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Lecture Principles of food, beverage, and labor cost controls (Ninth edition): Chapter 6 - Paul R. Dittmer, J. Desmond Keefe

Chapter 6 - Food production control: Portions. After reading this chapter, you should be able to: Explain the importance of standard portion sizes, standard recipes, and standard portion costs to foodservice operations; identify four methods for determining standard portion costs, and describe the type of food product for which each is used; calculate standard portion costs using four different methods;. | Principles of Food, Beverage, and Labor Cost Controls, Ninth Edition Butcher test: Test designed to determine standard portion costs for those items portioned before cooking Cooking loss test: Test used to determine standard portion costs for those items portioned after cooking Yield factor (or yield percentage): Ratio of the weight of part of a product to the weight of that product as purchased Weight (usually expressed in ounces or grams) Examples: meat, fish, vegetables Volume (commonly expressed in liquid ounces or milliliters) Examples: soups, juices, coffee, milk Count Examples: bacon, eggs, chops, shrimp, asparagus Formula Recipe detail and cost card Butcher test Cooking loss test Weight of part ÷ Weight of whole = Ratio to total weight Total cost – Value of other parts = Value of primary part (usable meat) Total value of usable meat ÷ Weight of usable meat = Cost per usable pound Cost per usable pound ÷ 16 ounces per pound = Cost per usable ounce Portion size × Cost per usable | Principles of Food, Beverage, and Labor Cost Controls, Ninth Edition Butcher test: Test designed to determine standard portion costs for those items portioned before cooking Cooking loss test: Test used to determine standard portion costs for those items portioned after cooking Yield factor (or yield percentage): Ratio of the weight of part of a product to the weight of that product as purchased Weight (usually expressed in ounces or grams) Examples: meat, fish, vegetables Volume (commonly expressed in liquid ounces or milliliters) Examples: soups, juices, coffee, milk Count Examples: bacon, eggs, chops, shrimp, asparagus Formula Recipe detail and cost card Butcher test Cooking loss test Weight of part ÷ Weight of whole = Ratio to total weight Total cost – Value of other parts = Value of primary part (usable meat) Total value of usable meat ÷ Weight of usable meat = Cost per usable pound Cost per usable pound ÷ 16 ounces per pound = Cost per usable ounce Portion size × Cost per usable ounce = Portion cost Cost per usable pound ÷ Purchase price per pound = Cost factor per pound Portion cost ÷ Purchase price per pound = Cost factor per portion Cost factor per pound × Portion size (expressed as a decimal) × Dealer price per pound = Portion cost at specified dealer price The percent of a whole purchase unit of meat, poultry, or fish that is available for portioning after any required in-house processing has been completed General formula: Quantity = [Number of portions × Portion size (as a decimal)] ÷ (Yield percentage) Three variations on the basic formula: Number of portions = (Quantity × Yield percentage) ÷ Portion size Portion size = (Quantity × Yield percentage) ÷ Number of portions Yield percentage = (Number of portions × Portion size) ÷ Quantity Another way to determine net product yield % is to compute it directly using the following formula: To compute actual EP cost, use the following formula: EP Weight AP Weight = Product Yield % AP Price per Pound .