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Standard Portion Cost: Butcher Test
Test designed to determine standard portion costs
for those items portioned before cooking
Goal : Determine Serving price (SPC) versus Purchase price.
Concept: What you serve can cost more than what you bought it for.
- Applies to wholesale cuts, not portion cut
- wholesale cuts usually ‘render’ more than what you bought it for
- Focus is on “primary part” of the wholesale cut
Process: Usually involves a team: chef/manager/cost controller/butcher
1. One member does the recording
2. As piece is “broken down”, various cuts/parts are separated
3. Total weight of cuts/parts almost never = original weight
- difference is a DERIVED number based on weight difference
Standard Portion Cost: Butcher Test (con’t)
Loss in cutting = A Derived number
add weights of all know cuts/parts
and subtract from purchased weight
Standard Portion Cost: Butcher Test (con’t)
Also called “yield factor or %”
Use to compare vendors & value
Use to compare different cuts
Standard Portion Cost: Butcher Test (con’t)
Want values/lb for all parts Except the principal part - why
the cut was purchased to begin with.
Get these current prices from your regular purveyor(s)
These prices should represent a reasonable market value
Standard Portion Cost: Butcher Test (con’t)
Total Value for these secondary cuts/parts:
Total Value for the primary cut (usable meat):
A DERIVED #
Standard Portion Cost: Butcher Test (con’t)
Standard Portion Cost: Butcher Test (con’t)
Portion Size: a pre-established number found in the menu item’s
standard recipe
Standard Portion Cost: Butcher Test (con’t)
Cost Factors
Market prices are not stable, causing usable pound/SPC costs to change.
Cost factors allow:
- simple way to (re)calculate usable pound costs and portion costs
- eliminates need for new/frequent butcher test(s)
- Yield Factor or % remains Constant
Standard Portion Cost: Butcher Test (con’t)
Cost per usable lb.
Purchase price per lb.
= Cost Factor per lb.
$12.4988
$6.11
= 2.0456
Portion Cost
Purchase price per lb.
= Cost Factor per Portion
$4.6871
$6.11
= .7671
Helps tell you the
impact of the $0.26/lb increase
Standard Portion Cost: Butcher Test (con’t)
Example: Price/lb of tenderloin increasing from $6.11 to $6.37.
You need to know the new SPC
Using Cost Factors, no new Butcher Test is required
2.0456 x $6.37 = $13.0305 = $13.03 /usable pound
Rewrite the Cost Factor forumla
Cost factor per lb. x New Purveyor price per lb.
Will give Cost of a usable lb. at new price
Cost factor per portion x New Purveyor price per lb.
0.7671 x $6.37 = $4.8864 = $4.89/standard portion
Rewrite the Cost Factor forumla
Will give Standard Portion Cost (SPC) at new price
The 26¢ /purchase lb increase leads to a 53¢ /usable lb increase and
a 20¢ /portion increase.
Standard Portion Cost: Butcher Test (con’t)
Shortcoming: B/C it is based on a Butcher test,the factors can only
be used on the identical size portion. You could, however, start at
useable price / lb and recalculate (Universal Formula Below)
Cost factor per lb. x Portion size (in oz.) x New Price per lb
6 oz Portion (SPC) Cost at New specified Purveyor Price
2.0456 x 6 x $6.37 = $4.8864 = $4.89/standard portion
16 oz
16
Cost factor per lb. x Portion size (in oz.) x New Price per lb
7oz Portion (SPC) Cost at New specified Purveyor Price
2.0456 x 7 x $6.37 = $5.7008 = $5.70/standard portion
16 oz
16
Standard Portion Cost: Butcher Test (con’t)
Conclusion:
• Formulas provide operators with tools to quickly recalculate costs
• Analyze margins and when menu prices may have to increase
• For Accuracy, Butcher tests should be done 3-4 times/year
• and on more than 1 sample per butcher test to get ‘averages’
• Once again a cost/benefit trade-off decision
• Benefits of Butcher testing are:
• can compare suppliers if testing identical pieces (value)
• allows for monitoring of how the Standard Specifications are
being adhered to by purveyor/purchasing/receiving
• with exact costs know, menu planning is greatly improved
• Compare to preportioned item pricing if using
Standard Portion Cost: Using Yield Factor or %
Ratio of the weight of part of a product to the
weight of that product as purchased
Goal : Determine Serving price (SPC) versus Purchase price.
Concept: What is left to sell after in-house butchering/processing
portionable weight / original purchased weight
• included in the Butcher and Cooking Loss tests
• Ratio to Total Weight & Saleable Weight respectively
Once determined, Yield % is has many uses
Standard Portion Cost: Using Yield Factor or % (con’t)
# Portions = Quantity xYield %
Portion Size (as a pound decimal)
Portion size = Quantity xYield %
# Portions
Yield % = # Portionsx Portion Size
Quantity
Variations of Basic Fromula
Standard Portion Cost: Using Yield Factor or % (con’t)
Example of Yield % Use
Problem: Need to Purchase Correct amount of Pork Loin to
serve 5 ounce portions of Loin of Pork a Maison to 32 guests.
Quantity = 32 x .3125 (5 oz. as a decimal)
.6667 Yield % (from Cooking Loss example)
Quantity = 14.9999 lbs = 15 lbs or 2 each 7.5 lb. pork loins
All else being equal & IF future pork loins have same yield

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yield_test_info.PPT

  • 1. Standard Portion Cost: Butcher Test Test designed to determine standard portion costs for those items portioned before cooking Goal : Determine Serving price (SPC) versus Purchase price. Concept: What you serve can cost more than what you bought it for. - Applies to wholesale cuts, not portion cut - wholesale cuts usually ‘render’ more than what you bought it for - Focus is on “primary part” of the wholesale cut Process: Usually involves a team: chef/manager/cost controller/butcher 1. One member does the recording 2. As piece is “broken down”, various cuts/parts are separated 3. Total weight of cuts/parts almost never = original weight - difference is a DERIVED number based on weight difference
  • 2. Standard Portion Cost: Butcher Test (con’t) Loss in cutting = A Derived number add weights of all know cuts/parts and subtract from purchased weight
  • 3. Standard Portion Cost: Butcher Test (con’t) Also called “yield factor or %” Use to compare vendors & value Use to compare different cuts
  • 4. Standard Portion Cost: Butcher Test (con’t) Want values/lb for all parts Except the principal part - why the cut was purchased to begin with. Get these current prices from your regular purveyor(s) These prices should represent a reasonable market value
  • 5. Standard Portion Cost: Butcher Test (con’t) Total Value for these secondary cuts/parts: Total Value for the primary cut (usable meat): A DERIVED #
  • 6. Standard Portion Cost: Butcher Test (con’t)
  • 7. Standard Portion Cost: Butcher Test (con’t) Portion Size: a pre-established number found in the menu item’s standard recipe
  • 8. Standard Portion Cost: Butcher Test (con’t) Cost Factors Market prices are not stable, causing usable pound/SPC costs to change. Cost factors allow: - simple way to (re)calculate usable pound costs and portion costs - eliminates need for new/frequent butcher test(s) - Yield Factor or % remains Constant
  • 9. Standard Portion Cost: Butcher Test (con’t) Cost per usable lb. Purchase price per lb. = Cost Factor per lb. $12.4988 $6.11 = 2.0456 Portion Cost Purchase price per lb. = Cost Factor per Portion $4.6871 $6.11 = .7671 Helps tell you the impact of the $0.26/lb increase
  • 10. Standard Portion Cost: Butcher Test (con’t) Example: Price/lb of tenderloin increasing from $6.11 to $6.37. You need to know the new SPC Using Cost Factors, no new Butcher Test is required 2.0456 x $6.37 = $13.0305 = $13.03 /usable pound Rewrite the Cost Factor forumla Cost factor per lb. x New Purveyor price per lb. Will give Cost of a usable lb. at new price Cost factor per portion x New Purveyor price per lb. 0.7671 x $6.37 = $4.8864 = $4.89/standard portion Rewrite the Cost Factor forumla Will give Standard Portion Cost (SPC) at new price The 26¢ /purchase lb increase leads to a 53¢ /usable lb increase and a 20¢ /portion increase.
  • 11. Standard Portion Cost: Butcher Test (con’t) Shortcoming: B/C it is based on a Butcher test,the factors can only be used on the identical size portion. You could, however, start at useable price / lb and recalculate (Universal Formula Below) Cost factor per lb. x Portion size (in oz.) x New Price per lb 6 oz Portion (SPC) Cost at New specified Purveyor Price 2.0456 x 6 x $6.37 = $4.8864 = $4.89/standard portion 16 oz 16 Cost factor per lb. x Portion size (in oz.) x New Price per lb 7oz Portion (SPC) Cost at New specified Purveyor Price 2.0456 x 7 x $6.37 = $5.7008 = $5.70/standard portion 16 oz 16
  • 12. Standard Portion Cost: Butcher Test (con’t) Conclusion: • Formulas provide operators with tools to quickly recalculate costs • Analyze margins and when menu prices may have to increase • For Accuracy, Butcher tests should be done 3-4 times/year • and on more than 1 sample per butcher test to get ‘averages’ • Once again a cost/benefit trade-off decision • Benefits of Butcher testing are: • can compare suppliers if testing identical pieces (value) • allows for monitoring of how the Standard Specifications are being adhered to by purveyor/purchasing/receiving • with exact costs know, menu planning is greatly improved • Compare to preportioned item pricing if using
  • 13. Standard Portion Cost: Using Yield Factor or % Ratio of the weight of part of a product to the weight of that product as purchased Goal : Determine Serving price (SPC) versus Purchase price. Concept: What is left to sell after in-house butchering/processing portionable weight / original purchased weight • included in the Butcher and Cooking Loss tests • Ratio to Total Weight & Saleable Weight respectively Once determined, Yield % is has many uses
  • 14. Standard Portion Cost: Using Yield Factor or % (con’t) # Portions = Quantity xYield % Portion Size (as a pound decimal) Portion size = Quantity xYield % # Portions Yield % = # Portionsx Portion Size Quantity Variations of Basic Fromula
  • 15. Standard Portion Cost: Using Yield Factor or % (con’t) Example of Yield % Use Problem: Need to Purchase Correct amount of Pork Loin to serve 5 ounce portions of Loin of Pork a Maison to 32 guests. Quantity = 32 x .3125 (5 oz. as a decimal) .6667 Yield % (from Cooking Loss example) Quantity = 14.9999 lbs = 15 lbs or 2 each 7.5 lb. pork loins All else being equal & IF future pork loins have same yield