Mata kuliah : V0274 - Pengolahan Makanan II
(CULINARY II)
Tahun
: 2010
Cost Calculations
Pertemuan 12
Cost Calculations
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Chapter Objectives
•
•
•
•
•
Identify Calculating Selling Price
Identify Calculating Food Costs of a Fixed Sales Price
Identify Calculating Food Costs in Percentages
Identify Calculating Gross Profits in Percentages
Identify Calculating the Contribution Factor
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Costs are organized into two main categories: food cost and fixed
cost. In addition to these two categories it is also important to place
costs in direct or indirect cost categories for billing calculations.
Direct costs are those resulting from the purchase of one specific
ingredient. This is the case for the raw material cost. Indirect costs
result from several factors and cannot be filled individually. They are
calculated using the contribution factor. This is the case for
operating expenses.
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Sales price calculation (before)
Sales price calculation (after)
Raw material cost
+
Operating expenses/net profit
=
Sales price
Raw material cost
+
Gross profit
=
Sales volume/revenue
The column above show that before and after sale calculations are essentially identical.
Differences may occur as a result of waste, leftovers, theft, higher salary or operating
costs, and the like. To make quick sale price calculations possible, a ratio of operating
costs to raw food cost, the conribution factor is established. To calculate the contribution
factor the following formula is used:
Structure of Sale Price
Structure of Contribution Factor
Food cost
1
+
+
Fixed costs+net profit
1.9
=
=
Sale price/sales volume
2.9
Sales price/income or sales volume always equals 100%
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Calculating Selling Price
To determine the selling price, the following information must be available:
• Actual food cost
• Contribution factor
Actual food cost X Contribution factor = Sales price
12.50
X 2.9
= 36.25
Calculating Food Costs of a Fixed Sales Price
In order to calculate the food cost, the following information is needed:
• Sales price
• Contribution factor
Sales Price ÷ Contribution factor = Food cost
36.25
÷
2.9
= 12.50
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Calculating Food Costs in Percentages
To calculate the food cost in percentages, the following information is needed:
• Sales price
• Food cost or
• Contribution factor
(Food cost) 12.50 X 100%
(Sales price) 36.25
= 34.48%
The sales price is always 100%
(Sales price) 100%
(Contribution factor) 2.9
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= 34.48%
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Calculating Gross Profits in Percentages
To calculate gross profits in percentages, the following information is
needed:
• Sales price
• Food costs
Sales price
- Food costs
Gross profits
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Gross profits X 100 (%)
Sales price
= Gross profits %
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Example:
The food cost for ten portions of Baked Apples is fr 9.80. the contribution factor is 3.5.
a. What is the sales price?
b. What are the food cost percentages?
c. What is the gross profit?
Solutions:
a. 9.80 (food cost) X 3.5 (contribution factor) = fr. 34.30
The sales price is fr. 34.30
b.
9.80 (food cost) X 100%
34.30 ( sales price)
= 28.57%
The food cost is 28.57%
c.
fr 34.30 (sales price)
- fr. 9.80 (food costs)
fr. 24.50 (gross profit)
The gross profit is 71.43%
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24.50(gross profit) X 100%
34.30 (sales price)
= 71.43%
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Calculating the Contribution factor
To calculate the contribution factor, is the following
information is required:
• Sales price
• Food cost
Sales price ÷ Food costs = contribution factor
34.30 (sales price)
9.80 (food cost)
= 3.5 (contribution factor)
100% (sales price)
28.57% (food cost) = 3.5 (contribution factor)
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Copyright ©1999 John Wiley & Sons, Inc
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