1. Cost Recipes And Assist Food Servers

2. The Professional Kitchen Manager, 1e Hayes, Miller, and Ninemeier © 2012 Pearson Education, Upper Saddle River, NJ 07458. All Rights Reserved. 2 Describe the need for and use of basic costing procedures. Explain how kitchen managers and their food preparation personnel assist front-of-house team members with food serving tasks. Chapter 7 Learning Objectives

3. The Professional Kitchen Manager, 1e Hayes, Miller, and Ninemeier © 2012 Pearson Education, Upper Saddle River, NJ 07458. All Rights Reserved. 3 1.Describe the need for and use of basic costing procedures: Purposes and Benefits Costing Recipe Ingredients Costing Standard Recipes Calculating Plate Cost Calculating Buffet and Salad Bar Costs Three Additional Concerns Objective

4. The Professional Kitchen Manager, 1e Hayes, Miller, and Ninemeier © 2012 Pearson Education, Upper Saddle River, NJ 07458. All Rights Reserved. 4 The consistent quality of products desired by guests is best assured. Menu items will always cost the same. There will be no variation between the amount of ingredients required and the amount actually used so the menu item’s food cost can be calculated. Standard Recipes Help Achieve Two Goals

5. The Professional Kitchen Manager, 1e Hayes, Miller, and Ninemeier © 2012 Pearson Education, Upper Saddle River, NJ 07458. All Rights Reserved. 5 When menu item costs are considered when menus are planned, they can determine if items can be produced at the desired quality level and still yield the desired contribution margin (selling price – product cost). They can evaluate the items being offered on “help yourself” buffets and salad bars. They can establish menu item selling prices. Accurate Recipe Costing Benefits Kitchen Managers

6. The Professional Kitchen Manager, 1e Hayes, Miller, and Ninemeier © 2012 Pearson Education, Upper Saddle River, NJ 07458. All Rights Reserved. 6 Menu Item Pre-Costing Can Be Simple Purchase UnitCost per Purchase Unit Quantity in recipe Ingredient (milk) cost Gallon$4.752 gallons$9.50 Purchase UnitCost per Purchase Unit Quantity in recipe Ingredient (milk) cost Gallon$4.752 quarts$2.38* *There are four quarts in one gallon: 2 qts ÷ 4 qts x $4.75 = $2.38

7. The Professional Kitchen Manager, 1e Hayes, Miller, and Ninemeier © 2012 Pearson Education, Upper Saddle River, NJ 07458. All Rights Reserved. 7 Recipe Costing Worksheet Recipe: Chicken Tetrazzini Yield: 48servings Serving Size: 1/24 (12" x 20" x 2" pan) Total Cost: $96.17 Abbreviations used: lb – pound; qt = quart; oz = ounce; c = cup; gal = gallon; tsp = teaspoon Ingredient (1) Amount (2) Purchase Unit (3) Cost Per Purchase Unit (4) No. of Purchase Units (5) Ingredient Cost (6) (A) Spaghetti6 lb.(lb) $1.036$ 6.18 (B) Margarine2 lb.(lb).8921.78 (C) Celery2 qt.Bunch.991.51.49 (D) Onions2 qt.(lb)1.692.23.72 (E) Flour1 lb., 4 oz.(lb)2.101.252.63 (F) Salt2.5 oz.(lb).88.16.14 (G) Pepper1 tsp(lb)--- (H) Chicken Stock2 gal., 2 c---- --- (I) Chicken12 lb., 8 oz.(lb)2.352661.10 (J) Mushrooms2 c(lb)4.95.331.64 (K) Green Pepper3 c(lb)3.051.23.66 (L) Bread Crumbs2 qt.(lb)1.901.753.33 (M) Sharp Cheese, shredded 2 qt.(lb) 5.252.010.50

8. The Professional Kitchen Manager, 1e Hayes, Miller, and Ninemeier © 2012 Pearson Education, Upper Saddle River, NJ 07458. All Rights Reserved. 8 Calculating the Cost of One Serving

9. The Professional Kitchen Manager, 1e Hayes, Miller, and Ninemeier © 2012 Pearson Education, Upper Saddle River, NJ 07458. All Rights Reserved. 9 Calculating Plate Cost Entrée: Fresh White Fish Dinner Costing Date: 8/03/20xx ItemMenu ItemCost Per Serving EntréeFresh White Fish$ 4.23 PotatoThree Choices Daily0.37 VegetableFour Choices Daily0.42 SaladTossed Green, Caesar, Spinach1.12 Dressing5 Choices Daily0.37 GarnishLemon Wheels0.02 Bread Loaf0.27 ButterButter/Margarine0.06 Condiment(s)0.03 Total Entrée and Accompaniments Cost $6.89

10. The Professional Kitchen Manager, 1e Hayes, Miller, and Ninemeier © 2012 Pearson Education, Upper Saddle River, NJ 07458. All Rights Reserved. 10 Standard recipes including serving sizes must be followed. Standard recipes must be costed with current ingredient costs. The per-serving costs of all food component alternatives cannot be exceeded. How To Make Food Costing Successful

11. The Professional Kitchen Manager, 1e Hayes, Miller, and Ninemeier © 2012 Pearson Education, Upper Saddle River, NJ 07458. All Rights Reserved. 11 Costing Sheet for Self-Service Items Self-Serve Item No. Servings (Beginning) No. of Serving RefillsTotal Servings Left-Over Servings Total Servings Per Serving Cost Item Cost (1)(2)(3)(4)(5)(6)(7)(8)(9)(10) Chicken Tetrazzini 24 12848762.01152.76 TOTAL: $1386.75 $1386.75 ÷ 142 = $9.77 (rounded) Food Cost (column 10) ÷ Number of Guests = Per Serving Cost

12. The Professional Kitchen Manager, 1e Hayes, Miller, and Ninemeier © 2012 Pearson Education, Upper Saddle River, NJ 07458. All Rights Reserved. 12 Technology And Recipe Costing Recipe management software – Written programs, procedures, instructions, or rules relating to the operation of a computer system that involves or impacts standard recipes. Ingredient file – Contains information about each ingredient purchased including purchase unit size and cost, issue unit size and cost, and recipe unit size and cost Standard recipe file – Contains menu item recipes including ingredients, preparation method, yield, ingredient costs, and each item’s selling price and food cost percentage. Menu item file – Provides information about menu items tracked with the POS system.

13. The Professional Kitchen Manager, 1e Hayes, Miller, and Ninemeier © 2012 Pearson Education, Upper Saddle River, NJ 07458. All Rights Reserved. 13 Calculating Base Selling Price Step 1: Determine the selling price multiplier by dividing the budgeted food cost percentage into 100% ($1.00). Step 2: Determine the menu item’s base selling price by multiplying the estimated food cost by the selling price multiplier.

14. The Professional Kitchen Manager, 1e Hayes, Miller, and Ninemeier © 2012 Pearson Education, Upper Saddle River, NJ 07458. All Rights Reserved. 14 Tactics To Reduce Food Costs For “Help-Yourself” Items Pre-portion items onto small plates or into small bowls. Cut chicken into quarters rather than halves. Separate items such as meatloaf slices so items do not stick together. Serve “small” cookies rather than larger-sized servings. Replenish self-service stations with less food more frequently. Use the correct-sized serving utensils. Signage can be used to remind guests that they may return to the self-service unit for additional servings.