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Basic Food Costing

EP Weight / AP Weight = Yield Percentage

4 lb peeled potatoes / 5 lb AP potatoes = 80%
Yield

Chef Michael Scott
Lead Chef Instructor AESCA
Boulder

• AP = As Purchased
• EP = Edible portion
How to do a Yield Test

• Effective use of trim
• Cost controls

• Calculate the yield percentage
EP weight / AP weight = Yield percentage

Chef Michael Scott
Lead Chef Instructor AESCA
Boulder

• Weigh the ingredient As Purchased
• Peel, trim and clean the ingredient as required for the recipe
• Weight the usable trim to obtain EP
Yield Percentage & Purchasing
• Using Y% to calculate product needed
Fabrication decreases the usable quantity of an ingredient
therefore increasing the overall cost of the ingredient
AP cost / Yield % = EP cost

.41 per lb (AP) / .80 = .51 per LB (EP cost)
*(must be in the same unit of measure)

Chef Michael Scott
Lead Chef Instructor AESCA
Boulder

• 12 lb peeled potatoes / .80 (Yield %) = 15 lb AP
Basic Recipe Costing
• Determine the cost of each ingredient taking into
consideration any yield issues

Cost per portion = total recipe cost / # of portions
• Controlling Food Cost
•
•
•
•

Cross utilization
Proper purchasing systems
Kitchen procedures
Standard portions

Chef Michael Scott
Lead Chef Instructor AESCA
Boulder

• Total all ingredient costs = total recipe cost

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07 basic food costing

  • 1. Basic Food Costing EP Weight / AP Weight = Yield Percentage 4 lb peeled potatoes / 5 lb AP potatoes = 80% Yield Chef Michael Scott Lead Chef Instructor AESCA Boulder • AP = As Purchased • EP = Edible portion
  • 2. How to do a Yield Test • Effective use of trim • Cost controls • Calculate the yield percentage EP weight / AP weight = Yield percentage Chef Michael Scott Lead Chef Instructor AESCA Boulder • Weigh the ingredient As Purchased • Peel, trim and clean the ingredient as required for the recipe • Weight the usable trim to obtain EP
  • 3. Yield Percentage & Purchasing • Using Y% to calculate product needed Fabrication decreases the usable quantity of an ingredient therefore increasing the overall cost of the ingredient AP cost / Yield % = EP cost .41 per lb (AP) / .80 = .51 per LB (EP cost) *(must be in the same unit of measure) Chef Michael Scott Lead Chef Instructor AESCA Boulder • 12 lb peeled potatoes / .80 (Yield %) = 15 lb AP
  • 4. Basic Recipe Costing • Determine the cost of each ingredient taking into consideration any yield issues Cost per portion = total recipe cost / # of portions • Controlling Food Cost • • • • Cross utilization Proper purchasing systems Kitchen procedures Standard portions Chef Michael Scott Lead Chef Instructor AESCA Boulder • Total all ingredient costs = total recipe cost