Post on 28-Sep-2020
38 Menu Cost Control
Plate Cost Card
Menu Item: Farfalle Arrabbiata (Bow-tie Pasta) Date: June 15, 20xx
Yield: 1 Serving (Portion) Plate Cost: $6.07
Minimum Menu Price: $18.97Food Cost Percent: 32% ($6.07 plate cost ÷ 0.32 = $18.968)
Recipe Portion Cost: $4.97 (taken from Recipe Cost Card on p. 51)
Additional Items (from Assignment 3)Salad
House SaladSmall Caesars
DressingsHouse DressingBlue CheeseCreamy ParmesanRaspberry Vinaigrette
Bread and ButterFocaccia BreadHerbed Butter
0.300.38
0.160.270.230.19
0.320.13
0.32+ 0.13
0.38
0.27
Total: $1.10 (Additional Items)
Recipe Portion Cost$4.97
++
==
Additional Items$1.10
Plate Cost$6.07
Plate Cost: $6.07
Figure 2.2 Plate Cost Card
Example: Most Expensive Serving ItemsSaladHouse Salad 0.30Small Caesars 0.40 Small Caesars 0.40 0.40DressingsHouse Dressing 0.16Blue Cheese 0.27 Blue Cheese 0.27 0.27Creamy Parmesan 0.23Raspberry Vinaigrette 0.19PotatoesBaked Potato 0.44 Baked Potato 0.44Garlic Smashed 0.37Oven Roast New Potatoes 0.41VegetablesAsparagus 0.42 Asparagus 0.42Seasonal Medley 0.33Bread and ButterFocaccia Bread 0.32 Focaccia Bread 0.32 0.32Herbed Butter 0.13 Herbed Butter 0.13 0.13 Total Cost $1.98 $1.12*
* (For a pasta entrée, there would be no potato or vegetable)
Sanders Book.indb 38 6/29/2015 2:53:32 PM
$6.09$6.09 $19.03
$19.03
0.40 0.40
$1.12
$1.12 $6.09
$6.09
44 Menu Cost Control
Cooking Loss Test
When an item such as prime rib of beef (#109 USDA Choice Rib) is portioned
portion cost (AS cost per oz) and contains the following information:
▶ Item: #109 USDA Choice Rib
▶ Date: Month, Day, and Year of the Test
▶ Prepared By:
▶ Cooking Procedure—should be according to a standardized HACCP Recipe: minimal shrinkage and moisture loss during cooking.
▶ from the cooking process. When the meat is removed from the oven, it is weighed, and that weight is subtracted from the Oven Prepared Weight to
▶ -
▶ Servable Weight—AS:of the Oven Prepared Weight.
▶ Adjusted Purchase Cost (from Butcher Test): Since fat can be used in other items or for other purposes, the market value price is determined for the trimmed fat and subtracted from the Purchased (Invoice) Cost to arrive at the Adjusted Purchase Cost.
▶ AS (As Served) Cost: Determines cost per pound and per ounce (for portion costing).
▶ Yield %: Knowing the yield percent for the three categories below is important when evaluating identical meat items.
Servable Weight–AS (As Served) %
NOTE: Portion cost can be determined for such items as prime rib of beef (#109 USDA Choice Rib) following a Cooking Loss Test that determines the AS cost per pound by converting to cost per ounce.
Knowing the exact portion cost for such high-cost items as prime rib allows food-service operators to be competitive in menu pricing. For example, the 8-ounce portion of prime rib could be reduced to a 6-ounce portion ($1.13 per ounce × 6 ounces = $6.78 portion cost)—further reducing the menu selling price.Banquet, catering, and convention sales managers competing with other estab-
portion over a thin slice of French bread, served with au jus sauce ($1.13 per ounce × 4 ounces = $4.52 portion cost).
Sanders Book.indb 44 6/29/2015 2:53:32 PM
Portion Cost 51
Assignment 3, answers
Recipe Cost Card Date: January 12, 20xx
Calculations
Sum of Ingredient Costs
$93.36
Recipe Cost
$4.67
Portion Cost
=
=
=
=Sum of Ingredient Costs
$84.87
Recipe Cost
$93.36
1.10
Spice Factor
20
Number of Portions
÷
÷
x
x
Yield: 20 servings, 14-ounce portion
Recipe Name: Farfalle Arrabbiata
Spice Factor: 10%
File Code: Entrée - 8 Recipe Cost: $93.36
Portion Cost: $4.67
DCA BF x H = IE ÷ D = H
$84.87
IF G HE
$11.07
$0.59
Cost
CONVERSION AMOUNTS
AS SERVED
RECIPE COST
Unit
PURCHASING
Quantity
$29.85
Cost
Peppers, green sliced
Peppers, red sliced
Bow-tie pasta (sub-recipe)
RECIPE CONTENTS
Unit
1 lb
1 gal
11 lb
22 lb
50 lb
9 lb
10 lb
10 bags (200/bg)
10 lb
$31.50
$412.50
$40.32
$17.50
$120.00
$45.40
$2.71
$1.43
$8.25
$3.36
$1.78
$0.06
$0.28
$11.07
$3.25
$4.74
$2.50
$51.56
$3.32
$4.45
$2.40
$1.54
Ingredient
gal
qt
Unit
Pomodoro sauce (sub-recipe)
Shrimp, 16/20 count
Calamata olives
Button mushrooms, whole
Bread sticks, thin 7.5”
Parmesan cheese
cup
cup
cup
oz
each
cup
each
gal
lb
cup
cup
cup
lb
lb
cup
each
8.50
8.50
1.50
11.00
100.00
40.00
1.50
12.00
12.00
1.75
1.75
1.50
5.50
SF SFOlive oilcup2.50
SF SFParsley, choppedcup1.25
6.25
40.00
5.50
2.50
0.75
Quantity
Sanders Book.indb 51 6/29/2015 2:53:34 PM
$99.37$4.97
$16.61
$3.36
$4.38
$90.34
$4.48$1.75
$99.37
$4.97$99.37
$90.34
lb
lb
lb
oz
Measuring Performance and Productivity 159
based on the total number of customers for each server.For Lucy, the percentage is calculated as follows:
Lucy actually sold 11 salads—2 more than the projected goal number of -
centage sales goal.-
computes the numbers.Management may select any number of food and beverage items to track with increased sales, including add-ons (items ordered in addition to the standard item), such as shrimp or crabmeat added to a salad. All items that management believes would increase sales and result in increased customer satisfaction can be tracked.
Total Numberof Customers
Percentage Goal(Item) (Sa92 0 10
÷
÷ . llads)
=
=
Numberto Be Sold
99.2 rounded to
regarding the quality of service by individual servers
a restaurant’s website as well as via social
networks.
Server Productivity Report
Dining Room Hours: 11:00 A.M.–2:00 P.M.5:00 P.M.–10:00 P.M.
Day: Friday Date: Janaury 15, 20xx
HA
Lucy
Mary
Jack
ServerName
Jack
Nick
Pam
Joan
B
StationNumber
1
2
3
1
2
3
4
C
Number ofHours
Worked
3
3
3
5
5
5
5
D
TotalSales
$1,329.35
1,380.10
1,221.55
$2,530.15
2,571.20
2,190.45
2,254.35
E
Sales perHour
$443.12
460.03
407.18
$506.03
514.24
438.09
450.87
F
TotalNumber ofCustomers
92
86
84
107
112
97
99
G
AverageCustomer
Sale
$14.45
16.05
14.54
$23.65
22.96
22.58
22.77
Lunch: 11:00 A.M.–2:00 P.M.
Dinner: 5:00 P.M.–10:00 P.M.
11
9
7
[9]
[9]
[8]
28
26
25
24
[27]
[28]
[24]
[25]
Salads10%
Appetizers25%
24
22
23
[23]
[22]
[21]
52
51
49
53
[54]
[56]
[49]
[53]
[Sales Percentages]
Soups25%
[Sales Percentages]
Desserts50%
20
26
22
[23]
[22]
[21]
31
29
28
21
[27]
[28]
[24]
[25]
EspressoDrinks
25%
EspressoDrinks
25%
Calculations D ÷ C = E D ÷ F = G
Figure 9.2 Server Productivity Report
Sanders Book.indb 159 6/29/2015 2:53:51 PM
×
×
Espresso Drink Control 215
▶ small—12 ounces; medium—16 ounces; and large—20 ounces.
▷ 12-ounce drinks usually contain a single shot of espresso.
▷ 16- or 20-ounce drinks usually contain double shots of espresso.
◆ 20-ounce drinks may contain a triple shot of espresso.
◆ Customers may order additional shots, which would be charged as “added shots,” ranging in price from 40 to 60 cents per shot.
Milk
▶ Milk is poured into a stainless steel pitcher and placed under the steam wand nozzle to be heated and steamed—unless an automatic machine is used.
▷ typically range from 20 to 50 percent, depending on the intended use (latte, cappuccino, or mocha).
▷ that remains unused in the pitcher, which would have to be calculated into the portion cost for each serving size of milk. eliminated with an automatic espresso machine.
▶ To determine the milk portion cost:
For the 12-ounce Latte—10 ounces of steamed milk is required, which is calculated as follows:
NOTE: -tion Cost for all of the drinks in Figure 13.1.
▷ Customers may request non-fat milk (skim milk), 2%, half-and-half, or soy milk. Some operators will charge extra for half-and-half and soy milk, but most operators will not.
▷ Half-and-Halfper half-gallon.
Unit Cost Yield64 ounces$ .1 92
÷÷
==
Unit Price(Cost per Ounce)$$0.030 per ounce
Unit Cost Yield64 ounces$5.10
÷÷
==
Unit Price(Cost per Ounce)$0.079 per ounce
Unit Cost Yield64 ounces$5.10
÷÷
==
Unit Price(Cost per Ounce)$0.079 per ounce
Sanders Book.indb 215 6/29/2015 2:53:58 PM
Steamed MilkServing Size Unit Price
Extended Price
Steamed Milk Portion Cost×
× $0.30 per portion$0.030 per oz10 ounces