1. Chapter 6 Food Production Control: Portions
Principles of Food, Beverage, and Labour Cost Controls,
Canadian Edition

2. Learning Objectives After reading this chapter, you should be able to:
6.1 Explain the importance of standard portion sizes, standard recipes, and standard portion costs to foodservice operations.
6.2 Identify four methods for determining standard portion costs, and calculate standard portion costs using these four methods.
6.3 Use yield factors derived from recipe detail and cost card, butcher tests, and cooking loss tests to determine correct purchase quantities.
6.4 Use cost factors derived from butcher tests to calculate portion costs.
6.5 Use cost factors derived from cooking loss tests to calculate portion costs.
6.6 List the advantages and disadvantages of using standardized yield figures versus in-house yield tests.

3. Important Chapter Definitions
Butcher test: Test designed to determine standard portion costs for those items portioned before cooking
Cooking loss test: Test used to determine standard portion costs for those items portioned after cooking
Yield factor (or yield percentage): Ratio of the weight of part of a product to the weight of that product as purchased

4. Establish Standards
Portions of a given menu item should be identical to one another in five respects:
Types of ingredients
Proportions of ingredients
Production method
Quantity
Appearance or presentation

5. Establish Standard Procedures
Ensure standard procedures for each menu item are followed:
Standard portion size
Standard recipes
Standard portion cost

6. Three Ways to Quantify Menu Items
Weight (usually in grams or ounces) Examples: meat, fish, vegetables
Volume (commonly in liquid ounces or millilitres) Examples: soups, juices, coffee, milk
Count Examples: bacon, eggs, chops, shrimp, asparagus

7. Standard Recipes
A standard recipe is the recipe that has been designated to be used in an establishment for a specific item, and yield.
It must include:
The ingredients and quantities
A procedure or method
Specific equipment
Temperatures

8. Calculating Standard Portion Costs
There are four methods of calculating standard portion costs:
Formula
Recipe detail and cost card
Butcher test
Cooking loss test

9. Formula One may determine portion cost by means of this formula:
Standard portion cost =
Purchase price per unit
Number of portions per unit
$0.333 portion cost =
$30.00 price per case
90 portions per unit

10. Recipe Detail and Cost Card
With items produced from standard recipes, it is possible to determine the standard cost of one portion by using a form known as a recipe detail and cost card. List the ingredients and calculate their cost:
Ingredient
Quantity
Unit
Cost
Extension
Onions
3 pc or 600 grams
kilogram
$1.99
$1.194

11. Yield Percentage
Yield (Y) must also be considered. It is defined as the ratio of the useful amount left after cleaning or trimming to the whole.
Yield % =
Edible Portion
As Purchased
90% Yield (.90) =
9 kg EP
10 kg AP

12. Yield Percentage To compute actual EP cost, use the following formula:
EP means edible portion
AP means as purchased
EP cost per kg =
AP price per kg
Product Yield %

13. Using Yield Percentage
General formula:
Quantity =
[number of portions X portion size (decimal)]
Yield %
Three variations on the basic formula:
Number of portions = (Quantity × Yield percentage) ÷ Portion size
Portion size = (Quantity × Yield percentage) ÷ Number of portions
Yield percentage = (Number of portions × Portion size) ÷ Quantity

14. Formulas Used in the Butcher Test
Ratio to total weight = Weight of part ÷ Weight of whole
Value of primary part (usable meat) = Total cost - Value of other parts
Cost per usable kilogram = Total value of usable meat ÷ Weight of usable meat
For US/Imp. weight:
Cost per usable pound ÷ 16 ounces per pound = Cost per usable ounce

15. Formulas Used in the Butcher Test
Portion Cost = Portion size × Cost per usable kg Cost factor per kg = Cost per usable kg Purchase price per kg Cost factor per portion = Portion cost Portion cost at specified dealer price = Cost factor per kg × Portion size × Dealer price per kg

16. Cooking Loss Test
The cooking loss test is used for those items that cannot be portioned until after cooking is complete.
It is useful to note that the butcher test form and the cooking loss test have many similarities.

17. Managing the Food Production Area
Food losses through simple product waste can play a large role in overall excessive cost situations.
In general, it can be said that food waste is the result of poor training or management inattentiveness.
Increased cooking time or temperature can cause product shrinkage that increases average portion cost.

18. Managing the Food Production Area
To reduce losses from overcooking, enforce standardized recipe cooking times.
Over portioning increases operational costs, and may cause the operation to mismatch its production schedule with anticipated demand.
Over portioning must also be avoided, customers to receive fair value for their money.
Consistency is key to success in foodservice.

19. Key Terms As purchased, p. 166 Standard portion cost, p. 163
Butcher test, p. 170
Standard portion size, p. 159
Cooking loss test, p. 170
Standard recipe, p. 161
Cost factor per kilogram, p. 172
Yield, p. 166
Cost factor per portion, p. 172
Yield factor, p. 179
Edible portion, p. 166
Yield percentage, p. 179
Recipe detail and cost card, p. 165

20. Chapter Web Links Restaurant Computer Software: www.mealcost.com
Culinary Software Services:
Food Trak:

21. Copyright
Copyright © 2010 John Wiley & Sons Canada, Ltd. All rights reserved. Reproduction or translation of this work beyond that permitted by Access Copyright (The Canadian Copyright Licensing Agency) is unlawful. Requests for further information should be addressed to the Permissions Department, John Wiley & Sons Canada, Ltd. The purchaser may make back-up copies for his or her own use only and not for distribution or resale. The author and the publisher assume no responsibility for errors, omissions, or damages caused by the use of these programs or from the use of the information contained herein.