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5/28/2018 Ch03 CostControl Final.ppt
1/22
OH 3-1
Using Standardized Recipes toDetermine Standard Portion Cost
Controlling Foodservice Costs
3
OH 3-1
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Chapter Learning Objectives
Explain why a standardized recipe is importantfor cost control and product consistency.
Describe information included in a standardized
recipe.
Compare as purchased and edible portionmethods in determining the cost of recipe
ingredients.
Develop a recipe cost card using a standardizedrecipe.
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Standardized RecipesEnsure Consistency In
Ingredient quality
Preparation method
Portion size
Service method
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Standardized Recipes Identify
Ingredient details (quality)
Ingredient weights and measures
Necessary equipment and tools
Volume (number) of portions
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Standardized Recipes also Include
Preparation time
Storage and preparation information
Cooking method(s)
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Sample Standardized Recipe
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Standardized Recipes
Allow for accurate purchasing
Help ensure compliance withTruth In Menu laws
Assists in training new employees
Makes it possible to cost the recipe accurately
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Recipe Ingredient Costing Alternatives
As Purchased (AP) method
Price of an item beforeany trim or wasteare considered
Exampleunpeeled, whole potatoes
Edible Portion (EP) method
Price of an item afterall trim and waste has been
taken into account
Examplepeeled, cubed potatoes
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AP and EP
As Purchased (AP) refers to products as therestaurant receives them.
Edible Portion (EP) refers to products as theguests receive them.
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Comparison of AP and EP Weights
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Managers Must
1. Determine if recipeingredients arelisted in AP or EPformats.
2. Apply the correctcosting method tothe ingredients.
3. Use the informationto price menu items.
4. Periodically re-costrecipe ingredients.
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EP Amounts
Because many fooditems shrink whenthey are cooked,managers must knowexactly how muchcooking loss toexpect.
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Ways to Estimate Yields
Butchers tests
To measure loss from deboning, trimming, andportioning meats, fish, and poultry
Cooking loss tests
To measure loss from the actual cooking process
Conversion charts Tell the expected or average loss of an item from
(AP) to (EP)
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Creating Recipe Cost Cards
Step 1
Copy the ingredients from thestandardized recipe card to the cost card.
Step 2List the amount of each ingredient used.
Step 3Indicate the cost of each ingredient aslisted on the invoice.
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Creating Recipe Cost Cards continued
Step 4
Convert the cost of the invoice unit tothe cost of the recipe unit.
Example 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)
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Creating Recipe Cost Cards continued
Step 5
Multiply the recipe unit cost by the amountrequired in the recipe.
Example
Recipe amount required3 pints
Cost per pint$0.35
Ingredient cost$1.05(3 pints x $0.35 per pint = $1.05)
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Creating Recipe Cost Cards continued
Step 6
Add the cost of all ingredients.
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Creating Recipe Cost Cards continued
Step 7
Divide the total recipe cost by the numberof portions produced.
Example
Total recipe cost$145.50
Total recipe yield50 portions
Cost per portion$2.91
($145.50 50 portions = $2.91 per portion)
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How Would You Answerthe Following Questions?
1. The cost of most AP food products is higher than theirEP cost. (True/False)
2. Which of the following is NOT true about recipe costcards?
A. They help establish menu selling prices.
B. They reduce food production time.
C. There should be one for every menu item.
D. They inform managers about how much it costs tomake a single portion of an item.
3. Software programs designed to help foodservicemanagers create recipe cost cards are readilyavailable. (True/False)
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Key Term Review
As purchased (AP) method
Butcher test
Conversion chart
Cooking loss test
Edible portion (EP) method
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Key Term Review
Portion size
Recipe cost card
Shrinkage
Standard portion cost
Standardized recipe
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Explain why a standardized recipe is importantfor cost control and product consistency.
Describe the information included in a
standardized recipe.
Compare as purchased and edible portionmethods in determining the cost of recipe
ingredients. Develop a recipe cost card using a standardized
recipe.
Chapter Learning ObjectivesWhat Did You Learn?