1. King abdul Aziz university Tourism institute KAUTI
Food & Beverage Management -I
Cost Control
HT 225
Controlling Food Production-2
Dr Mohamed El-Sayed Abdel-Aziz
February 2014
King Abdul Aziz University Tourism Institute Diploma in Hospitality Management
HT 225: Food &Beverage Management 1 – Cost Control
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2. Scope Introduction Cooking loss test Standard portion size
Controlling Food Production-2
Introduction
Cooking loss test
Standard portion size
Food Cost Evaluations
King Abdul Aziz University Tourism Institute Diploma in Hospitality Management
HT 225: Food &Beverage Management 1 – Cost Control

3. Introduction Yield Factor
is defined as the percent of a whole purchase unit of meat, poultry or fish that is available for portioning after any required in-house processing has been completed.
King Abdul Aziz University Tourism Institute Diploma in Hospitality Management
HT 225: Food &Beverage Management 1 – Cost Control

4. Cooking Loss Test Cooking Loss Chart 300.00 10.00 100 30 0
Mult.per lb
Cost of usable lb
Total value
Value per lb
Ratio to total lb
Weight
Lb oz
Breakdown
300.00
10.00
100
Original wt.
279.77
15.99
58.34
Trimmed wt.
41.66
Byproducts
53.33
Cooked wt.
5.00
Loss in cooking
4.16
Bones and trim
1.90
49.17
Salable wt.
King Abdul Aziz University Tourism Institute Diploma in Hospitality Management
HT 225: Food &Beverage Management 1 – Cost Control

5. Importance of Standard Portion Size
The Menu Price is established from the cost of preparing a dish
Purchasing department creates order quantities based on:
portion no.
Preparation of the recipe
Proper pre-production
Customer satisfaction
King Abdul Aziz University Tourism Institute Diploma in Hospitality Management
HT 225: Food &Beverage Management 1 – Cost Control

6. Why this is important? Food cost today and to date
Food Cost Evaluations
Why this is important?
Food cost today and to date
f.c. to date
f.c. % to day
Sales to date
sales
f.c. today
Transfer out
Transfer in
stores
directs
date
36.03
3.678
1.325 17
987
321
9|15
33.70
31.74
8.063
4.385
2.717
1.392 12 27
1123
254
9|16
26.27
16.83
14.403
6.340
3.784
1.067 14 38
875
168
9|17
King Abdul Aziz University Tourism Institute Diploma in Hospitality Management
HT 225: Food &Beverage Management 1 – Cost Control

7. Thank You
King Abdul Aziz University Tourism Institute Diploma in Hospitality Management
HT 225: Food &Beverage Management 1 – Cost Control