Standard portion cost - Resource Sites

Report
Agenda
 Chapter 7 – Asch & Chapter 3 – ManageFirst
 Workbook Chapter 7 Asch
 Review for Test 1 Next week
OH 3-1
Using Standardized Recipes to
Determine Standard Portion Cost
3
OH 3-2
3-2
 Asch Chapter 7: Controls in Food Production
Chapter Learning Objectives
 Understand the need and usage of a production
schedule
 Explain why a standardized recipe is important for
cost control and product consistency.
 Describe information included in a standardized
recipe.
 Compare “as purchased” and “edible portion”
methods in determining the cost of recipe
ingredients.
 Develop a recipe cost card using a standardized
recipe.
OH 3-3
Chapter Learning Objectives
 Understand the need and usage of a standard
portion size including: Volume, Count & Weight
 Calculate standard portion cost
 Understand the concept of yield factor/percent
 Complete a butcher’s yield & cooking loss test
 Calculate daily & to date food costs
 Understand the concept of potential savings
OH 3-4
Food Production Schedule
 What is a production schedule?
 Who prepares the production schedule?
 When is it used?
 What should be included?
 Example Production Sheet
OH 3-5
Standardized Recipes
Ensure Consistency In
 Ingredient quality
 Preparation method
 Portion size
 Volume
 Count
 Weight
 Service method
OH 3-6
Standardized Recipes Identify
 Ingredient details (quality)
 Ingredient weights and measures
 Necessary equipment and tools
 Volume (number) of portions
OH 3-7
Standardized Recipes also Include
 Preparation time
 Storage and preparation information
 Cooking method(s)
OH 3-8
Sample Standardized Recipe
OH 3-9
Standardized Recipes
 Allow for accurate purchasing
 Help ensure compliance with
“Truth In Menu” laws
 Assists in training new employees
 Makes it possible to “cost” the recipe accurately
OH 3-10
Recipe Ingredient Costing Alternatives
 As Purchased (AP) method
 Price of an item before any trim or waste
are considered
 Example—unpeeled, whole potatoes
 Edible Portion (EP) method
 Price of an item after all trim and waste has been
taken into account
 Example—peeled, cubed potatoes
OH 3-11
AP and EP
 As Purchased (AP) refers to products as the
restaurant receives them.
 Edible Portion (EP) refers to products as the
guests receive them.
OH 3-12
Comparison of AP and EP Weights
OH 3-13
Managers Must
1.
2.
OH 3-14
Determine if recipe
ingredients are
listed in AP or EP
formats.
Apply the correct
costing method to
the ingredients.
3.
Use the information
to price menu items.
4.
Periodically re-cost
recipe ingredients.
EP Amounts
 Because many food
items shrink when
they are cooked,
managers must know
exactly how much
cooking loss to
expect.
OH 3-15
Ways to Estimate Yields
 Butcher’s tests
 To measure loss from deboning, trimming, and portioning
meats, fish, and poultry
 Total cost approach
 Absorb the cost of the entire cost of the meat product in the
preparation of the menu item.
 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)
OH 3-16
Butcher Test
 Also known as “yield
test”
 Used to determine
EP meat costs
 Results vary, based
upon the AP quality
of meat purchased
Measures losses from
 Fat removal
 Bone removal
 Trim and packaging
removal
 Portioning
OH 3-17
Creating Recipe Cost Cards
Step 1 – Copy the ingredients from the
standardized recipe card to the cost card.
Step 2 – List the amount of each ingredient used.
Step 3 – Indicate the cost of each ingredient as
listed on the invoice.
OH 3-18
Creating Recipe Cost Cards continued
Step 4 – Convert the cost of the invoice unit to
the 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)
OH 3-19
Creating Recipe Cost Cards continued
Step 5 – Multiply the recipe unit cost by the amount
required in the recipe.
Example
 Recipe amount required—3 pints
 Cost per pint—$0.35
 Ingredient cost—$1.05
(3 pints x $0.35 per pint = $1.05)
OH 3-20
Creating Recipe Cost Cards continued
Step 6 – Add the cost of all ingredients.
OH 3-21
Creating Recipe Cost Cards continued
Step 7 – Divide the total recipe cost by the number
of portions produced.
Example
 Total recipe cost—$145.50
 Total recipe yield—50 portions
 Cost per portion—$2.91
($145.50 ÷ 50 portions = $2.91 per portion)
OH 3-22
The Major Cost Control Device in Serving
Portion Control!
Overportioning results in the restaurant’s owners
being treated unfairly.
Underportioning results in the restaurant’s guests
being treated unfairly.
OH 3-23
The Cost of Overportioning
Item: Corn
OH 3-24
Cost = $2.80 per 3 lb box
Portions per Box
Portion Size in
Ounces
Portion Cost in
Cents
16
3.0 oz = the
standard
$0.175
If 14
3.4 oz
$0.20
If 13
3.7 oz
$0.215
Preportioned Items
 Some menu items come already portioned.
 2 oz hot dogs
 Precut steaks
 Rib “slabs”
 Half-pound frozen hamburger patties
 Bananas
 Carton or bottled beverages
OH 3-25
Items Not Preportioned
 Items that are not preportioned must be carefully
portioned.
 To control costs
 To ensure consistency
 To ensure a positive price-value relationship in each
guest’s mind
 To avoid running out of a product
OH 3-26
Portion Control Tools
 Scoops
 Also known as
dishers
 Used to portion fluid
ounces and
semisolid products
OH 3-27
Portion Control Tools continued
 Ladles
 Used to portion
liquids
OH 3-28
Portion Control Tools continued
 Serving spoons
 Slotted—used to
separate solids from
liquids
 Solid—used to serve
solids and liquids
OH 3-29
Portion Control Dishware
 Ramekins
 Used for small
amounts of sauces
and salad dressings
 Individual casseroles
 Typically round or
oval oven-proof
dishes
 Range in size from
five to twelve
ounces
OH 3-30
Portion Control Dishware continued
 Cups
 Typically hold four to six ounces
 Bowls
 Typically hold six to ten ounces
OH 3-31
Portion Scales
 Are used for items
portioned by weight
 Must be kept very clean
 Can be adjusted to
subtract the weight of the
container holding the
product
 Are designed to weigh
items as heavy as thirtytwo ounces
OH 3-32
Preportioning
 Preportioning items prior to the start of a meal
period
 Ensures consistency
 Reduces errors in portion sizes
 Speeds production times
OH 3-33
Portion Control Training
 All food production and service employees
require portion-control training.
 Training must be ongoing.
 Service personnel must be continually reminded
of proper portion sizes.
OH 3-34
Portion Control Training continued
Servers must be very knowledgeable about portion
sizes if they are to consistently satisfy their guests.
OH 3-35
Additional Management Tasks
 Monitor and follow through
 Visually inspect served food items as frequently as
possible.
 Regularly check the sizes of scoops and ladles used
for portioning.
 Ensure proper plate presentation.
 Portion size
 Item placement
 Garnish
OH 3-36
Portioning Reports
 Usage reports tell
 The number of items
issued to the cook’s
line
 The number of items
sold to guests
 The number of items
returned to inventory
OH 3-37
 Waste reports tell
 The items returned
by guests
 The reasons for their
return
How Would You Answer
the Following Questions?
1.
The cost of most AP food products is higher than their
EP cost. (True/False)
2.
Which of the following is NOT true about recipe cost
cards?
A.
B.
C.
D.
3.
OH 3-38
They help establish menu selling prices.
They reduce food production time.
There should be one for every menu item.
They inform managers about how much it costs to
make a single portion of an item.
Software programs designed to help foodservice
managers create recipe cost cards are readily
available. (True/False)
Key Term Review
 As purchased (AP) method: used to cost an ingredient
at the purchase price prior to considering any trim or
waste
 Butcher test: used to measure the amount of shrinkage
that occurs during the trimming of meat products
 Conversion chart: list of food items showing the
expected, or average, shrinkage from AP amount to EP
amount
 Cooking loss test: way to measure the amount of
product shrinkage during the cooking or roasting process
 Edible portion (EP) method: used to cost an ingredient
after it has been trimmed and waste has been removed so
that only the usable portion of the item is considered
OH 3-39
Key Term Review
 Portion size: size of a menu item
 Recipe cost card: tool used to calculate standard portion
cost for a menu item
 Shrinkage: amount of loss incurred when a product is
trimmed and cooked, roasted, or otherwise prepared for
service
 Standard portion cost: exact amount that one serving or
portion of a food item should cost when prepared
according to the item’s standardized recipe that has been
pre-costed with current purchase cost
 Standardized recipe: lists the ingredients and quantities
needed for a menu item, as well as the methods used to
produce it and its portion size
OH 3-40
Workbook
 Chapter Seven
OH 3-41
Review for Test 1 – Chapters 1-7
 Review calculations for food cost:
 Given inventory & purchases
 Given sales & food cost percent
 Calculation of cost per person
 Fixed costs vs variable costs
 Review calculations on an Income statement,
costs as a percent of sales
OH 3-42

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