 Identify specific factors used

in the computation of charges

 Compute for individual pricing
of menu
 Create a catering package
 Compute for package prices
1. Food & Supplies 1.
2.
Advertising and promotion
Transportation expenses
2. Payroll 3. Depreciation: furniture & fixtures,
transportation facilities
3. Payroll Taxes 4.
5.
Gas, electricity, water
Insurance
4. Purchased Services 6.
7.
Laundry & cleaning
Maintenance and repairs
8. Permits, licenses and fees
9. Professional services: lawyer &
accountant
10. Garbage disposal/collection
11. Rentals
12. Replacement of table appointments
13. Office supplies
14. Taxes
15. Telephone
16. miscellaneous

DIRECT COSTS OPERATING EXPENSES

 Cost of 100 servings:
INGREDIENTS QUANTITY NEEDED UNIT COST FINAL COST

All purpose flour 2 cups=480 grams P45.00/1000 g P21.60 Total Raw Food Cost (TRFC)
Baking powder 2 tbsp=30 g P27.75/200 g P4.16
of the dish x Factor = Cost
Granulated sugar 1 cup=240 g P28.00/1000 g P6.72
of 100 servings
Fine salt ¼ tsp=1.25 g P3.00/250 g P .02 Example:
Evaporated milk ½ cup=125 ml P23.85/378 ml P7.89 P65.12x10=P651.20
Coconut-fresh water 1 piece P15.00/piece P15.00

Pandan leaves 4 leaves P5.00/8 leaves P 2.50

 Final Cost of each ingredient:
Food coloring-liquid ¼ tsp=1.30 ml P17.25/20 ml P 1.12
Quantity Needed x Unit
green Cost / quantity per unit =
Cheese strips 2 tbsp=30 g P24.25/200 g P 3.64 cost of each ingredient
Butter-salted 1 tbsp=15 g P37.35/227 g P 2.47 Example:
TOTAL RAW FOOD P65.12 480g x P45.00/1000g = P21.60
COST

Sample Recipe: Pandan Puto

Number of Servings: 10 servings Computation:
Desired number of Yield: 100 servings
Factor: 100 servings/10 servings=10
 Mark-up is the money added to raw food cost
to obtain a menu price which varies
depending on the type of establishment.
 Raw food cost is multiplied to obtain a selling
price
Formula: raw food cost x mark-up rate = amount of mark-up
raw food cost + mark-up amount = selling price
Example: P65.12 x 20%= P13.02
P65.12 + P13.02=P78.14 (selling price/person)
 Divide the food cost by the desired food cost
percentage (ranges from 10 to 25 percent)
(Raw food cost/food cost percent=Selling Price)

Example:
P65.12/50% =P130.24(selling price per person)
 Food and labor are the primary expense items
Raw Food cost + Labor Cost = Selling Price

Example:
P65.12 + 200(P25/hour x 8 hours) =P265.12(Selling price per person)
 computation for determining charges.xlsx
 package computation.xlsx
Robert, Haines G. Math Principles for Food
Service Occupations (Third Edition).
Delmar Publishers. New York.
1996.