Presentation on :-
Kitchen Cost Control
We extend our sincere gratitude towards
Mr. Ram Kailash Biccha for his constant
support & guidance for the completion of
our presentation.
Thank You sir !
This presentation helped us to develop our
presentation skills & we hope that you
find this presentation informative &
useful.
Acknowledgement
Contents
1.Introduction of food cost and portion control.
2.Consideration and necessity for portion control.
3.Standard Recipe and its objectives.
4.Components of Standard Recipe.
5.Portion sizes of Various Dishes.
6.Costing and Pricing Food items.
Kitchen cost control
Introduction of kitchen cost control
 Kitchen is a place where food is prepared & it is sub section
of food & beverage department.
 Cost control is the practice of identifying & reducing
business expenses to increase profits.
 So, kitchen cost control may be defined as controlling of
kitchen cost as well as food cost which is the main function
of food production management.
 Successful kitchen personnel, food and beverage controller and
steward have the ability to keep costs at predetermined level.
They understand that successful operation requires that cost be
carefully establish and monitored so that profit will result.
 Food, beverage and labor cost generally represent between 60%
and 70 % of the total cost of a kitchen operation . if these cost are
not carefully established and monitored, they can gradually
increase until profit is eliminated and losses are sustained.
Objective & importance of kitchen cost control
 Maintain profit
 Maintain competitive price
 Parameter in management performance evaluation
 To minimize the expenses
 To effectively use of available resources like equipment ,
manpower etc.
Cost concept in kitchen
o the expenses to the kitchen for operation. for example: salary,
material etc.
There are two type types of cost. they are:
1. Fixed cost: are those that are normally unaffected by changes in
sales volume. Such as labor cost, rent insurance premium etc.
2. Variable cost: are those cost that are clearly related to business
volume. As business volume increase, variable cost will increase
and vise versa. For example: material cost etc.
Ways of controlling kitchen cost control
cost control is very important to maximize profit of the
organization. The following controlling should be done to
controlling kitchen cost.
1. Food purchasing control
2. Food receiving & storing control
3. Food production control
4. Labor cost control
5. Handling equipment and power saving
Food purchasing control
 Food purchased has to be according to standard
specification.
 Perishable food has to be used at the time of purchased. Par
stock of food should be recorded daily.
 Non perishable food can be purchased to keep enough
supply for long period of time. Not to order too much stock &it
reduce cash flow on hand.
(always purchased the product of best value for
money)
Food receiving and storing control
Receiving
 Deliveries shall be accompanied with an invoice. The time of received it should be
added on stock book & product should store immediately.
 during receiving inspect quantity, quality and price of food material.
Storing
product shall be stored according to the recommended temperature. Keep frequently
used items readily available. Stored item shall be marked with the delivery date.
(if we do not control receiving and storing: it will be great
loss for kitchen department)
Food production control
 Food production control means controlling of portion size.
 Cost of each ingredient in the recipe has to be calculated
to determine the food cost.
 Sales forecasting & sales summary data were used to
food production control.
Labor cost control
 Higher number of employee means higher labor cost so kitchen department
should be aware about controlling of labor cost. Kitchen department should
maintain the labor turnover according to the need of the organization.
 Part time employees has to be employed & used smartly to reduce the labor
cost.
Handling equipment &power saving
 Handling each machine or utensil according to procedures & manufactures
direction. Unused machine & equipment should be stored properly.
Corrective maintenance has to be done by technician in case of any problem.
Power saving means saving of electricity cost. Check pulp and lambs regularly.
If they are not in used switch off it. Monitor consumption & find out potential
saving.
(if we care about little thing, it gives big result)
The cost control process
The cost control process consist of the following step:
1. Establish standard and standard procedures for
operation.
2. Train individual to follow establish standard.
3. Monitored performance and compare actual performance
with established standards.
4. Take appropriate actions to correct deviation from
standards.
Portion Control
Portion control means controlling the
size or quantity of food to be served to
each customer.The regulation of
portion weight is a part of the financial
control cycle,which is excercised in
every type of catering
establishment.The portion amount of
dishes varies from one establishment
to another.It is based on the type of
establishment,service method, and
price of dishes on the menu.
Portion control equipments
 Service spoon for curries, gravies,
sauce, pickles, etc.
 Scoops for ice cream, mashed potato,
etc.
 Ladles for soups curries, sauce, etc.
Different electronic equipments used in portion
control are:
 Tea/coffee machine
 Milk dispensers
 Bread slicer
 Butter machine
Manual equipment used in portion control
are:
 Ladles
 Serving spoon
 Scales
 Measures
Serving dishes used in portion control are
 Glasses
 Cups
 Soufflé dish
 Sauceboats
 Platters
Considerations of portion control
 The type of customer and establishment.
 The quality of food and service.
 The buying price of the raw food.
 The selling price of the prepared food.
Good portion control leads to profit maximization, which
follows from accurate cost control and portion pricing.
Other benefits include customer satisfaction, quality
control through regulated standard recipes and portion
preparation, minimum wastage level and accurate
purchasing, and therefore minimum stock held in
reserve.
Benefits
Purpose of portion control in general are:
 To ensure right portion for each customer.
 To control wastage,misuse and pilferage.
 To ensure that standard costing are as accurate as
possible.
 To ensure that the portion size of each dishes is
standardized.
 To control the purchase of more ingredients than
necessary.
 To maintain the revenue of food sale at the correct
profit to both customer and establishment.
STANDARD RECIPE:
A standard recipe is one that specifies the exact
amount of ingredients, equipment and preparation
method needed.
It had been tasted to provide an established yield
and quantity through multiple testing, in order to
develop the highest quality product in the most
efficient manner.
Ensures the same end product regardless of who
prepares it.
Can be used to save on and control food and labor
costs.
Regular monitoring of products is key to
identifying deviations from the recipe.
Allows you to scale up or down without
altering flavor, texture, or portion size.
A nutritional analysis is completed to
establish nutritional content per serving
OBJECTIVES OF STANDARD RECIPE
 Demonstrate the ability to read and execute a selected
written recipe.
 Identify importance of standardized recipes to a
successful food service operation.
 Identify components of standardized recipe.
 Correctly describe the limitations of a standardized
recipe
 Correctly convert recipe yields.
IMPORTANCE OF STANDARD RECIPE
 Standard recipes allow food service operations to
prepare a consistent product repeatedly.
 Helps in preparing food in large amounts without a
change in quality or portion size.
 It helps managers to calculate the exact amount of
ingredients to purchase to fit their needs and budget.
 Menus and purchasing decisions can be made in
advance, freeing up time and money for other
concerns.
 Standard recipe also speed up workflow after the
recipes have been learned by the staff, reducing the
need for direct supervision.
 Helps bringing Customer satisfaction and customer
expectations.
 Labor cost control time and scheduling efficiencies.
 Increase employee confidence- eliminated
guesswork, prevents food shortage during meal time.
COMPONENTS OF STANDARD RECIPE
 Name and title of the recipe
 Cooking temperature and time
 Equipment needed
Food safety guidelines/ HACCP i.e. minimum
internal cooking temperature of potentially
hazardous foods.
 List of ingredients.
 Amounts of ingredient required
 Units of measurement.
 Method of ingredient preparation.
 Ingredient or sub-assembly holding requirements, as needed
 Holding requirements for finished product as needed.
 Yield in weight or volume.
 Portion or serving size.
 Yield in portions.
HOW TO USE STANDARD RECIPE.
 Staff must understand how to read, measure and prepare
the food according to the recipe.
 Staff should be familiar with kitchen equipment and
where to find utensils.
 Staff should must be able to read the recipe and measure
ingredients correctly. For an example:- 1 cup of flour (8 oz
by volume), only weighs 4 oz. Weigh is a more accurate
measurement than volume.
 Different amounts can affect the quantity and quality of a
product and change the nutritional content.
LIMITATIONS OF STANDARD RECIPE.
 Ingredient substitutions
 Employee experience and training is required
 Equipment and facilities
 Financial constraints
 Learning the rules.
 Breaking the rules.
 Portion size is the amount of a food or drink that is
generally served, portion size is a significant
consideration in nutrition and weight control.
PORTION SIZE OF VARIOUS DISHES
1. APPETIZER
 appetizers are small portion of food item, serve as the
first course to stimulate the appetite. they may be serve in
liquid or solid form .
 it is important that an appetite should be colorful, dainty,
decorated and well presented.
 portion size of appetizer is between 80 to 150g.
1 portion = 130g
1. CHOILA
2. oeuf florentine
1 portion = 120g
3. melon frappe
1 portion = 150ml
2. soup
 soup is a food that is made by combining ingredients such
as meat and vegetables in stock or hot/boiling water, until
the flavor is extracted.
 portion size of soup is generally in between 180ml to
250ml
1. muligatwny soup
2. kwati
3. french onion soup
4. Gazpacho soup (cold soup)
1 portion = 200ml
1 portion = 200ml
1 portion = 200ml
1 portion = 200ml
3.MAIN COURSE
 the main course is the featured or primary dish in a meal
consisting of several courses. it usually follows the entrée.
 the main dish is usually the heaviest, heartiest and most
complex or substantial dish on a menu. the main
ingredients is usually meat, fish or another protein
sources.
 the portion size of main course is between 300 to 400g.
1. fish n' chips 2. chicken nugget
3. spaghetti bolongnaise 4. sizzler
1 portion = 300g
1 portion = 300g
1 portion = 300g
1 portion = 400g
4. DESSERT
 it is the sweet course eaten at the end of a meal. the
course usually consists of sweet foods and beverages
such as dessert wines or liqueurs but may includes
coffee, cheese, nuts or other savory items.
 the portion size of dessert is usually between 80 to 150g
1. shahi tukda 2. brownie
3. sikarni
4. ice cream
1 portion = 150g
1 portion = 125g
1 portion = 90g
1 portion = 120g
COSTING FOOD ITEMS
The hospitality industry is largely made up of commercially
focused business of various types(restaurant,hotels,bars etc)
with the intention of making a profit so that they can survive
(pay, staff, suppliers and other bills) and make plans for the
future.
In order to achieve this objective, it is essential to have an
awareness of costs and how to calculate selling prices that wil
achieve enough profit to allow the business to meet its financial
goals.
Costing formula
Beginning inventory + Purchases - Ending inventory
Food Sales
= Food Cost
“Food costing” is understanding the ratio between the
cost of raw materials that make up a dish and the
revenue generated by that dish. By calculating hoe much
spent, you’ll be able to understand the amount of actual
profit you make on your sales. If your food cost is too
high, you will struggle to make a profit and keep your
business afloat, if it’s too low you may be turning off
customers with high prices. While other costs may be
less flexible (like labor costs and fixed costs) food costing
needs to be compatible with your actual sales.
 In order to calculate food cost you are going to need a few
intergal numbers ;
1. Total AP cost inventory and items :
AP (as purchase ) is basically the cost of item per a
standardized measures (ounces or grams ) . It is the
beginning of year inventory . You measure your
inventory for the time period of your choise , how ever it
is easiest to measure a weeks worth inventory .
2. Recipe item EP weight and cost :
EP weight is edible portion amount of each recipe
ingredients in a standardized measure
3. Recipe cost per serving:
Total recipe EP cost /servings
4. Ending inventory :
The amount of inventory left over after the week .
With these numbers you can find your restaurant monthly
food cost . Costing is not a simple process how ever it
plays important part in keeping business on track .
Nowadays there are excellent online tools available to
help you to calculate and understand food cost.
PRICING
Pricing is an agreement where a buyers and seller
agree in advance on the price to be paid for a
product delivered in the future, based upon a
predetermined calculation.
WAYS TO PRICE THE PRODUCT
 Know the market:
 Choose the best pricing technique
 Work out your cost
 Consider cost plus pricing
 Set a values best price
 Think about other influence on price
Pricing formula
Labour + material = cost
2(Cost) =wholesale price
2(wholesale) = retail price
Kitchen Cost Control.

Kitchen Cost Control.

  • 1.
  • 2.
    We extend oursincere gratitude towards Mr. Ram Kailash Biccha for his constant support & guidance for the completion of our presentation. Thank You sir ! This presentation helped us to develop our presentation skills & we hope that you find this presentation informative & useful. Acknowledgement
  • 4.
    Contents 1.Introduction of foodcost and portion control. 2.Consideration and necessity for portion control. 3.Standard Recipe and its objectives. 4.Components of Standard Recipe. 5.Portion sizes of Various Dishes. 6.Costing and Pricing Food items.
  • 5.
  • 6.
    Introduction of kitchencost control  Kitchen is a place where food is prepared & it is sub section of food & beverage department.  Cost control is the practice of identifying & reducing business expenses to increase profits.  So, kitchen cost control may be defined as controlling of kitchen cost as well as food cost which is the main function of food production management.
  • 7.
     Successful kitchenpersonnel, food and beverage controller and steward have the ability to keep costs at predetermined level. They understand that successful operation requires that cost be carefully establish and monitored so that profit will result.  Food, beverage and labor cost generally represent between 60% and 70 % of the total cost of a kitchen operation . if these cost are not carefully established and monitored, they can gradually increase until profit is eliminated and losses are sustained.
  • 8.
    Objective & importanceof kitchen cost control  Maintain profit  Maintain competitive price  Parameter in management performance evaluation  To minimize the expenses  To effectively use of available resources like equipment , manpower etc.
  • 9.
    Cost concept inkitchen o the expenses to the kitchen for operation. for example: salary, material etc. There are two type types of cost. they are: 1. Fixed cost: are those that are normally unaffected by changes in sales volume. Such as labor cost, rent insurance premium etc. 2. Variable cost: are those cost that are clearly related to business volume. As business volume increase, variable cost will increase and vise versa. For example: material cost etc.
  • 10.
    Ways of controllingkitchen cost control cost control is very important to maximize profit of the organization. The following controlling should be done to controlling kitchen cost. 1. Food purchasing control 2. Food receiving & storing control 3. Food production control 4. Labor cost control 5. Handling equipment and power saving
  • 11.
    Food purchasing control Food purchased has to be according to standard specification.  Perishable food has to be used at the time of purchased. Par stock of food should be recorded daily.  Non perishable food can be purchased to keep enough supply for long period of time. Not to order too much stock &it reduce cash flow on hand. (always purchased the product of best value for money)
  • 13.
    Food receiving andstoring control Receiving  Deliveries shall be accompanied with an invoice. The time of received it should be added on stock book & product should store immediately.  during receiving inspect quantity, quality and price of food material. Storing product shall be stored according to the recommended temperature. Keep frequently used items readily available. Stored item shall be marked with the delivery date. (if we do not control receiving and storing: it will be great loss for kitchen department)
  • 14.
    Food production control Food production control means controlling of portion size.  Cost of each ingredient in the recipe has to be calculated to determine the food cost.  Sales forecasting & sales summary data were used to food production control.
  • 15.
    Labor cost control Higher number of employee means higher labor cost so kitchen department should be aware about controlling of labor cost. Kitchen department should maintain the labor turnover according to the need of the organization.  Part time employees has to be employed & used smartly to reduce the labor cost.
  • 16.
    Handling equipment &powersaving  Handling each machine or utensil according to procedures & manufactures direction. Unused machine & equipment should be stored properly. Corrective maintenance has to be done by technician in case of any problem. Power saving means saving of electricity cost. Check pulp and lambs regularly. If they are not in used switch off it. Monitor consumption & find out potential saving. (if we care about little thing, it gives big result)
  • 17.
    The cost controlprocess The cost control process consist of the following step: 1. Establish standard and standard procedures for operation. 2. Train individual to follow establish standard. 3. Monitored performance and compare actual performance with established standards. 4. Take appropriate actions to correct deviation from standards.
  • 19.
    Portion Control Portion controlmeans controlling the size or quantity of food to be served to each customer.The regulation of portion weight is a part of the financial control cycle,which is excercised in every type of catering establishment.The portion amount of dishes varies from one establishment to another.It is based on the type of establishment,service method, and price of dishes on the menu.
  • 20.
    Portion control equipments Service spoon for curries, gravies, sauce, pickles, etc.  Scoops for ice cream, mashed potato, etc.  Ladles for soups curries, sauce, etc.
  • 21.
    Different electronic equipmentsused in portion control are:  Tea/coffee machine  Milk dispensers  Bread slicer  Butter machine
  • 22.
    Manual equipment usedin portion control are:  Ladles  Serving spoon  Scales  Measures
  • 23.
    Serving dishes usedin portion control are  Glasses  Cups  Soufflé dish  Sauceboats  Platters
  • 24.
    Considerations of portioncontrol  The type of customer and establishment.  The quality of food and service.  The buying price of the raw food.  The selling price of the prepared food.
  • 25.
    Good portion controlleads to profit maximization, which follows from accurate cost control and portion pricing. Other benefits include customer satisfaction, quality control through regulated standard recipes and portion preparation, minimum wastage level and accurate purchasing, and therefore minimum stock held in reserve. Benefits
  • 26.
    Purpose of portioncontrol in general are:  To ensure right portion for each customer.  To control wastage,misuse and pilferage.  To ensure that standard costing are as accurate as possible.  To ensure that the portion size of each dishes is standardized.  To control the purchase of more ingredients than necessary.  To maintain the revenue of food sale at the correct profit to both customer and establishment.
  • 27.
    STANDARD RECIPE: A standardrecipe is one that specifies the exact amount of ingredients, equipment and preparation method needed. It had been tasted to provide an established yield and quantity through multiple testing, in order to develop the highest quality product in the most efficient manner. Ensures the same end product regardless of who prepares it. Can be used to save on and control food and labor costs.
  • 28.
    Regular monitoring ofproducts is key to identifying deviations from the recipe. Allows you to scale up or down without altering flavor, texture, or portion size. A nutritional analysis is completed to establish nutritional content per serving
  • 29.
    OBJECTIVES OF STANDARDRECIPE  Demonstrate the ability to read and execute a selected written recipe.  Identify importance of standardized recipes to a successful food service operation.  Identify components of standardized recipe.  Correctly describe the limitations of a standardized recipe  Correctly convert recipe yields.
  • 30.
    IMPORTANCE OF STANDARDRECIPE  Standard recipes allow food service operations to prepare a consistent product repeatedly.  Helps in preparing food in large amounts without a change in quality or portion size.  It helps managers to calculate the exact amount of ingredients to purchase to fit their needs and budget.  Menus and purchasing decisions can be made in advance, freeing up time and money for other concerns.
  • 31.
     Standard recipealso speed up workflow after the recipes have been learned by the staff, reducing the need for direct supervision.  Helps bringing Customer satisfaction and customer expectations.  Labor cost control time and scheduling efficiencies.  Increase employee confidence- eliminated guesswork, prevents food shortage during meal time.
  • 32.
    COMPONENTS OF STANDARDRECIPE  Name and title of the recipe  Cooking temperature and time  Equipment needed
  • 33.
    Food safety guidelines/HACCP i.e. minimum internal cooking temperature of potentially hazardous foods.
  • 34.
     List ofingredients.  Amounts of ingredient required  Units of measurement.  Method of ingredient preparation.  Ingredient or sub-assembly holding requirements, as needed  Holding requirements for finished product as needed.  Yield in weight or volume.  Portion or serving size.  Yield in portions.
  • 35.
    HOW TO USESTANDARD RECIPE.  Staff must understand how to read, measure and prepare the food according to the recipe.  Staff should be familiar with kitchen equipment and where to find utensils.  Staff should must be able to read the recipe and measure ingredients correctly. For an example:- 1 cup of flour (8 oz by volume), only weighs 4 oz. Weigh is a more accurate measurement than volume.  Different amounts can affect the quantity and quality of a product and change the nutritional content.
  • 36.
    LIMITATIONS OF STANDARDRECIPE.  Ingredient substitutions  Employee experience and training is required  Equipment and facilities  Financial constraints  Learning the rules.  Breaking the rules.
  • 38.
     Portion sizeis the amount of a food or drink that is generally served, portion size is a significant consideration in nutrition and weight control.
  • 39.
    PORTION SIZE OFVARIOUS DISHES 1. APPETIZER  appetizers are small portion of food item, serve as the first course to stimulate the appetite. they may be serve in liquid or solid form .  it is important that an appetite should be colorful, dainty, decorated and well presented.  portion size of appetizer is between 80 to 150g.
  • 40.
    1 portion =130g 1. CHOILA 2. oeuf florentine 1 portion = 120g 3. melon frappe 1 portion = 150ml
  • 41.
    2. soup  soupis a food that is made by combining ingredients such as meat and vegetables in stock or hot/boiling water, until the flavor is extracted.  portion size of soup is generally in between 180ml to 250ml
  • 42.
    1. muligatwny soup 2.kwati 3. french onion soup 4. Gazpacho soup (cold soup) 1 portion = 200ml 1 portion = 200ml 1 portion = 200ml 1 portion = 200ml
  • 43.
    3.MAIN COURSE  themain course is the featured or primary dish in a meal consisting of several courses. it usually follows the entrée.  the main dish is usually the heaviest, heartiest and most complex or substantial dish on a menu. the main ingredients is usually meat, fish or another protein sources.  the portion size of main course is between 300 to 400g.
  • 44.
    1. fish n'chips 2. chicken nugget 3. spaghetti bolongnaise 4. sizzler 1 portion = 300g 1 portion = 300g 1 portion = 300g 1 portion = 400g
  • 45.
    4. DESSERT  itis the sweet course eaten at the end of a meal. the course usually consists of sweet foods and beverages such as dessert wines or liqueurs but may includes coffee, cheese, nuts or other savory items.  the portion size of dessert is usually between 80 to 150g
  • 46.
    1. shahi tukda2. brownie 3. sikarni 4. ice cream 1 portion = 150g 1 portion = 125g 1 portion = 90g 1 portion = 120g
  • 47.
    COSTING FOOD ITEMS Thehospitality industry is largely made up of commercially focused business of various types(restaurant,hotels,bars etc) with the intention of making a profit so that they can survive (pay, staff, suppliers and other bills) and make plans for the future. In order to achieve this objective, it is essential to have an awareness of costs and how to calculate selling prices that wil achieve enough profit to allow the business to meet its financial goals.
  • 48.
    Costing formula Beginning inventory+ Purchases - Ending inventory Food Sales = Food Cost
  • 49.
    “Food costing” isunderstanding the ratio between the cost of raw materials that make up a dish and the revenue generated by that dish. By calculating hoe much spent, you’ll be able to understand the amount of actual profit you make on your sales. If your food cost is too high, you will struggle to make a profit and keep your business afloat, if it’s too low you may be turning off customers with high prices. While other costs may be less flexible (like labor costs and fixed costs) food costing needs to be compatible with your actual sales.
  • 50.
     In orderto calculate food cost you are going to need a few intergal numbers ; 1. Total AP cost inventory and items : AP (as purchase ) is basically the cost of item per a standardized measures (ounces or grams ) . It is the beginning of year inventory . You measure your inventory for the time period of your choise , how ever it is easiest to measure a weeks worth inventory . 2. Recipe item EP weight and cost : EP weight is edible portion amount of each recipe ingredients in a standardized measure
  • 51.
    3. Recipe costper serving: Total recipe EP cost /servings 4. Ending inventory : The amount of inventory left over after the week . With these numbers you can find your restaurant monthly food cost . Costing is not a simple process how ever it plays important part in keeping business on track . Nowadays there are excellent online tools available to help you to calculate and understand food cost.
  • 53.
    PRICING Pricing is anagreement where a buyers and seller agree in advance on the price to be paid for a product delivered in the future, based upon a predetermined calculation.
  • 54.
    WAYS TO PRICETHE PRODUCT  Know the market:  Choose the best pricing technique  Work out your cost  Consider cost plus pricing  Set a values best price  Think about other influence on price
  • 55.
    Pricing formula Labour +material = cost 2(Cost) =wholesale price 2(wholesale) = retail price