = 800 oz.
6 Calculating Unit CostTo find out how much each ounce costs, divide $22.00 by 800 oz.
$22.00 / 800 oz. = $0.03 per ounce (unit cost)
7 Food Waste and Product Yields

Some foods, such as deli meats, are used completely as they as purchased= NO FOOD
WASTEOther foods that require trimming or deboning result in food wasteChicken, fruit,
etc.The product yield is the usable portion of food productMany times foods lose volume or
weight as they are preparedEx. A roast can shrink up to 1/3 of its original size when it is
cooked
8 As-Served and Edible Portion

The actual weight of food product that is served to customers is called the as-served
portion(AS)Expressed by weightThe amount of consumable food product that remains after
preparation is called the edible portion(EP)Expressed in a %Handout Edible Portion Graph
9 Edible Portion Yield Percentage Yield % = EP / amount of food purchased

Two red bell peppers are used to prepare a mushroom salad. The two peppers together
weigh 11 oz. A trimming, you have 3 oz. of trim loss.AP Weight = 11 oz.Trim Loss = 3
oz.Yield Wt = 8 oz.Yield % = 8 oz. / 11 oz.Yield % = .73 or 73%
10 Costing RecipesDetermining the cost of a standardized recipe is an important part of

cost controlOnce a recipe cost is calculated, the operation can determine:How much each
portion costsMenu pricesHand Out Recipe Costing Form
11 The “Q” Factor Questionable Ingredient Factor

Covers the cost of ingredients that are difficult to measure.Foodservice operations have a
preset Q factor usually 1% - 5%Multiply the total cost of ingredients by the Q factorUse the
“Q” Factor:For small amounts of ingredients (1/4 tsp)Measurements such as “to taste”Covers
costs resulting in seasonal changes in food pricesCovers condiments
12 Recipe Cost / # of Portions = Cost Per Portion
The amount you would serve to an individual customerRecipe Cost / # of Portions = Cost Per
PortionIngredients Cost $7.20Serves 10 portionsCost per Portion = $0.72
13 ReviewA 25 lb. bag sugar costs $ What is the unit cost per ounce of sugar?A 10 gallon
bucket of buttercream icing costs $ What is the unit cost per cup of icing?The AP weight of a
watermelon is 7 ½ lb. The trim loss = 5 lb. What is the EP yield % for the watermelon?Total
cost of ingredients for a recipe that serves 8 portions is $ With a Q factor of 3%, what is the
cost per serving?
14 Answers 25 lb x 16 oz. = 400 oz (400 oz. = 25 lb.)

$28.95 / 400 = .07 => $0.07 per ounce of sugar10 gal x 16 c = 160 cups (160 c = 10 gal)
$15.25 / 160 = .095 => $0.10 per cup of icing
15 Answers 7.5 lb. – 5 lb. = 2.5 lb. $12.96 x .03 = .39 => $0.39
2.5 lb. / 7.5 lb. = .333 => 33% EP$12.96 x .03 = .39 => $0.39$ $12.96 = $13.35$13.35 / 8
portions = $1.67 per portion
Section 13.1 Standardized Recipe Basics

Recipes provide specific instructions to prepare food items.A recipe includes details on how
to use ingredients, procedures, and cooking instructions.
2 Standardized RecipesStandardized recipes can be changed, but each change must go

through quality control.quality controlA system that ensures that everything will meet the
foodservice establishment’s standards.
3 Standardized Recipes Standardized recipe benefits:

consistent quality and quantitystandard portion size/costfewer errors in food ordersless
wastemore easily meet customer expectationsquantityThe total amount a recipe makes.
4 Standardized RecipesThe success of any standardized recipe depends on the experience

of the person who uses it.standardized recipeA set of written instructions used to consistently
prepare a known quantity and quality of food.
5 Standardized RecipesDescribe the different parts of a standardized recipe.Recipe

PartDescriptionProduct NameThe name given to the recipe; should be consistent with the
name of the dish on the menuYieldThe number of servings, or portions, that a recipe
producesPortion SizeThe amount or size of an individual serving
6 Standardized RecipesDescribe the different parts of a standardized recipe.Recipe

PartDescriptionIngredient QuantityDirections on how to measure each ingredient that is
listedPreparation ProceduresSteps that you must take to prepare the dishCooking
Temperatures and TimesThe temperatures and times that must be used for the dish to cook
properly; these are usually listed together on a recipe
7 Standardized RecipesBaking is different from cooking because it involves chemical

reactions.Baked goods require precise formulas to work.formulaA special type of recipe used
in the bakeshop.
8 Standardized RecipesThree major differences between formulas and recipes are:order of
how ingredients are listedinclusion of preparation instructionsbaker’s percentagebaker’s
percentageIn a formula, includes the percentage of each ingredient in relation to the weight
of flour in the final baked product.
9 Section 13.2 Recipe Measurement and Conversion

Sometimes, foodservice professionals need to adjust recipes to meet their needs.Adjusted
recipes should be tested before preparation, as many factors can affect conversion.
10 Standardized Recipe Measurements

Sometimes it is necessary to convert recipes to make more or less of a dish.convertTo adjust
ingredient quantities in a standardized recipe.

Standardized recipe ingredients are measured by:weightvolumecountcountThe number of
individual items used in a recipe.

Recipes measured using the metric system are easy to convert from one unit to another by
simply moving the decimal place.metric systemA mathematical system that uses powers of
10 to measure things.

Scales for measuring weight come in different types, sizes, and price ranges.If you needed
to purchase a scale, what factors would you use to decide which one to buy?

Volume measurements are used most often to measure liquids, such as cups and
gallons.volume measurementA measurement that is expressed in cups, quarts, gallons, and
fluid ounces.
17 Recipe ConversionThe conversion factor helps you increase or decrease the yield in a
recipe.÷ =Desired YieldExisting YieldConversion Factorconversion factorThe number that
comes from dividing the yield you want by the existing yield in a recipe.
18 Recipe ConversionMultiply the existing quantity of an ingredient by the conversion factor

to find the new ingredient quantity.Existing QuantityConversion Factorx =New Quantity
19 x = Recipe Conversion Convert Portion Size

Multiply the number of existing portions by the existing portion size.Existing PortionsxExisting
Portion Size=Existing Yield

Multiply the desired portions by the desired portion size to find the new yield.Desired
PortionsxDesired Portion Size=New Yield
21 ÷ = Recipe Conversion Convert Portion Size
Divide the new yield by the existing yield to get the conversion factor.Conversion
Factor÷Existing Yield=New Yield

Multiply each ingredient by the conversion factor to get the new ingredient yield.New
Ingredient YieldOld IngredientxConversion Factor=
23 Recipe ConversionConversion calculations do not take into account certain

factors:equipmentmixing and cooking timecooking temperaturesshrinkagerecipe
errorsshrinkageThe percentage of food lost during its storage and preparation.

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alculating Food Costs

2 Portion ControlCustomers expect food to be uniform and consistent every timeServing

3 How to Control Portions

7 Food Waste and Product Yields

8 As-Served and Edible Portion

9 Edible Portion Yield Percentage Yield % = EP / amount of food purchased

10 Costing RecipesDetermining the cost of a standardized recipe is an important part of

11 The “Q” Factor Questionable Ingredient Factor

14 Answers 25 lb x 16 oz. = 400 oz (400 oz. = 25 lb.)

Section 13.1 Standardized Recipe Basics

2 Standardized RecipesStandardized recipes can be changed, but each change must go

3 Standardized Recipes Standardized recipe benefits:

4 Standardized RecipesThe success of any standardized recipe depends on the experience

5 Standardized RecipesDescribe the different parts of a standardized recipe.Recipe

6 Standardized RecipesDescribe the different parts of a standardized recipe.Recipe

7 Standardized RecipesBaking is different from cooking because it involves chemical

9 Section 13.2 Recipe Measurement and Conversion

10 Standardized Recipe Measurements

11 Standardized Recipe Measurements

12 Standardized Recipe Measurements

13 Standardized Recipe Measurements

16 Standardized Recipe Measurements

18 Recipe ConversionMultiply the existing quantity of an ingredient by the conversion factor

19 x = Recipe Conversion Convert Portion Size

20 x = Recipe Conversion Convert Portion Size

22 x = Recipe Conversion Convert Portion Size

23 Recipe ConversionConversion calculations do not take into account certain

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