FN 24 Lab Exercise 9 Costing

8/19/2019 FN 24 Lab Exercise 9 Costing

1/25

RECIPE COSTING


2/25

Two methods of costing ingredients

1. AP (as purchased) method

– For costing an ingredient at

purchase price; doesn’t take TRI ! "A#T$ into account

2. EP (edible portion) method

– For costing an ingredient after ithas %een trimmed and cooked

(&RA$F' *)


3/25

$+amp,es-

• AP

Ten pounds of onion' diced

• EP Ten pounds of diced onion

I&I/AT$- AP or $P in 0our recipes

(&RA$F' *)


4/25

2ie,d Percent

• i3erence %etween AP weightand $P weight

Yield % 4 $P amount (weight or

5o,ume)

AP amount (weight or5o,ume)

• 6thers- 2ie,d percentage chart' F/T'%utcher test' cooking test etc.

• To determine the amount of APneeded (&RA$F' * and 7ones' 8)


5/25

T6 9$T AP :A&TIT2&$$$

$P :A&TIT2

2I$


6/25

#teps in costing-1. /op0 the ingredients from the recipe'

check for accurac0

.


7/25

AP cost per unit

/ost (from in5oice) in Php

AP unit


8/25

#teps (cont)

. /a,cu,ate $P cost per unit

AP cost per unit in Php 2ie,d

=age

C. u,tip,0 $P cost per unit %0item >uantit0 (actua, amountused in the recipe)

(Pa0neBPa,acio and Theis'C' 6Dugo'1EEE &RA$F' * and 7ones' 8)


9/25

#teps (cont)

*. Ger%s ! spices- accepta%,e toadd = of tota, recipe cost

8. #um up a,, recipe item costs

E. i5ide the sum %0 the num%erof ser5ing portions to gett#nd#rd portion cot

(Pa0neBPa,acio and Theis'C' 6Dugo'1EEE &RA$F' * and 7ones' 8)


10/25

$+amp,e-

• Recipe - Fried egg

1 pc egg

1 tsp sa,t1 tsp oi,

H of ser5ings- 1


11/25

Ingredient Item

Quantity(in EP)

AP cost

and unit of

measure

(Php/unit)

AP Cost per

unit

(Php/unit)

Yield

Percentage

(%)

EP Cost

per unit

(Php/unit)

Recipe Item

Cost

(Php)

$gg 1 pc Cdoen

1

#a,t g kg 1

6i, m< 1 1. <

1

Total Recipe

cost:

Portion cost:


12/25

Ingredient Item

Quantity(in EP)

AP cost

and unit of

measure

(Php/unit)

AP Cost per

unit

(Php/unit)

Yield

Percentage

(%)

EP Cost

per unit

(Php/unit)

Recipe Item

Cost

(Php)

$gg 1 pc Cdoen

pc 1 . .

#a,t g kg .

g

1 . .1

6i, m< 1

1. <

.1? 1 .1? .1

Total Recipecost: Php5.!

Portion cost: Php

5.!


13/25

$+amp,e-

• Recipe - 1 g s>uash

g sa0ote

1 tsp sa,t1 tsp oi,

H of ser5ings-


14/25

Ingredient Item

Quantity(in EP)

AP cost

and unit of

measure

(Php/unit)

AP Cost per

unit

(Php/unit)

Yield

Percentage

(%)

EP Cost

per unit

(Php/unit)

Recipe Item

Cost

(Php)

#>uash

1g @g

*

#a0ot

e

g

g

8

#a,t g kg 1

6i, m< 1

1. <

1

Total Recipe

cost:

Portion cost:


15/25

Ingredient Item

Quantity(in EP)

AP cost

and unit of

measure

(Php/unit)

AP Cost per

unit

(Php/unit)

Yield

Percentage

(%)

EP Cost

per unit

(Php/unit)

Recipe Item

Cost

(Php)

#>uash

1g @g

.8 * .1* 1.C*

#a0ot

e

g

g

.1 8 .1

#a,t g kg .

g

1 . .1

6i, m< 1

1. <

.1? 1 .1? .1

Total Recipe

cost:

Php

"."#

Portion cost: Php

#$.#


16/25

Rounding 63 Ru,es

If the Jrst digit to %e dropped is $'drop it and a,, the digits to the rightof it

$+amp,e-

Round of to two decima, p,acesC.?@@ &2.'


17/25

Rounding 63

• If the Jrst digit to %e dropped is 'increase the num%er to %e rounded'that is' the preceding Jgure

$+amp,e-

Round of to two decima, p,acesC.?C@

&2.


18/25

Rounding 63

• If the Jrst digit to %e dropped i 'round the digit that is to %e roundedo3 so that it wi,, %e e5en. Kero is

considered as e5en.

$+amp,e-

Round of to two decima, p,acesC.?@ &2.


19/25

Rounding 63


considered as e5en.

$+amp,e-

Round of to two decima, p,acesC.@ &2.2


20/25

Rounding 63


considered as e5en.

$+amp,e-

Round of to two decima, p,acesC.E@ &2.&*


21/25

Rounding 63


considered as e5en.

$+amp,e-

Round of to two decima, p,acesC.@ &2.*


22/25

N!trient C#lc!l#tion


23/25

&utrient /a,cu,ations

• Food /omposition Ta%,e

R$$L$R-

&utrient content are in 1g $IL


24/25

F6R


25/25

Formu,a

&utrient Ade>uac0 per $P amount offood

4 &utrient /ontent + 1=

R$&I 5a,ue of the nutrient

M Fina, answer shou,d %e in +holen!mber

FN 24 Lab Exercise 9 Costing

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