Calculating Food Costs

Portion Control
Customers expect food to be uniform and
consistent every time
Serving consistent portions is essential to
the success of a restaurant
 How to Control Portions
Purchase items according to standard
specifications
Follow standardized recipes
Use portioning tools
 Calculating Unit Cost
In order to determine the cost of a recipe,
you must first determine how much the
ingredients cost
Most foodservice facilities purchase food
in bulke.g.
50 lb bag of sugar
 Calculating Unit Cost
The Unit Cost is the cost of each
individual item
As purchased price is the cost you paid
for the item
Example: a 50-lb bag of sugar costs $22.00. A
marinated mushroom recipe calls for several
ounces of sugar. Therefore, the unit for the recipe
is ounces. You must convert unit (lb) to ounces
(oz).
50 lb. x 16 oz. = 800 oz.
 Calculating Unit Cost
To find out how much each ounce costs,
divide $22.00 by 800 oz.
$22.00 / 800 oz. = $0.03 per ounce (unit cost)
Food Waste and Product Yields
Some foods, such as The product yield is
deli meats, are used the usable portion of
completely as they food product
are purchased Many times foods
= NO FOOD WASTE lose volume or weight
Other foods that as they are prepared
require trimming or Ex. A roast can shrink
deboning result in up to 1/3 of its original
food waste size when it is cooked
Chicken, fruit, etc.
 As-Purchased and Edible
Portion
The untrimmed
quantity; in the same
form in which the
product was
purchased is called
the
as-served portion
Abbr: (AP)
Expressed by weight
The amount of
consumable food
product that remains
after preparation is
called the edible
portion
Abbr: (EP)
Expressed in a %
 Edible Portion Yield Percentage
Yield % = EP / amount of food purchased

Two red bell peppers AP Weight = 11 oz.

are used to prepare a Trim Loss = 3 oz.
mushroom salad. Yield Wt = 8 oz.
The two peppers
together weigh 11 oz.
After trimming, you Yield % = 8 oz. / 11 oz.
have 3 oz. of trim
loss. Yield % = .73 or 73%
 Costing Recipes
Determining the cost of a standardized
recipe is an important part of cost control
Once a recipe cost is calculated, the
operation can determine:
How much each portion costs
Menu prices
 The Q Factor
Questionable Ingredient Use the Q Factor:
Factor
Covers the cost of
ingredients that are
difficult to measure.
For small amounts of
ingredients (1/4 tsp)
Measurements such as to
taste
Covers costs resulting in
seasonal changes in food
prices
Covers condiments
 Cost Per Portion
The amount you would serve to an
individual customer

Recipe Cost / # of Portions = Cost Per Portion

Ingredients Cost $7.20

Serves 10 portions
Cost per Portion = $0.72
 Calculating Food Cost
Worksheet
1. A 25 lb. bag of sugar costs $28.95. What is
the unit cost per ounce of sugar?
2. A 10 gallon bucket of butter cream icing costs
$15.25. What is the unit cost per cup of icing?
3. The weight of a watermelon is 7 lb. The trim
loss = 5 lb. What is the EP yield % for the
watermelon?
4. Total cost of ingredients for a recipe that
serves 8 portions is $12.96. With a Q factor of
3%, what is the cost per serving?
 Answers
1. 25 lb x 16 oz. = 400 oz (400 oz. = 25 lb.)
$28.95 / 400 = .07 => $0.07 per ounce of sugar

2. 10 gal x 16 c = 160 cups (160 c = 10 gal)

$15.25 / 160 = .095 => $0.10 per cup of icing
 Answers
3. 7.5 lb. 5 lb. = 2.5 lb.
2.5 lb. / 7.5 lb. = .333 => 33% EP

4. $12.96 x .03 = .39 => $0.39

$0.39 + $12.96 = $13.35
$13.35 / 8 portions = $1.67 per portion