Kitchen Calculations
As Purchased

The product as it is
purchased.
 The item has an as
purchased, or AP,
unit of measure.
 The items has an as
purchased, or AP,
price, and price per
unit of measure.
AP Example:
The AP unit of measure is pounds.
The AP weight is 20 lbs.
The case of apples cost $60.00
$60.00 (cost for cs.) / 20 lbs =
$3.00 ( cost per lb)
Determined AP costs:
The cost per lb.= $3.00
The AP price = $60.00
The AP price per lb = $3.00
Edible Portion



The amount of product
available to serve the
guest after cleaning,
trimming, and cooking the
product.
The item will have an
edible portion, or EP, unit
of measure.
The item will have an
edible portion, or EP,
price per unit of measure.

The apples will have an:
EP weight less than (<)
the AP weight
(due to the trimming and shrinkage
during cooking.)

The apples will have an:
EP price per lb. Greater
than (>) the AP price
per lb.
(Due to trimming and shrinkage
during cooking.)
Yield %

The majority of food
purchased is trimmed
and/or cooked.
 This process causes
the EP weight to vary
from the AP weight.
 A food item can
shrink, resulting in
loss of weight.
The difference b/w
AP weight (volume)
EP Weight (volume)
=yield %.
Yield % Formulas
Yield % Example of Case of
Pears:







A case of pears with an AP weight
of 20 lbs.
Trimming causes a “loss’ of AP
weight.
The apples are cooked for a Tart
Tatin on the stove.
Cooking causes a “loss of weight.
The apples are weighed after
cooking.
It now weighs 10 lbs.
This is the EP weight.
To Determine a products yield:
Yield % = EP weight (or volume)
AP weight (or volume)
Example yield % for pears: =
Yield % = EP weight
AP weight
The yield % for pears =
Yield % = 10 lbs = .50 = 50%
20 lbs
The yield % is also = to 1/2, or 0.50
What does Yield % mean?
50% means 1/2, .5 or 50% of the pears
are lost in the trimming and cooking
process.
are only 10 lbs of product available
(edible portion) to serve to your guests
 There
from a
20 lb AP weight.
Does Yield % impact
Food Purchasing?
 Direct
impact on the quantity of product
purchased.
 The amount of product purchased is not =
to the amount of product available to serve
to the guest.
AP weight
NOT = EP Weight
Yield % have a impact on
Food Cost?
 SIGNIFICANT
IMPACT on food
cost.

in amount of food
purchased impacts
the cost of food
served to the guest.
To BUY:
40 lbs pears AP @ $3.00/lb
It COSTS the following:

$3.00 (cost per lb) x 40 (lbs.) =
$120.00 (cost for 40 lbs.)

$120.00 (AP cost for 40 lbs) /
20 (EP yield) = $6.00 per lb.
Yield % Food Cost Formula
EP = AP price per unit
Yield %

The actual cost per
pound to serve the guest
is $6.00 per lb.
EP price = $3.00 (price/lb AP)
50%, or 0.5

The yield % is used to
determine the actual cost
to serve the food to
guest.

These calculations are
critical to the success of a
foodservice operation.
EP = $6.00 per lb
FOOD COST %

Refers to the % of the
menu price that the
cost represents.
Example:
Cost ….
$2.50/
Menu price …. $10.00
.25
Why? 2.50 is 25% of 10

The 25% of food %
means that every time the
$10.00 menu item is
sold

$2.50 of the $10.00
pays for the costs of the
food
 $7.50
is available to
pay for other costs of
doing business & the
profit.
The 9 Steps to calculate
Recipe Cost
Step 1: Refer to blank standardized recipe cost form.
Step 2: Transfer ingredients, quantities, and recipe yield
from a standardized recipe form.
Step 3: Transfer the AP unit of measure and AP price
per unit from the purveyors invoice(s).
Step 4: Look up each ingredient’s:



Average yield %
Unit of measure conversion if AP unit is different.
Unit of measure conversion for item AP count, bunch,
etc.
9 Steps Continued
Step 5: Perform the calculations to 4 decimal places to first
determine the EP cost per unit.
Step 6: Then determine the EP cost for the total # of units in the
recipe.
Step 7: Add each ingredient cost to arrive at a recipe cost.
Step 8: Multiply the recipe cost by 102%, or 1.02, to add in the cost
of miscellaneous ingredients.
Step 9: Divide the total recipe cost by the number of portions it
yields to determine the actual cost per portion.
(the total cost can be rounded here or after the per portion cost.)
Blueberry Essence Bowl



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
Easy to cost b/c the ingred. have a 100% yield.
The AP cost per unit is = to the EP cost per unit.
The amount of the item used in the recipe is
multiplied by the AP cost and the items total
recipe cost is the product.
After all ingredient items’ cost are determined,
they are added together to find the recipes’ total
cost.
The cost per portion is determined by dividing
the total recipe cost by the # of portions it
serves.
Example

Total cost to make
6 qts. of blueberry
essence is $11.3388,
rounded to $11.34.
 Soup can be served
in a cup or bowl.
 The cup holds 4 oz &
the bowl holds 8 oz.
Total Edible product/ Portion size
= Number of portions:


6 qts = 6 (qts) x 32
(oz per qt) = 192 oz
192 oz./ 4 oz (per
cup) = 48 cups or
 192 oz / 8 oz (per
bowl) = 24 bowls.
Calculating a recipe cost:
Yield % & seasonings
Seasoning can be a
miscellaneous cost:
Formula:
1.
Recipe cost x 1.02% or 1.02
= Total recipe cost.
2.
Total recipe cost /# portions
= Cost per portion

If an cake cost total =
$19.29.
 The total recipe cost,
with the 2% for
miscellaneous
ingredients, is as
follows:
$19.29 x 1.02 = $19.6758,
rounded to $19.68