QC Module
QC Module
VALUES INFUSED:
1. Awareness and understanding the skills in standardizing and quantifying a recipe.
2. Apply the skills in selling food based on industry standards
5) Yield Analysis
5.1. Understanding Yield Analysis
5.2. Yield Testing
5.3. Rational for Yield Testing
WEEK 5 – 6
5.4. Types of Yield Test
5.5. As Purchased and Edible Portion Weights
6.) As Purchased and Edible Portion Weights
12.Recipe Costing
12.1. Recipe Costing in Quantity Food Production
12.2. Recipe Costing Process Products
Name:________________________ Date:______________
Yr. & Sec.:_____________________ Score:_____________
Multiple Choice.
Directions: Choose the letter of the correct answer and write it on space provided for.
_____1. What are the three aspects of quantity food production?
a. association, method, volume
b. method, organization, volume
c. method, system, volume
d. organization, capacity, volume
_____2. We must be acquainted with the steps and procedures involved in production and
always keep in mind that these have to be followed to achieve the standards set, these are
called:
a. Organizations
b. Principles
c. Standards
d. Techniques
_____3. What term refers to food product with higher processed level as its raw or natural state?
a. Convenience food
b. Instant food
c. Processed food
d. Treated food
_____4. Which of the following food product that have been pre-prepared and made ready such
that they require only a short additional cooking time?
a. Half-prepared
b. Ready to eat
c. Ready to cook
d. Ready to serve
_____5. In the food service system, such groups like customers, suppliers, government,
community and owners are also called?
a. Claimants
b. Control system
_____7. What process that is composed of different activities to change the raw inputs into end
results of the food service system?
a. External environment process
b. Food service system process
c. Transformation process
d. Work system process
_____9. Jollibee is a fast food where its products are coming from a central production area or
kitchen. What kind of food service system is this?
a. Assemble and serve system
b. Centralized system
c. Conventional system
d. Cook and chill and freeze system
_____10. What food service system that requires good food storage facilities since the service
time and preparation time are far from each other?
a. Assemble and serve system
b. Centralized system
c. Conventional system
d. Cook and chill and freeze system
_____11. Zerry is a receptionist in La Vida restaurant. She is friendly, courteous, warmly greets all
guests who enter the restaurants. What personality traits of an employee is referred to?
a. Customer/Service oriented
b. Efficient and organized
c. Honesty and Punctuality
_____12. Excellent Physical health and good grooming are qualities of food production staff.
These qualifications are under what qualities?
a. High-level competence and skills
b. Personality traits
c. Personal assets
d. Physical qualities
_____13. What requirement in manpower planning may refer to the qualifications, skills,
knowledge characteristics and traits needed by the staff to fulfill the organization's goal?
a. Job Description
b. Manpower planning
c. Qualitative manpower planning
d. Quantitative manpower planning
_____14. What is an important source of information in production area that represents the
amount of potential covers that have to be served?
a. Daily schedule worksheet
b. Number of covers
c. Sales forecast
d. Sales Volume
_____15. What tool is used to design and help the purchaser in determining which ingredients
would be purchased?
a. Dealer's quote
b. Market list
c. Tools and equipment
d. Purchasing guide
_____16. Purchase order is usually done in triplicate, which copy should be given to the receiving
department?
a. Original Copy
b. Second Copy
c. Third Copy
d. All copies
_____17. What is included in the market list that describes how one unit (i.e. piece, can, bottle)
of the ingredients cost?
a. Dealer's quote
_____20. In making market survey, why do the staff must refer to the different supplier's quote?
a. To get the best bargains and quality product
b. To get the lowest price and give special service
c. To know that are suppliers that may be a bit more expensive but provides
better quality product and special service
d. All of the above.
_____21. What term refers to the weight, piece or volume of food or food ingredients after it has
been processed or made ready for sale to customers?
a. As purchased
b. Standard yield
c. Yield
d. Yield Test
_____23. What term that refers to the weight of a product after it has been thawed, cleaned,
peeled, trimmed and cut?
a. As Purchased (AP)
b. Edible Portion (EP)
_____29. What do you call to the recipes that have been tested and revised to repeatedly
produce good results?
a. Cost recipe
b. Quantified recipe
c. Standardized recipe
Learning Outcomes:
Introduction
The food service industry is a big business in the Philippines. Businesses which are
engaged in quantity and institutional food production constitute a large portion of this market.
This includes catering services, airline catering, industrial and institutional cafeterias, commissar
and production kitchens, as well as diverse kinds of restaurants, drive-ins, hotels, nurseries, and
clubs.
Technology is becoming more complex, competition is becoming more sophisticated, and
businesses are becoming bigger and bigger. Today, new staffs working with quantity food
production are expected to handle specialized equipment. They must work with convenience
food specifically designed for their operations. They must have knowledge of using recipes,
establishing production and purchase requirements, controlling quantities and qualities, as well
as having a firm grasp of sanitation and environmental concerns.
Volume
Mode of Operation
Quantity food preparation requires specialized knowledge such as recipe
quantification, proper production planning, and use of specialized
equipment that could handle large volumes of production.
Nutrition as a Trendsetter
People have never been as aware and conscious of what they eat as today. So much
information about food and nutrition has been made available throughout the years that
consumers are not only calorie conscious but also concerned about such elements of their diet
as cholesterol, vitamins and minerals, RDA value, and food safety.
Information Technology as a Trendsetter
Computers are perhaps the most visible when we talk of information technology or I.T. It has
changed many aspects of the way we do things. Equipment today are “smarter” and
multifunctional. This is they utilize computer chips that can be programmed to partly or
completely eliminate human intervention in its use.
Freezing, Storage, and Packaging Technology as a Trendsetter
Storage and packaging of food products have also dramatically improved. Shelf life of perishable
products has increased through improved handling, freezing, preserving and packaging. Both
fresh and cooked items are available in convenient forms blast frozen.
Environmental Renewal as a Trendsetter
There is a move towards a “greener-industry”. This means both the market, government, and
business establishments are realizing the impact of their activities to environment. This leads to
the use of equipment and raw ingredients that are not only more energy efficient but also
produces the least amount of pollution and lesser environmental impact.
Convenience Food as a Trendsetter
Convenience food is changing and shaping the face of quantity food production today. It is close
to impossible to exclude convenience products in today’s kitchen, whether it be institutional
cafeterias, first class restaurants, or even at home.
These are partly processed products made ready for the kitchen. The products
Ready to cook
must however undergo the complete cooking process before it is ready to be
served.
Examples: pre-peeled potatoes, pre-cut vegetables, pre-cut and portion fillets of
meat, fish, fish, and poultry.
These include products that have been pre-prepared and made ready
Half-prepared products such that they require only a short additional cooking time.
Examples: Pre-baked breads, powdered bouillon, frozen French fries,
pizza and empanadas
Ready to serve These are convenience products that has already been completely
cooked. They can be served directly in this form or reheated shortly
Products
before serving.
Examples: All kinds of cooked canned goods such as stews, frozen
maki, frozen cooked pasta, microwavable products.
Direction: Try forming words from the jumbled letters to complete the definitions given below.
Write them on the blanks provided.
I. MIX LETTERS:
• __________________________
V e i c e n c o e n n o o f d are pre processed food products used to reduce preparation
time.
• __________________________
A n d a r t s d provides a picture of what is to be produced.
• __________________________
D a y r e o t r e s e v are convenience food that can be served either direct or reheated.
• __________________________
R e c i p i l n p n tells one the underlying reasons behind what was done wrong.
• __________________________
N q i t t y u a o o d f c u d t i o n r o p is an organization of professional workers, using
specialized knowledge and equipment to produce food for the consumption of others.
• __________________________
D a y r e o t k o c o are partially processed convenience products that require complete
cooking.
• __________________________
Q u e c h n i t e shows how something is to be done.
• __________________________
D a y r e o o t a t e are table already products that need neither further cooking nor
portioning.
• __________________________
A l f h r e d r e p p a requires only short additional cooking.
• __________________________
II. ESSAY:
Direction: Write the answer of the following questions in the space provided at the back of this
paper.
1. How is quantity food production different from “normal” food preparation?
2. What other new trends do you know in food production?
Direction: Look for convenience products available in your kitchen. Write down the information
about these convenience products in the table provided below. Evaluate the advantages and
savings that the products would bring if it were to be used in quantity food production.
Available Advantages/
Manufacturer Product Name Use Price
Weight Volume Savings
Learning Outcomes:
Introduction
To complete our understanding of quantity and institutional food production, it is important to
see the bigger picture. This means seeing food production as an integral part of a food service
system.
A FOOD SERVICE SYSTEM means that is it made up of interrelated activities and resources
grouped together to accomplish the aim of providing high quality “meals”. By the word meal,
we do not simply refer to the actual food and beverage that the guest would consume but also
other aspects of the dining experience to including timing, hospitality, value, ambiance and
courtesy.
COMMUNICATION/FEEDBACK/CONTROL SYSTEM
WORK SYSTEM
Transformation Process
The transformation process is composed of the different activities to change the raw inputs into
end-results of the food service system. This involves menu and production planning mise-
enplace preparation, and are distributed or served.
• The output must satisfy the needs and expectations of the claimants in the
external environment.
WORK SYSTEM
The work system is the internal environment where the task is to be done. This, however, also
includes not only the physical plant but also the less tangible aspects of the work environment
such as temperature, humidity, illumination, work processes and procedures, as well as the
social interactions among workers.
• Make-to-order. Very few restaurants still use this in its pure form. Today however
there are still a lot of restaurants that use a subtler form.
Direction: Match Column A with Column B. Write the letter of the correct answer in the
space provided before each number. (1 pt. @)
Column A Column B
______ 1. Transformation Process a. Has very high “degree of convenience” and use of
ready to eat convenience food.
______ 2. Make–to–Stock b. Composed of material and immaterial goods that act
as prerequisite to production
______ 3. Satellite Units c. An internal environment where the task is to be done
______ 4. Assemble and Serve System d. Very short holding time up to 20 minutes at about
67°C
______ 5. Food Service System e. Production area makes sufficient amount of mise-
enplace or partially finished dishes
______ 6. Food Service Input f. The end result of the use of inputs change through
the transformation process
______ 7. Conventional System g. Composed of the different activities to change the
raw inputs into end-results of the food service system
______ 8. Assemble-to-Order h. Made up of interrelated activities and resources
grouped together to accomplish the aim of providing
high quality meals
______ 9. Work System i. Short holding time up to 1 hour, hot storage (67°C)
______ 10. Food Service Output j. Acts as distribution centers which receive the product
either in fully or partially finished form
k. Groups which were call “claimants” like customers,
suppliers, government, community, and owners
Learning Outcomes:
Introduction
When it comes to handling the demands of the food service industry, there is no single approach.
Food cost and labor makes up to biggest bulk of food production cost. Thus, anyone who
undertakes food production from supervisors to managers and owners must understand how to
plan and manage manpower and production.
MANPOWER PLANNING
There are two requirements must a planner need to consider to effectively plan the manpower
or labor needs of a food production team:
2 supervisors
Small – scale 100-200 lunch and A’ la carte and table
4cooks
Restaurant dinner d’hote
4 helpers
6 dieticians
Hospital Food 450/day Breakfast,
Cyclic menu 9 cooks
Service lunch and dinner
18-20 food service staff
1 dietician
1 supervisor
1350/day (breakfast,
School Food Service Fixed menu
lunch, dinner &snacks) 3 cooks
2 cooks helper
4 supervisors
Coffee Shop (with 300-400 lunch and Table d’hote and
7 cooks
Buffet) dinner Buffet menu
7 helpers
D. EQUIPMENT
The set of physical resources to equip a work area such as, the implements used
in an operation. If a production area uses equipment that increases the
automation in the work area, then lesser staff is required. It should be noted that
E. LAYOUT
Proper layout improves the performance of task and thus reduces the manpower
requirement. This can be done by simplifying and eliminating too much walking.
The flow of work as well as proper arrangement of equipment can increase the
workers’ productivity enormously thus cutting down on personnel need.
G. HOURS OF OPERATIONS
The more meal periods served; therefore the more manpower is required. Many
food production establishments use split shifts in order to cut down on
manpower. This means instead of going on duty for a straight number of hour the
shift is divided into two, corresponding to the hours when the most staff are
needed.
H. STAFF NEEDS
Menu Planning
Important Factors to Consider in Menu Planning:
1. Customer Profile. Menu must satisfy the individual needs of customers. It must
meet the local taste, attract customers and promote business.
2. Cost and Price. The cost and price of the menu should be within the customer’s
expectations and paying ability.
3. Service Time. Menu should consider the nature of the food being served during
specific meal periods. This should be appropriate not only in amount and taste but also
in the speed of preparation and service.
4. Supply. Menu should take into account seasonable and availability of ingredients.
This is especially true for seafood, since they may contain toxins during certain months of
the year.
5. Kitchen Staff, Plant, and Equipment. It is one thing to make a menu the looks
good but it is another thing to prepare it. The menu is only useful if the staff, kitchen and
equipment are sufficient to handle it.
6. Balance. The balance of the menu refers to the harmony and variety of a number
of food properties such as texture, color, flavor, variety, and economics.
Types of Menu:
a. A ’la Carte Menu
• Composed of set of menu or group of several set menus that have fixed prices
• Less choices because guests are limited offered or no choice at all
• Priced based on the main protein dish
c. Selective Menu
d. Static Menu
f. Market Menu
2. Forecasting Portion Sales – using past experiences, present data, and intuition to “predict
what is likely to occur in the future”
Steps:
1. Predict total anticipated sales volume.
1. Menu Items. It gives a listing of the name of the items in the menu.
2. Forecast. This is amount required for the period as determined in the forecasting
process.
3. Portion Size. This indicates the standard amount of one serving of the product set by
the management.
4. Recipe Reference. This indicates which recipe is being used for the item. This is
especially useful when there is more than one recipe variation for the same item.
5. Portion on Hand. The record of what was not consumed by past functions and is
therefore still available to use.
7. Total Available. The total amount of the item that can be served. This is the sum of
the production need and portion on hand, which should also be equal to the
forecasted amount.
8. Left Over. A record of what was not consumed after the operating period or function.
The leftover column will be carried over as on hand if the product can still be stored and reused.
When the column is too high, it is good indication that the forecasting process is faulty.
Potato Salad 78
Total: 954
Menu Item Forecast Popularity Recipe Position Needed by Total Left Over
Ref. on Hand Production Available
Index
006 17 5
007 6 8
008 8 12
009 9 13
010 14 17
Introduction
Metric and English System
• The careful use of weight and measure is very important in quantity and institutional food
production.
• Such careful use assures not only uniform products but also saves on material cost.
Gallon Conversion
1 Gallon = 4 Quarts = 8 Pints = 16 Cups
(128 oz.) (1qt,=32oz) (1 Pt.=16oz) (1 cup =8oz)
0.946 quart = 1 liter
Solid Measurement 1 pint = 2 cups
1 pinch = 1/8 t (approx.) 1 pint = 480 ml
1 cup = 16 t 1 cup = 240 ml
1T =3t
1T = 15 ml = 15 g
1t = 5 ml = 5 g
Weight Measurement
1 pound = 16 oz
Working with Unit
1 ounce = 28.35 grams Conversion Metric
Conversion
1 pound = 454 grams
1 liter = 1000
2.2 pounds = 1 kilogram
ml
Liquid Measurement
Author/s: Published On: Document No.:
GRACE JOY A. CIPRIANO PERLEA CASIPIT
ALMA A. ELEMENTO JHOANNA T. LLAGAS
Issued by: Revision No. Page
DAISY L. BORBE TOMMY ESTERON
KATRINA MARCELO MARY ROSE MANIPOR No.38
JOCELYN INOCENCIO
1 centiliter = 100 1 centigram = 100
ml grams
1 deciliter = 10 1 decigram = 10
ml grams
1 kilogram = 1000 1 gram = 1 ml
grams
Answer. In order to convert one unit of measure to another, it is best to use the principles of ratio
and proportion. This entails basically four basic and simple steps.
1. This will be used as the first ratio to solve the problem. The unit of measure found in this first
ratio must contain both the unit of the unknown measurement and the unit of the given
measurement.
Example: How many ml of shortening is needed for a recipe requiring 2 cups?
Conversion Factor: 1 cup = 240 ml
Note: Milliliter is the unit of the unknown measurement and cup that of the given measurement.
In forming the second ratio, equate the unknown measurement to the given measurement. Do
not forget the second equation must have the same order as the equation.
Example: How many ml of shortening is needed for a recipe requiring 2 cups?
Second Ratio: 2 cups = X ml
Note: both first and second ratios have cups first before ml.
Solution: X = 480 ml
Note: the units would be cancelled out just like any algebraic equation.
In converting measure of temperature for cooking and cooling. One is simply guided by the
following formula.
°C = (°F – 32)/1.8
X °C = (310 °F – 32)/1.8
X = (278 °F)/1.8
X = 154.44°C
6. 275 °F = ____________ °C
7. 350 °F = ____________ °C
8. - 6 °C = ____________ °F
9. - 23 °F = ____________ °C
Directions: Read, analyze and solve the given problem, show your solution on the blank space or
provide another paper for the solution.
1. If a recipe requires 5 tsps of fish sauce and it cost P 32.50 per 120 ml bottle, how much does
the ingredients cost for the recipe.
2. If the cake recipe requires 3 ½ cups of flour. How many grams of flour would you use? How
much does the flour cost if the purchase cost of 1 kilo of flour is P 46.00?
Introduction
The Market List and Purchase Order
Illustrations 6.1. Roles of the Market List, Grocery List, and Purchase Order in Quantity
food production and Institutional food establishment
The Market Order or List, Grocery List and Purchase Order (PO for short)
Are tools designed to help the purchaser in determining which ingredients would be purchased at
what quantity, with what quality, and at what price.
This is very important to the establishment because as production and management tools, they
serve several purposes.
Author/s: Published On: Document No.:
GRACE JOY A. CIPRIANO PERLEA CASIPIT
ALMA A. ELEMENTO JHOANNA T. LLAGAS
Issued by: Revision No. Page
DAISY L. BORBE TOMMY ESTERON
KATRINA MARCELO MARY ROSE MANIPOR No.43
JOCELYN INOCENCIO
The market list and the PO serve as communication tools between purchasing and production.
They serve as a periodic record of the needs of the production area thus rationalizing the
ordering and purchasing activity.
This “rationalization effect” comes from the fact that the market list, grocery list and purchase
order simplifies and increases the ease of repetitive ordering which is common and even a
daily activity in many establishments.
Besides this, the market order, grocery list, and PO are also powerful control tools providing
specifications that guide purchasing and receiving in accomplishing their functions.
How often these tool are prepared depends not only on the size of the establishment but also its
managerial style and storage capabilities.
Normally, the market list is for highly perishable “wet goods” and is done on a daily basis.
Therefore, it is also called the “Daily Market List”
To accomplish its work, the different purchasing forms must contain several items. Below are
the information that are usually included in a market list along with a sample.
1. Item name
2. Specifications or Description: Provides an exact description of the ingredients.
3. Unit: Gives a description of the unit of measurement for each item to be purchased.
4. Quantity: Shows the amount required for each ingredient.
5. Dealer’s Quote: Describes how much one unit (i.e. piece, can, bottle) of the ingredient cost.
6. Total cost: Summarizes how much the purchase cost.
7. Order date and approval
Sunshine Hotel
14344 Cagayan St. San Pablo City, Laguna
Tel no. 522-5342 Fax no. (632) 522 - 7568
No.
0102
To: _________________________________ Date: _______________________
_______________________________
___________________________
_______________________________
Supplier’s Representative
Yield Analysis
Learning Outcomes:
Introduction
Yield in culinary terms refers to how much you will have of a finished or processed product.
Professional recipes should always state a yield; for example, a tomato soup recipe may yield 15 L,
and a muffin recipe may yield 24 muffins. Yield can also refer to the amount of usable product
after it has been processed (peeled, cooked, butchered, etc.)
Yield percentage is important because it tells you several things: how much usable product you
will have after processing; how much raw product to actually order, and the actual cost of the
product per peso spent.
Original Weight
Standard Yield
Food
Cost
Processing:
Loss due to:
Counting Trimmings
Peeling Leading to
Cleaning Resulting to
Shrinkage
Cutting
Peeling
• Yield Testing may serve a number of essential functions in the food production
establishment.
• Yield testing is usually done by the production area in coordination with the cost
department in order to achieve the following goals:
Author/s: Published On: Document No.:
GRACE JOY A. CIPRIANO PERLEA CASIPIT
ALMA A. ELEMENTO JHOANNA T. LLAGAS
Issued by: Revision No. Page
DAISY L. BORBE TOMMY ESTERON
KATRINA MARCELO MARY ROSE MANIPOR No.50
JOCELYN INOCENCIO
1. Guide how much and with what specifications materials are to be purchased.
Consider this example. If a recipe requires 1 kg. of chopped onion, how many kilo/s of onions
should be requested and purchased? The obvious answer is more than one kilo. This is because
processing which in this case is peeling and chopping leads to losses and thus a higher purchase
requirement.
Yield testing can also be used to establish the description of how the materials are to be
ordered from the supplier (specifications). For example, by counting the number of prawns in one
kilo, a specification for the purchase of prawns can be established (i.e. Prawns: 6-10 pcs. Per kilo).
2. Facilitate accurate costing and monitoring of cost.
By knowing the amount of ingredients lost to cutting, cleaning, and cooking, an accurate
account of material usage can be done. This makes costing more accurate by taking into account
that the food made ready for service actually has a higher food cost because although all the
losses have been physically removed, their cost is still carried by the finished product.
3. Facilitate Principle
Because yield testing leads to accurate determination of cost, pricing of products is also
facilitated. This is because we are usually using cost- based pricing as the primary basis for
determining selling price.
4. Improves Profitability
Eventually, through yield testing, production and purchasing departments can better plan
their activities, resulting to better profits for the establishment.
What are the different Yield Tests?
1. Raw Food Test: This is done to determine the standard yield of highly perishable ingredients
such as fish and shellfish, vegetables, and fruits.
Yield Per Kilo = Total No. of Pieces
Total No. of Kilos
Cost Per Kilo = Total Cost
Total No. of Kilos
Cost Per Piece = Cost Per Kilo
Yield Per Kilo
3. Butcher’s Test: This is a test for determining the standard yield of meat, poultry, and fish
products after thawing, trimming, and cutting.
4. Cooking Test: This is a test for determining the standard yield of meat, poultry, and fish
after applying a cooking method.
• When using ingredients used direct from their packaging, for example flour or sugar, you can
usually proceed without much difficulty.
AP is a term used to refer to the weight of the ingredient as it was purchased. This is the
weight before any processing has been done or simply weight direct from the supplier. Both
edible and non-edible parts are still on the product.
EP weight, on the other hand, is a term that refers to the weight of a product after it has
been thawed, cleaned, peeled, trimmed, boned, and cut. Thus, it is simply the weight after all
processing has been done. At this point, all non-edible parts such as skin or bone of the product
has been removed.
EP – weight of a product after it has been thawed, cleaned, peeled, trimmed, boned, and cut.
EP W = AP W – L/S/W
Loss/Shrinkage/Waste* 100
Loss/shrinkage/Waste % =
AP Weight
EP weight * 100
Standard Yield % =
AP weight
After considering the standard yield, edible portion cost can be computed. The edible portion cost
represents the actual recipe cost of the ingredient being used.
Solution:
= P 250 x 4 kg.
3.534 kg.
EP Cost Per kg.= P 282.96 per
kg.
Example Problem 2:
Iceberg lettuce costs P 120 per kg. The operations of a salad bar require 12 kg. of cleaned,
trimmed and cut lettuce per day. The standard yield of lettuce is 94.5% after cleaning and cutting
to bite size portions. (a) How many kilos of lettuce has to be purchased per day to meet the
Author/s: Published On: Document No.:
GRACE JOY A. CIPRIANO PERLEA CASIPIT
ALMA A. ELEMENTO JHOANNA T. LLAGAS
Issued by: Revision No. Page
DAISY L. BORBE TOMMY ESTERON
KATRINA MARCELO MARY ROSE MANIPOR No.54
JOCELYN INOCENCIO
restaurant requirement? (b) How much does 1 kilo actually cost for operations? (c) What is the
total purchase cost?
Given:
EP = 12 kg. AP = ?
Standard Yield = 94.5% EP Cost Per kg.?
Cost Per kg. = P 120
Solution:
AP Weight = EP Weight____
Standard Yield
= P 120×12.698 kg
12 kg
= P126.98 per kg
Identification
Direction: Read the questions and write your answer on the space provided for.
Matching Type:
Directions: Match Column A with Column B by writing the correct letter on the space provide.
COLUMN A COLUMN B
B. Read, analyze and answer the word problems. Show your solution and use another sheet of
paper for your answer.
2. Ysabelle purchased a Wagyu beef at P 1,250.00 per kilo. After it was trimmed and made
ready for serving it losses a total of 95 grams per kilo and after cooking it losses another 10%.
a. What is the cost factor?
b. How much is the butchered cost per kilo?
c. How much is the butchered yield per kilo?
d. What is the cost factor and final cooked cost of the Wagyu beef?
Learning Objectives:
Definition:
Raw food test involves calculating the amount of usable food derived from raw purchased
products.
I. Raw Food Test:
Test that involves calculating the amount of usable food derived from raw
purchased products.
• This involves determining the weight or count per purchase unit of a perishable
food item.
• Test that involves counting the number of pieces per kilo and determining the cost
of per piece.
• It also helps establish and maintain specifications and standards for buying and
supply the quality standards and price.
How it is done?
• Weigh the ingredient and record either in index cards or in a computer data base.
Count the number of pieces to a kilo and record it. (Yield per Kilo)
Cost Per Piece = Cost Per Kilo P320_ P20 per piece
Unit: Kilograms
Cost/Kilo: P320
Prepared by:
Date:
How is it done?
Note and record the bottle/can size, stated net weight, and drained weight.
Measure and count the content of the bottle and record either in index cards or in a
computer and data base. (Yield). Open the can and measure both actual net weight and drained
weight. Conduct a product count, which gives the number of items or number range of items in
the container.
Compute for the cost per gram and cost per piece.
Note: In determining the cost per gram, drained weight should be used instead of the net weight
because the drained weight represents the usable yield in grams.
If the product is packaged, a cost should be assigned to the usable food. This calculated
yield is very useful especially for keeping track of items in the salad bar or on dessert items such as
olives, cherries, peaches, pineapples, etc.
• Compare the net weight and drained weigh listed on the can. If a discrepancy
occurs, the chef or purchases should talk to the supplier about this.
Canned/Bottled Test
Item Description: Atlanta Maraschino Cherries
#10 can
Net. Wt.: 350g.
Drained Wt.: 280g.
Product Count: 87 pieces
Cost/can: P280
Cost/piece: P3.22
Cost/gram: P1
Prepared by:
Date:
Canned/Bottled Test
Item Description:
Net. Wt.:
Drained Wt.:
Product Count:
Cost/can:
Cost/Kilo:
Cost per Piece:
Prepared by:
Date:
IDENTIFICATION
Directions: Fill in the blanks by choosing the correct word from the given group of words from the
box below. Write your answer on the space provided.
Canned/Bottled Test Net Weight Packing Medium Raw Food Test Card
1. This is an institutional can size called ________ which contains approximately 12-13
cups.
2. ________ is the content weight of a can without the packing medium.
3. The _______ is a test to determine the yield of canned products in pieces, volume
or weight.
4. _______ is the fluid or other materials in which a product is packed with.
5. The _______ refers to weight of the contents of a canned product inclusive of the
packing medium.
6. The _______ is usually water or syrup in which the product is packed in.
7. _______ is an index card or computer data base where the result of the raw food
test is recorded.
8. The _______ is a can size that is approximately 10 ½ ounces.
9. _______ is a yield test to determine the net usable product for perishable goods.
10. Through the _______, the number or number range of products in a container can
be determined.
Student’s Name:
Year and Section:
Product Name:
Quality Characteristics:
1. Appearance
2. Grade
3. Form
4. Brand
5. Yield
6. Color
7. ISO
Packaging Information:
1. Delivery Instruction
2. Quality and Storage
3. Size and type of unit/container
JOB SHEET
Performance Objective:
Given the tools and equipment, you should be able to demonstrate how to
accomplish the raw food test card.
Steps/Procedure:
• Prepare the 4 kilos of pork meat and each kilo contain 16 pieces.
• Pork meat cost 325 pesos per kilo will be used for grilled pork.
• Compute for the raw food test.
• Compute for the yield per kilo using the formula given to you.
• Apply the formula for yield per kilo
• Next, Compute for the cost per kilo.
• Apply the formula cost per kilo.
• Compute for the cost per piece.
• Apply the formula cost per piece.
• Get the test card. Note and record the information you gather from
the test you made.
Performance Objective:
Given the tools and equipment you should be able to demonstrate how to
accomplish the canned test card.
Steps/Procedure:
1. Prepare button mushroom can.
2. A can of mushroom cost 37 pesos.
3. Note and record the can size, stated net weight, and drained
weight.
4. Open the can. Measure the actual net weight and drained weight.
5. Measure and count the content of the canned.
6. Record either in index card or test card.
7. Compute for the cost per piece and cost per gram using the formula
given to you.
8. Compare the net weight and drained weight.
9. Get the test card. Note and record the information you gather from
the test you made.
Performance Objective:
Given the tools and equipment you should be able to demonstrate how to
accomplish the bottled test card.
Steps/Procedure:
• Prepare teriyaki sauce.
• A bottle of teriyaki sauce cost 74 pesos.
• Note and record the bottle size, stated net weight and the recipe
needs.
• Open the bottle. Measure the actual net weight and recipe needs.
• Measure and count the content of the bottle.
• Record either in index card or test card.
• Compute for the cost per milliliter and cost per teaspoon using the
formula given to you.
• Compare the cost per milliliter and cost per teaspoon.
• Get the test card. Note and record the information you gather from
the test you made.
Learning Objectives:
Learning Outcome:
Weight of drippings
The removed water and blood during processing.
Weight of fat, gristles, and bones
The excess trimmed fat and hard gristles improve the palatability.
Trimmings 55 g 5.5%
Drippings 15 g 1.5%
Prepared by :_________________________________________
Date :_________________________________________
Step 7: compute the cost factor Cost Factor= Initial Weight ( AP weight )
Saleable Weight
Step 8: compute for yield percentage Percentage Yield= Saleable weight x 100
Initial weight
Step 9: compute the butchered cost Butchered cost= AP Cost x Cost Factor
Author/s: Published On: Document No.:
GRACE JOY A. CIPRIANO PERLEA CASIPIT
ALMA A. ELEMENTO JHOANNA T. LLAGAS
Issued by: Revision No. Page
DAISY L. BORBE TOMMY ESTERON
KATRINA MARCELO MARY ROSE MANIPOR No.73
JOCELYN INOCENCIO
Sample Problem: A group of students bought 2 kilos of frozen U.S tenderloin. It costs P 280.00 per
kilo. After thawing, it weighted 1.96 kg. The trimmings weighted 100 g. while the fats and gristles
that were taken out weighted 50 g. Further drippings of blood and water weight 30 g.
Prepared by : ________________________
Date : ________________________
Cooking test is usually done after the butcher’s test in order to determine the end or final cost of a
product. Through cooking test, we take into consideration not only losses due to mechanical
processing such as cutting, trimming but also further losses due to the application of heat (cooking
method) manifested in shrinkage and loss of weight of the end product as well as slicing before
serving. The cooking yield chart should be continually used for products that have the potential to
vary in quality and yield. This also determines the amount of cooking loss, shrinkage and serving
loss.
STEP 4: Find the Net Yield and Yield percentage (Yield after cooking minus allowance for service
loss)
STEP 5: Compute for cost factor (Gross weight divided by Net yield)
STEP 6: Compute for the Total cost, Cooked cost and Cooked cost per Kilo.
Author/s: Published On: Document No.:
GRACE JOY A. CIPRIANO PERLEA CASIPIT
ALMA A. ELEMENTO JHOANNA T. LLAGAS
Issued by: Revision No. Page
DAISY L. BORBE TOMMY ESTERON
KATRINA MARCELO MARY ROSE MANIPOR No.75
JOCELYN INOCENCIO
STEP 7: Complete the Cooking Yield Chart.
I. TRUE OR FALSE. Directions. Write the word TRUE if the statement is correct and FALSE if the
statement is incorrect. Write your answer on the space provided before each number. (1 point
each number)
____________ 1. The butcher`s and cooking test is a kitchen test that help determine the actual
portion cost of meat, fish, and poultry.
____________ 2. The Weight of fat, gristles, and bones are lost due to standardization. A cutting of
the meat to make it presentable rather than because they are less palatable.
____________ 3. The cooking test is usually done after the butcher’s test in order to determine
the end or final cost of a product.
____________ 4. The cooking test also determines the amount of cooking loss, shrinkage and
serving loss.
____________ 8. Through cooking test, we take into consideration that only losses due to
mechanical processing such as cutting and trimming, are maintained rather
than further losses due to the application of heat.
____________ 9. The total weight portion of meat represents the net usable or saleable weight of
meat.
____________ 10. Through the use of the butcher`s and cooking tests, quality and standards can be
maintained.
Title:
Computation in Getting The Butcher’s Test And The Cooking Test
Performance Objective:
Given the necessary materials, you should able to compute the butcher’s test and the cooking
test based on the given data within 1 hour.
Materials:
• Paper
• Ball pen
• Calculator
Slici
Seller :
ng,
and
Weight Butcher`s loss Yield Percentage Cost
tasti
Initial weight ng
Thawed weight loss
Fat and Gristles 585
Trimmings g.;
Drippings
Author/s: Published On: Document No.:
SaleableGRACE
weight
JOY A. CIPRIANO
PERLEA CASIPIT
ALMA A. ELEMENTO JHOANNA T. LLAGAS
Issued by: Revision No. Page
Prepared by DAISY L. BORBE TOMMY ESTERON
: ________________________ No.79
KATRINA MARCELO MARY ROSE MANIPOR
Date : ________________________
JOCELYN INOCENCIO
Procedure: oven temperature 350 ˚F for 2 ½ hrs or until done.
Item description :
Unit :
Unit Cost :
Cooking Time :
Temperature :
Cost Factor :
Cooking Loss
Yield after Cooking
Allowance for service loss
Net Yield
Cooked Cost
Cooked Cost/ Kilo
Prepared by : _________________________
Date : _________________________
POST TEST
Name:________________________ Date:______________
I. Identification
Directions. Fill in the blanks with the correct answer. Write your answer on the space provided.
___________1. This refers to an organized group of workers using special equipment and facilities
to produce food for the consumption of others.
____________2. A kind of convenience food that is made ready for the kitchen and needs to
undergo complete cooking process before serving.
____________3. This refers to the internal environment where the task needs to be done.
____________4. It can also be called a “traditional” system that is characterized by a complete
kitchen and dining set-up.
____________5. This is characterized by the use of a central production area or kitchen.
____________6. A kind of tally wherein the dining room manager counts and records the number
of customers seated in the dining room per hour.
____________7. The person in charge to do the staff schedule.
____________8. It involves cleanliness of the body, wearing proper and complete uniform.
____________9. We can ensure this in the buying guide by doing the canvass.
____________10. To get the best price or best bargains when purchasing an item.
1. Organization in the production area requires workers that are skilled and knowledgeable in the
different aspects of food production.
2. A food service system is made up of interrelated activities and resources grouped together to
accomplish the aim of providing high quality meals.
3. Quantitative manpower requirement refers to determining the qualities that a staff must
possess.
4. A food production area is inherently dangerous.
5. The lack of training in the use of equipment and utensils decrease the risk of accidents.
6. Specification or Description is one of the content of the market list that summarizes how much
the purchase cost.
7. AP weight refers to the weight of a product after it has undergone process.
8. The EP weight and AP weight are mathematically related.
9. Frozen weight represents the initial weight direct from the storage.
10. Cooking test is done for canned or bottled goods for us to make sure about the quality.
III. Computation.
1. 1080ml cups
2. 695lbs. kg
3. 98 qt gal
4. 235 pt cups
5. 950T t
Item Specificati AP EP % % AP EP
on Weight Weight Loss Yield cost cost
per per
kg kg
Ginger Peeled and 27 kg ? ? 94% P98 ?
chopped
Onions Peeled and ? 15.8 kg 90% ? P86
minced
Tomatoes Pitted and ? 24kg 14% ? ? P76
Peeled
Broccoli Cleaned 34.6kg ? 12% ? P56
Carrots Julienne 27.42 kg ? ? 88% P72
Name:________________________ Date:______________
Yr. & Sec.:_____________________ Score:_____________
I. MULTIPLE CHOICE
Directions: Read and answer the following statement/questions then write your answer on the
space provided for.
_____4. It is used to determine the proper size or quantity of food to be served for each customer
in a food establishment
a. Pricing c. Quantification
b. Costing d. Portion control
_____5. It is the amount of money added to the recipe cost to obtain a selling price
a. Cost c. Price
b. Sales d. Mark - up
_____6. Which of the following is a pricing method that uses a standard food cost as percentage
of sales that ensures profitable operation?
a. Food cost percentage method c. Percentage method
b. Mark – up method d. Factor method
_____8. Dingdong wants to use a method that works with the recipe’s weights and
measurement rather than use a conversion factor. Which of the following method should she use?
a. Factor method c. Standard method
b. Yield method d. Percentage method
_____9. In using factor method, which of the following steps is the first thing that you should do?
a. Find the desired yield c. Compute for the Conversion factories
b. Multiply the ingredients d. Quantify into the desired portion
_____11. Which of the following format wherein ingredients, quantity and procedures are
combined and written as one complete set of instructions in paragraph form?
a. Action form c. Narrative form
b. Standard form d. Declarative form
_____12. These are recipes that had been tested and revised repeatedly to produce good result.
a. Recipe Development c. Standardized Recipe
b. Recipe Standardization d. Recipe Quantification
_____15. These are the reasons behind the need for constant recipe development, EXCEPT:
a. Operational efficiency
b. Response to market trends and changes
c. Develop packaging and serving presentation
d. Response to changes in food ingredients and equipment
Learning Objectives:
Learning Outcomes
Food writers that quickly and efficiently create, develop and test recipes that reflect the
client’s needs. The development of new recipes and the improvement of existing ones is not an
easy task. A program of developing new recipes and revising old recipes ensure progress and
efficiency for the food service establishment.
Changes in technology allows the recipes to be constantly reviewed to see if there are
ways to integrate this new development that brings about simplification and improvements in
both the procedure in making the product and the quality of food and service.
Process:
Standardized recipe – are recipes that have been tested and revised to repeatedly produce good
results.
The standardized recipe has been adjusted to produce a yield based on the production
needs operations that are consistent.
4. Written in a Standard Format
This can be done through the use of recipe cards organized in a recipe file or we can use
present day technology by using a computer recipe data base.
Advantages of a Standardized Recipe:
1. Guesswork is replaced by accuracy
Cooks would prepare recipes based on personal taste and preferences by the costumer.
Customers are sure that the quality, quantity, and taste of a product they buy today
would also taste the same and provide them with the same satisfaction the next time they
visit.
Avoid “Doctoring”.
3. Easier cost
Staff can quickly be trained in the proper procedures and techniques to produce products
that are up to a standard.
5. Minimizes left-over and waste
After standards have been reached, the yield of the recipe should be adjusted to the
common production yield by the operations by computing for the conversion factor.
10. Date Revised. Indicates the date that the recipe was last reviewed and changed.
TRUE OR FALSE. Directions. Write the word TRUE if the statement is correct and write FALSE if
the statement is incorrect. Write your answer on the space provided before each number. (1 pt.
each) _______________1. In developing methods and procedure, they must be simple to follow
and require minimal effort from those who will use it.
_______________2. The best tasting dishes are incomplete without mouth-watering
presentation.
_______________3. The end product of a standardized recipe is consistent in quantity.
_______________4. Recipe development are recipes that have been tested and revised to
repeatedly produce good results.
_______________5. The testing of the recipe leads to simplified and organized work
procedures.
_______________6. Cooks would not prepare recipes based on personal taste and preferences by
the customer.
_______________7. Through the standardized recipe actual production needs can be
accurately determined.
_______________8. Ratios must be maintained among ingredients to ensure a successful
product.
TASK SHEET
Title:
Making standardized recipe based on the old recipe
Performance Objective:
Given the necessary materials, you should be able to make standardized recipe based on the
given recipe within 30 minutes.
Materials:
4. Old recipe
5. Index card
6. Paper
7. Ball pen
Ingredients:
1 large egg, beaten
¼ c. all-purpose flour
¾ c. panko bread crumbs
1/3 c. freshly grated parmesan
2 tsp. lemon zest
1 tsp. dried oregano
½ tsp. cayenne pepper
Kosher salt
Freshly ground black pepper
2 boneless skinless chicken breast
Direction:
1. Place eggs and flour in two separate shallow bowls. In a third shallow bowl,
combine panko, parmesan, lemon zest, oregano, and cayenne. Season with salt and
pepper.
2. Working one at a time, dip chicken into flour, then eggs, and then pako mixture,
pressing to coat.
3. Place in air fryer basket and cook at 375° for 10 minutes. Flip chicken, and cook for
another 5 minutes, until coating is golden and chicken is cook through.
RECIPE QUANTIFICATION
Learning Objectives:
LEARNING OUTCOMES
• Recipe Quantification is the process of enlarging recipes with lower yields to adjust it to meet
the production requirements of bigger functions.
How is recipe quantification done?
1. The Factor Method. This quantification method uses what is known as a “yield conversion
factor”.
• This factor is then used as a multiplier for the rest of the ingredients in the recipe. There are
only two (2) steps involved.
Step 1. Compute for the Conversion Factor. This is done by getting the quotient of the desired yield
and the original recipe yield.
Desired Yield
Conversion Factor = _____________
Recipe Yield
Step 2: Multiply Original Quantity with Conversion Factor. The conversion factor obtained in step
one would now be multiplied with each ingredient quantity in the original recipe.
2. Percentage Method. The percentage method works with the recipe’s weights and measurement
rather than use a conversion factor.
• The percentage of each ingredient relative to the combine total weight of all the ingredients is
used as one of the basis for quantifying.
• The required weight of the quantified recipe is then simply multiplied by the individual
ingredient percentage.
Direction: Quantify the following recipes to the required yield asked for.
1. A function requires 20 8-inch lemon pies (each pie is 1.1 lb.) Quantify the recipe using the
percentage method.
Water 5 lb.
Salt 1/2oz.
Butter 4oz.
Total
2. The following is a recipe for Minestrone Soup with a yield of 22 liters. Reduce the recipe to 5
liters.
Recipe Name:_______________
Original Yield: ______________
Desired Yield: ______________
Potatoes 1.1kg
Spaghetti 160g
Direction: Perform the instructions listed below. Read carefully and plan well before
undertaking the activity.
Note: to be cost efficient, the recipe may be quantified to a manageable amount between 5 – 10
servings depending on the possibility of selling the product and the production capability of the
kitchen.
RECIPE COSTING
Learning Objectives:
Learning Outcome:
Recipe costing in food production
Introduction
Whether the quantity food production is in the kitchen or smaller restaurant in any food
establishment, the two kinds of cost that share the bulk of the operating expenditures are
the labor cost and food cost.
CHAPPELOW (2019) explains that the cost of labor or labor cost is the sum of all wages paid
to employees, as well as the cost of employee benefits and payroll taxes paid by an
employer. The cost of labor is broken into direct and indirect (overhead) costs. Direct
costs include wages for the employees that produce a product, including workers on an
assembly line, while indirect costs are associated with support labor, such as employees
who maintain factory equipment.
Food cost is simply the total cost of your food net of existing inventory. These two together
account for 50% of the total cost incurred by operations.
It is important to the kitchen to find means of determining, monitoring, and controlling its-
cost. This is especially true since these are expenditures that are constantly increasing
Therefore, any tool that would help monitor and control these expenses would be
invaluable. One good starting point is recipe costing (Heap,2014).
Recipe Costing
This is a process or activity of determining the amount of resources, in the form of
money, needed to produce a specific amount of product (yield) or a specific amount of
serving portions. The recipe cost represents the amount of money spend on ingredients to
produce the product using a set standard.
Author/s: Published On: Document No.:
GRACE JOY A. CIPRIANO PERLEA CASIPIT
ALMA A. ELEMENTO JHOANNA T. LLAGAS
Issued by: Revision No. Page
DAISY L. BORBE TOMMY ESTERON
KATRINA MARCELO MARY ROSE MANIPOR No.101
JOCELYN INOCENCIO
In costing, the concern is on three (3) related costs:
2. Price list – Shows the actual current market price or price quotations for the ingredients
needed. The current market list, grocery list, and purchase orders are used as the
source for this list. It is important to remember that the price list has to be updated
regularly as price fluctuations are common in the market. Establishments that use
computerized inventory management systems such as FIDELEO or HARMONY can
easily generate a current price list since purchasing, production, and accounting are all
connected with each other.
3. Recipe cost worksheet – A cost worksheet is a tool used to record the cost of a certain
recipe and thus aid in calculating the total cost of a standardized recipe. A tabular
worksheet aims to organize and make costing easier to accomplish. The cost
worksheet may be differing in form and content depending on the food service
establishment. However, they all usually serving (unit cost or cost per portion). The
recipe cost worksheet also usually includes the following information as shown in the
sample worksheet in illustration 9.1
1. Recipe name 7. EP Quantity
2. Recipe Reference number (recipe file no.) 8. Purchase Price
3. Yield/Portion size 9. Cost Unit as Purchased
4. Date of Costing 10. Extension Cost
5. Ingredients 11. Total Recipe Cost
6. AP Quantity 12. Unit cost or Cost per potion
Recipe Name :
Yield :
Cost date :
Example:
Since peeling and chopping results to losses in weight, the actual quantity needed to be
purchased for the recipe is actually higher. Say for example that the standard yield
for onion is 95%, the amount to be purchased would then be 105.26 g (100g/0.95)
and not 100 g as indicated by the recipe. This results to a higher actual recipe cost.
If this not done, the production losses would not be accounted for in pricing later
on and therefore this lowers the profit.
Plug in Price List Data. From the price list based on the most current market list, grocery list,
purchase order and price quotation, get the market price of the individual ingredients.
Write these in the Purchase Price column (column 4)
Compute unit price of ingredients. This is done by converting the total purchase price to
single unit prices. Be sure the unit price has been converted to the same unit of measure
as the ingredient quantity. Write the results in the Cost Unit AP column (column 5). Round
off answers to the nearest three (3) decimal places.
Ingredient : Oil
Recipe quantity : 4 ml
The unit price of oil can be calculated by dividing the purchased price of 154.75 by 1000
ml per liter.
= P 0.155 per ml
Compute for Extension Cost. To compute for the extension cost, multiply the As Purchased
quantity in column 2 with the Unit Price in column 5. Write the results in the Extension
cost column (column 6).
Compute for Total cost. To get the total cost, add all the extension costs together (sum of
column 6). When the result across the Total recipe cost (row 8)
Compute for Cost per portion. Divide the total cost of preparation (row 8) by the yield or
number of portions to get the Unit Cost or Cost per portion/serving. Round it off to two
(2) decimal places. The formula given is.
Unit Cost =__Total Recipe Cost__
Yield or no. of portions
Note: It is also usual in recipe costing to ass 2 percent to the total ingredient cost to pay for
salt, pepper, other seasoning, pan greasing, add so on whenever they are not indicated
in the recipe.
Cost date : February 8, ALMA A. ELEMENTO JHOANNA T. LLAGASDAISY L. BORBE TOMMY ESTERON 2017
Issued by: Revision No. Page
Step 6 Compute Total Recipe Cost Step 7 Compute cost per portion or unit cost
P
Add: 1.55
ButterOil 5.04 Unit Cost = ____Total Recipe Cost_____
White onions 24.00 No. Serving portions
Dry white wine 14.25
Beef broth 32.15
Unit Cost = _____P 168.34_____
Salt and Pepper 2.50 5 portions
Croutons 11.75
Parmesan Cheese 77.10 =P 33.67
Total Recipe Cost P 168.34
Identification
Directions: Read and identify the following sentence. Write your answer on the space provided for.
Directions: Try Costing the standardized recipe given below. Along with the recipe, you are given
the price list; recipe cost worksheet, as well as relevant information to cost the recipe.
Yield
Onion (chopped) 95%
Parsley (chopped) 40%
Standardized Recipe Card
Recipe file no. : 001
Recipe name : Pork Pot Roast
Product Classification : Pork Entre
Date Revised : January 1,2020
Recipe Yield : 1.5 kg
Portion Size :5 serving
Cooking time :1 hour
Cooking temp. : simmering
Ingredients Quantity Methods
Pork, shoulder 1.5kg
Salt and pepper 10g Season pork shoulder
Flour 15g Dust pork shoulder
Oil 20ml Heat and brown pork remove and set aside
Onions, chopped 100g In same oil, sauté
Mushroom, button 150g Add mushroom and cook 5 minutes
White wine 50ml Add. Reduce
Demi-glace 700ml Add. Simmer for 40 minutes or until tender
Parsley, chopped 10g Finish with parsley, lemon juice, and butter
Lemon 1 piece
butter 50g
Learning Objectives:
LEARNING OUTCOMES
Introduction
Concept of price
Food service establishment produce products hardly to give them away but rather to make
a profit. Therefore, they sell products at a peso value higher than that which was needed to
produce them. This excess amount over the cost is called "profit". It must be made clear that
profit is not the only goal business nor is it always the ultimate goal. However, no business
whether profit or non- profit can exist and continue to grow for long without profits. This
therefore brings us the question, "for how much should we offer goods to consumers to ensure
continuous profitability?" In order to answer this, we need to understand how the selling price or
optimal selling is determined.
S
e Author/s: Published On: Document No.:
GRACE JOY A. CIPRIANO PERLEA CASIPIT
l ALMA A. ELEMENTO JHOANNA T. LLAGAS
l Issued by: Revision No. Page
DAISY L. BORBE TOMMY ESTERON
KATRINA MARCELO MARY ROSE MANIPOR No.115
JOCELYN INOCENCIO
ing price
Is the end- result of the decision to sell a product? From the point of view of the food service
operator, it is the profitable peso value of a recipe or a menu. On the other hand, from the point
of view of the consumer, the selling price is the amount of money they will pay for the good or
service.
• The goal of the food service provider is to maximize his profits through the price of his
products.
The goal of the customer is to get maximum value from the price he is paying for with his
hard- earned money. Thus, the food service operator tends to try to push his prices upward to
gain profit while the consumer tends to look for exactly just the opposite or at least look for that
which provides him with the best " value for his money".
• This inherent conflict between the two shows the importance of understanding that the selling
price must be seen from the eyes of both the producer and the market. This is to ensure
continued profit for the establishment and at the same time attract customers to buy.
The selling price be based
The selling price may look simple to do, yet it is one of the most crucial aspects in deciding to sell a
product. Setting the right price for the product makes it easier to compete and attract customer.
• Either way the business will not make any progress. To avoid this, there should be a good
basis for determining the selling price.
• It is not uncommon for many small time food producers to sell their products based on the
prices of their competitors or based on what they want to earn as profit. Although this is not a
bad idea, it may not always be enough to win in a very competitive market such as the food
service industry.
C
o Author/s: Published On: Document No.:
s GRACE JOY A. CIPRIANO PERLEA CASIPIT
ALMA A. ELEMENTO JHOANNA T. LLAGAS
t Issued by: Revision No. Page
DAISY L. BORBE TOMMY ESTERON
KATRINA MARCELO MARY ROSE MANIPOR No.116
JOCELYN INOCENCIO
- is the first and preliminary concern.
• Knowing the exact amount of money needed in order to produce a recipe provides an
excellent first step towards determining the best -selling price.
• Thus, following standardized recipes and accurately costing they provide the primary basis for
determining how much the product is to be sold.
This pricing method is known as the "cost based pricing". Although there are many
different means of determining price based on cost, the most commonly used in the food
service in the food service industry are the FOOD COST METHOD and the MARK -UP METHOD.
Although cost is an intelligent first step, it must be remembered that it should not be the only
basis for pricing.
Competition must also be considered - This means that the prevailing prices of other
establishment offering the same or similar products must be critically analyzed and compared.
• Without something unique to offer to the market, a product cannot usually be sold higher
than the prevailing prices of one's competitors.
Pricing method is called “competitive pricing" - This is true even if the cost to produce
products is higher than those of the competitors. Thus, price determined through cost based
methods should still be corrected by looking at the competitor's prices.
Pricing must also consider the amount of earning that the producer wants to get from
selling a product. This amount of earning's or “profit goal" can be different for each individual
product.
“Volume profit" or “volume profit pricing". - There are products that can be sold for
a lower price and at the same time earn through the number of items that can be sold for
a lower price and at the same time earn through the number of items that can be sold
because of low price.
• There are also products that can be sold for a high price bringing in a higher profit even if a
m
Author/s: Published On: Document No.:
u GRACE JOY A. CIPRIANO PERLEA CASIPIT
ALMA A. ELEMENTO JHOANNA T. LLAGAS
c Issued by: Revision No. Page
DAISY L. BORBE TOMMY ESTERON
KATRINA MARCELO MARY ROSE MANIPOR No.117
JOCELYN INOCENCIO
h smaller quantity can be sold.
However, this pricing strategy implies that there is something different or unique
about the product. Examples of these are premium pricing and image pricing being used by
ice cream premium brands or chocolates.
There are many ways of determining price. For our purpose, the two most commonly used cost
based methods will be discussed.
These are the cost percentage and mark-up methods. In order to determine the price through
these two, the entire process of standardization and recipe costing must first be done as pricing
requisites.
Customers
Profit goal
competition
Pricing
This is a pricing method that uses a standard food cost as percentage of sales that
ensures profitable operation. This is done by multiplying the raw food cost or recipe cost by the
food cost percentage.
Food Cost
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(food cost/ 100/ sales). This food cost percentage may vary for different establishments. However,
the standard industry percentage ranges between 30-40 . Percentages higher than 50 may point
out the operations probably won't be in business for too long. The goal of food producers is to
maintain the food cost percentage as low as possible without sacrificing quality. How the selling
price is determined through the food cost percentage method is shown in the illustration below.
The recipe for Chicken veloute with sauce has a yield of 4 servings. After costing the recipe,
the total cost amounted to P 647.50 The food cost percentage is 35 . The selling price for each
serving would thus be given by:
Illustration 12.3 sample computation to determine selling price using food cost percentage
method
As seen in the example, although the computed selling price was P 462.21, it was
rounded off to P 463. This is because it is customary in the food service industry to price menu
items so that they end in amounts of P 0.25, P0.5, P 0.75, or P 1.00 to speed up the totaling of
guest checks.
The customer can relate to the price faster, and less change is handled. This helps the
establishment provide better service and make operations more efficient. As a guide, the price
should be rounded to the higher number. However, if advantages can be gained by rounding to
the lower number, this can also be done.
The food cost percentage can also be expressed as a factor to make computing simpler.
This is especially done when there are a lot of food items that need to be priced. Many use or
confuse this as the mark- up method, when in fact this is just another form of food cost
percentage method.
The confusion seems to come from the fact the selling price is determined here by
multiplying the recipe cost by a cost factor called mark-up factor. However, the mark- up factor
is different from a mark- up since it is nothing but a multiplier derived by dividing one (1) by the
food cost percentage.
The recipe for Chicken veloute with sauce and Caesar Salad has a total recipe cost, amounting
to P161.88 and P 109.50 per serving respectively. The food cost percentage is 35 . The
selling price for each serving would thus given by:
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Note: the determined price for cordon blue is the same for both computations. This is because
these are not two different pricing methods but rather the same method. The mark-up factor is
simply a simpler expression for the food cost percentage. This can be clearly seen if we consider a
cost percentage of 25%. It is equivalent mark-up factor of 4(1/0.25) is easier to use than the cost
percentage of 25%.
MARK-UP METHOD
The Mark -up Method - or also known as cost- plus, as the name implies, literally means cost plus
mark -up.
1. Mark- up is the money added to the recipe cost to obtain a selling price. Just like
the food cost percentage, the mark - up varies from one establishment to another.
2. The rate of the mark- up is usually based either on the prices of competitors,
industry standard, or the profit that the owners want to earn.
3. This rate can be expressed as a fraction or percentages. However, the requisite
would still be same that is to first determine cost accurately.
4. The determination of the selling price using the mark- up method comes in two
steps. First, the mark- up must be determined by multiplying the recipe cost by the mark-
up rate. Then, this mark- up would be added to the recipe cost to complete step two and
thus determine selling price.
The formula for the selling price using the mark- up method is given by:
Mark- up = Recipe cost x Mark -up rate
Selling Price = Recipe cost + Mark- up
Do not confuse the mark- up rate with the food cost percentage. If you use the food
cost percentage as mark- up, it will not be enough since food cost is only a small portion of the
total cost needed to produce a product. Therefore, when using the mark- up method one must
consider all the cost incurred in production, to include labor, utilities, rent, etc. as well as the
targeted profit of the establishment.
1. The recipe for smoke salmon has a cost per serving of P68.60. The mark-up factor is 2.5. The
selling price for each serving would thus be given by.
Step.1 Determine Mark -up
Mark-up = cost per serving x mark-up rate
=P68.60 X 2.5
=P 171.50
Step 2. Determine selling price
Selling Price = cost per serving + mark- up
=P68.60 + P 171.50
=P 240.10
=P 240.25
2. The cost per portion for pork teriyaki is P 125.50. The mark-up rate is 85 . The selling price is
given by:
Mark- up = cost per serving x mark -up rate
=P 125.50X 0.85
=P 106.68
Selling Price = Cost per serving + mark-up
=P125.50 + P106.68
=P 232.18
Illustration 12.5 sample computation to determine selling price using mark-up method
Note: always remember that price is a very important aspect in the decision of a consumer to
patronize an establishment. It is essential that a price level be established that appeals to the
potential customers. It must be a price that the customers can afford as well as price that
represents the quantity of food and service that customers will receive.
_______________1. This refers to a financial gain, especially the difference between the amount
earned and the amount spent in buying, operating, or producing something.
_______________2. This is an amount that has to be paid or spent to buy or obtain something.
_______________3. This is the amount of earning that the producer wants to get from selling a
product.
_______________4. These are products that can be sold for a lower price and at the same time
earn through the number of items that can be sold for a lower price.
_______________5. It is a market value or agreed exchange value that enables a buyer to purchase
goods or services.
_______________6. A person who purchases goods and services for personal use.
_______________7. This is the money added to the recipe cost to obtain a selling price.
_______________8. A pricing method that uses a standard food cost as a percentage of sales that
ensure profitable operation.
_______________9. This is multiplying recipe cost by a cost factor.
_______________10. This is the price determined through cost-based methods that should still be
corrected by looking at the competitors’ prices.
Salt & Pepper 1.25 Chili sauce 1.20 Corn oil 47.45
Walnut 9.85
Selling Price
Caldereta P 20.00
PORTION CONTROL
Learning Objectives:
LEARNING OUTCOME
Introduction
From school cafeterias to fine dining restaurants, maintaining consistent food portions is
extremely important. Luckily, portion control tools help restaurant owners and staff maintain
control over how much food goes on each plate.
Restaurant portion control tools come in many shapes and sizes. Some of the most common tools
include portion scales, food dishers, and spoodles. But even everyday kitchen supplies, like
measuring cups and ladles, are great tools for controlling portions. Even singleserving packets of
condiments (like ketchup or soy sauce) are an example of restaurant portion control.
Portion control is determining the proper quantity of food to be served for each customer and
ensuring that this designated amount is actually served to the guest.
Portion control is also the method of ensuring that the correct number of servings is acquired from
a standardized recipe.
Guest Satisfaction
Consistent Products
Efficient Production
Guest Satisfaction. Assure the guests of the proper quantity for the price they pay.
Lower Cost. Higher Profit. Storage cost, investment, labor cost, and food cost are all
reduced, because food that is portioned well require less cutting and trimming.
Equal Portions – applies to products that yield more than one serving and
prepare in standard container
Portion Fill – applies to product that are portioned in the individual serving
containers
Smart Buying. Determine purchase specifications that best suit the needs of
operations and best market form of the ingredient rather than price.
Salad 75 – 100g.
Vegetable 50 – 100g.
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2. How would you check if the food portion is either too big or too small?
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Direction: Perform the instructions listed below. Read carefully and plan well before
undertaking the activity.
Note: to be cost efficient, the recipe may be quantified to a manageable amount between 5 –
10 servings depending on the possibility of selling the product and the production capability of
the kitchen.
Bibliography
Author/s: Published On: Document No.:
GRACE JOY A. CIPRIANO PERLEA CASIPIT
ALMA A. ELEMENTO JHOANNA T. LLAGAS
Issued by: Revision No. Page
DAISY L. BORBE TOMMY ESTERON
KATRINA MARCELO MARY ROSE MANIPOR No.136
JOCELYN INOCENCIO
Books
2016,
Culinary
Author/s: Published On: Document No.:
Math, John GRACE JOY A. CIPRIANO PERLEA CASIPIT
ALMA A. ELEMENTO JHOANNA T. LLAGAS
Issued by: Revision No. Page
DAISY L. BORBE TOMMY ESTERON
Wiley & KATRINA MARCELO MARY ROSE MANIPOR No.137
JOCELYN INOCENCIO