PART 3 22ND (1)

SECTION 3 COST RECIPES What Is a Food Cost? Food cost is the ratio of a food outlets cost of ingredients (Food Ingredients) and the revenue that those ingredients generate when the menu items are sold (Food Sales). Food cost is always expressed as a percentage and can range from 20% all the way to 35% on average. For example, a hotel will have a higher food cost as they have the input of room revenue, whereas a stand- alone food outlet generally only has food & beverage sales to finance the business, so a lower food cost is needed. A simple way to put it is:  The higher the food cost the lower the profit.  The lower the food cost the higher the profit. Calculations In the Kitchen The importance of understanding numbers and calculations cannot be underestimated when working in the kitchen. Everything we do is based on scaling, converting, and calculating recipes which are expressed in numbers. What is scaling? Scaling is when we weigh or measure ingredients when doing our Mise En Place to produce food. In our line of work, it is important for us to make money for our employer or for ourselves, whilst still providing the best quality we can deliver to our customers so we must know how to come to the required food cost percentage. This enables us to ensure a return to the owner/investor, so a basic knowledge of food costing is required. Accuracy in following recipes correctly is very important in all kitchens, failing to weigh ingredients correctly will result in the following problems:  Incorrect recipe yield. (Wastage)  Running out of food during service.  Failure to meet the required food cost (Profit)  The food will taste different than what is required.  In pastry the recipe will not work. (Too hard or too soft) In this chapter we will take you through all the steps from raw ingredients to understanding basic recipe costing. Weights With the advent of accurate electronic scales, it has become more common to weigh liquids for use in recipes, avoiding the need for accurate volumetric utensils. Ingredients are counted in grams in this costing format example 1Kg Flour is 1000Gr Flour. 1 Ml of water weighs exactly 1 Gram so a recipe calling for 300 Ml of water can simply be substituted with 300 Gr of water. Trim Yield The first step is how to calculate fruit, herb, and vegetable weights. Vegetables Herbs and fruit are very common ingredients in kitchens and in most instances, we are required to peel, trim, or seed these ingredients, and know how much is left for use.

How to calculate the Edible Portion percentage A s P urchased AP Weight and E dible P ortion EP Weight The percentage yield of a Fruit or Vegetables indicates an average how much of the AP weight A s P urchased weight is left after trimming to produce the ready to cook/use ingredient which is called the EP Weight E dible P ortion Weight. How to Calculate the EP Yield?  Weigh the Fruit or Vegetable before trimming/peeling this is the AP Weight  Trim/ peel/core the items as required to get the edible portion.  Weigh the trimmed item this is the EP Weight  Divide the AP Weight by the EP Weight Yield Variations The yield can vary to the skill levels of your staff. Inexperienced staff will produce more wastage in all areas. The size of the vegetables will also vary. Specify in your ordering the size you require. The quality of your ingredients. This is where stock rotation is vital as spoiled ingredients result in a dead loss.

A list of common EP portion percentages is listed here. FRUIT EP % VEGETABLE EP% 1 Apples 93 1 Asparagus 55 2 Avocados 75 2 Beans, green, 88 3 Bananas 64 3 Beetroot 45 4 Blueberries 87 4 Broccoli fresh, untrimmed 81 5 Blueberries, frozen 91 5 Broccoli frozen, spears 90 6 Cantaloupe 47 6 Broccoli fresh, trimmed, florets 100 7 Clementine Oranges 80 7 Brussel Sprouts 74 8 Coconut 50 8 Cabbage 90 9 Grapefruit 48 9 Capsicum 80 10 Grapes 97 10 Carrots fresh, baby 100 11 Honey Dew 60 11 Carrots fresh, without tops 83 12 Honeydew Melon 46 12 Carrots frozen, sliced, cooked 95 13 Kiwi 87 13 Cauliflower, fresh 62 14 Lemon 45 14 Celery 83 15 Lime 35 15 Cucumber 84 16 Mangoes 69 16 Egg Plant 81 17 Oranges, canned 61 17 French fries, crinkle cut 81 18 Papaya 65 18 French fries, curly cut 66 19 Peaches, fresh, whole 76 19 French fries, straight cut 63 20 Pears 75 20 Garlic 87 22 Pineapple 61 21 Leek 50 23 Pineapple 55 22 Lettuce, fresh, dark green leafy 66 24 Plums 95 23 Lettuce, fresh, iceberg 76 25 Strawberries 88 24 Lettuce, fresh, romaine 64 26 Watermelon 61 25 Mushroom 95 26 Onions, green 83 27 Onions, mature, 88 28 Parsley 85 29 Peas 38 30 Potatoes Chef 85 31 Potatoes Red 81 32 Potatoes, frozen, wedges 83 33 Radish 90 34 Shallots 89 35 Spinach, fresh, 88 36 Sweet potatoes 80 37 Tomatoes 86 38 Turnip 80 39 Zucchini 95

Butchers Yield Test Fruit and vegetable trim isn’t very valuable and is usually considered waste. However, some of the trim from meat, poultry and seafood has value. You can use it to make other saleable dishes. EXAMPLE 1 We will use the lamb shoulder for our lamb navarin as an example. We usually buy in Lamb shoulders whole. For this example, we will bone, trim, and then dice the lamb. 1 Weigh the whole shoulder of lamb. AP weight 2000Gr 2 Bone and trim the shoulder. 3 Weigh the Edible Portion EP weight 1600 Gr 4 Weigh the useable trim. Useable trim 170 Gr 5 Weigh the waste trim. Waste trim 230 Gr Yield Percentages 1600 EP ÷ 2000 AP X 100 = 80% The lamb shoulder is valued at $22.00 per Kilogram. 1.6 X 22. OO = 35.20 Cost of the lamb used is $35.20. Useable trim 170 Gr UT 170 ÷ 2000 AP X 100 = 8.5% The trim is sent to our butcher shop to be included into our lamb rosemary sausages. Cost of the trim .170 X 22 = $3.74 Waste trim 130 Gr WT 230 ÷ 2000 AP X 100 = 11.5% The bones may be kept and used in the production of stock/soup. Cost of the waste .230 X 5.06 =$5.06 EXAMPLE 2 Our restaurant has an upcoming booking for 15 covers with 200 Gr Grilled Striploin on the menu. Our head chef ordered a whole striploin weighing 4600 Gr. The W aste T rim is known at 26% Will we have enough steak for the function? How do we calculate to find out? 1 AP WEIGHT 4600 X 26 ÷ 100 = WT 1196 (Waste Trim) 2 AP 4600 – WT 1196 = EP 3404 3 3404 ÷ 200 = 17 steaks Its calculated we have enough with 2 left over The striploin will be kept in case we need them during the function and, if not be sent to the coffee house kitchen for use on the A la Carte menu EXAMPLE 3 You have cleaned one portion of squid and obtained an EP yield of 120 gr which equates to 42.85% . How much AP squid did you have before cleaning and trimming? 120 ÷ 42.85 X 100 = 280 Gr of AP Squid

How To Calculate the Quantity Required For 8230 Grams of Ep Lamb 8230Gr ÷ 0.80 = 10,287 Gr of AP weight of lamb shoulder to order. We would round up to 10,300 Gr of Lamb Shoulder to order. Calculate Amount Needed to Order. Due to the difference in weights after we peel, trim, bone or seed these ingredients, we need to know how much to order to correctly complete the recipe. Example You need 8230 Gr of Edible Portion Diced Lamb shoulder for the upcoming function. How much As Purchase Lamb shoulder do you need to order? We previously did a butchers yield test on lamb shoulder and worked out we have an 80% yield percentage. The first step Change the % to a decimal by moving the decimal point 2 places to the left. Change the percentage to a decimal 80% = 0.80. The second step Divide the EP weight required by this number 0.80 to get the AP weight. 8230Gr ÷ 0.80 = 10287 Gr of AP weight of lamb shoulder to order for the function.