chapter 4
Yields
Class Name
Instructor Name
Date, Semester
Foundations of Cost Control
Daniel Traster
Opening Questions
You have a dinner party for 8 people.
The onion tart calls for 4 oz of caramelized onions per
person.
How many pounds of onions should you order?
2# is not the answer
You lose some weight in peeling and some during
cooking as water evaporates
2
KEY TERMS
As Purchased (AP)
form
(and measure) of a product as it
comes from a purveyor.
Edible Portion (EP) form
(and measure) of a product after it
has been prepped (in some cases,
cooked) and waste or loss has been
removed. For produce, EP usually
refers to pre-cooked yield after
trimming and knife work is done.
Yield weight or volume of a
product remaining after trim and
waste are removed. In some cases,
includes cooking loss.
Yield percent (Y%) ratio of
useable product that results on
average during the preparation
stage.
Calculating Yield %
1. Weigh raw produce in AP form.
2. Process the product as you would for a recipe.
3. Weigh the EP result without the waste.
4. Calculate Y% (decimal form) = EP ÷ AP
4
Example 4a
You process 17# of cauliflower and get 10# of florets.
What is the yield %?
EP %
=
=
=
0.588 or 58.5%
5
Example 4b
You process 8# of celery and are left with 6# 7oz for
crudité. What is the yield %?
Convert to all pounds or all ounces.
7 oz ÷ 16 = 0.4375, so 6#7oz = 6.4375#
Y%
=
=
=
0.805 or 80.5%
6
Notes on Y% for Produce
• Y% changes with type of processing, even on the
same vegetable or fruit.
• Formula assumes trim is not used elsewhere; Y% is
higher if waste is put to use.
• Y% should remain consistent for similarly trained
employees across days.
• Y% for items portioned by count is 100%.
• For “each” items bought in a size range assume the
lowest number in the range.
7
EP-AP-Y% Graphic Formula
EP
AP x Y%
8
Example 4c
How many oz of broccoli florets can you get from
10# of broccoli if the yield for florets is 68%?
EP = AP X Y% =
10# X 0.68 = 6.8#
6.8# X 16 = 108.8 oz
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Example 4d
How many pounds of jicama should you purchase
to get 4# of julienne jicama if Y% of julienne jicama
is 88%?
AP
=
=
=
4.55# or 5# rounded
When calculating AP quantity to purchase, always
round up to ensure enough EP product
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Example 4e
A chef serves 3 oz portion of sliced beets per
customer. She has 12# of AP beets in the walk-in,
and Y% for sliced beets is 90%. How many guests
can she serve?
EP = AP X Y% = 12# X 0.90 = 10.8#
10.8# X 16 oz/# = 172.8 oz
172.8 oz ÷ 3 oz/guest = 57.6 or 57 guests
When calculating number of portions, always round
down. (Cannot serve a partial portion.)
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AP vs. EP Cost
Because you pay for edible product and its
trim/waste when you purchase, the true EP cost of
an ingredient is not the same as its AP cost unless
the product has 100% yield
AP cost (per unit) = AP$
EP cost (per unit) = EP$
12
AP$-EP$-Y% Graphic Formula
AP$
EP$ x Y%
13
Example 4f
What is the EP cost per pound for radishes if a 10#
case costs $14.40 and Y% is 86%?
Cost per #
=
EP$
=
=
= $1.44/#
=
=
$1.674 or $1.67/#
14
Example 4g
What is the AP cost/# for heirloom tomatoes
budgeted at $2.17/# EP cost with a 96% yield?
AP$ = EP$ x Y% =
$2.17/# x 0.96 =
$2.08/#
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Butcher’s Yield Test
The Butcher’s Yield Test calculates EP weight and
cost per # or oz.
Differs from basic yield test because large cut of
meat has by-products of different values (like buying
a bag of unlabeled cuts of meat, but you only know
the total cost for the bag).
16
Conducting Butcher’s Yield Test
1. Butcher a large cut of meat, keeping main item, byproducts, and scraps in separate piles. Record
weight of each pile on spreadsheet.
2. Calculate percent of total weight that each item
represents.
3. Research on a purveyor’s price list the price per
pound for each useable by-product.
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Conducting Butcher’s Yield Test
4. Calculate extension or total value of each by-product
using the purveyor list price.
5. Calculate the value of the main item as total value of
original cut minus value of all by-products.
6. Calculate cost per useable pound as value of main
item ÷ weight of main item in pounds. Divide result
by 16 to get cost per useable oz.
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Conducting Butcher’s Yield Test
7. Determine cost multiplier as cost per useable pound
÷ AP cost per pound
Cost multiplier (CM) allows chef to calculate cost
per useable pound for this cut in the future as AP
cost/# changes.
To calculate new cost per useable pound in future,
multiply new AP cost/# X CM
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Example 4h
Item: Turkey; Grade A.
Weight: 16# 4 oz AP price/#: $0.79/#
Total Cost: $12.84
Product
Weight
Step 1
% of total Purchase
Step 2
price/#
Step 3
Total
Value
Step 4
Thighs
2# 11oz
16.5%
$0.58/#
$1.56
Wings
1# 3oz
7.3%
$0.42/#
$0.50
Bones
7# 12oz
47.7%
$0.39/#
$3.02
Scraps
3oz
1.2%
No value
$0
Trimmed
Breast
4# 7oz
27.3%
$7.76
Step 5
Total
16# 4oz
100%
$12.84
Cost per
useable
#
Cost per
useable
oz
Cost
Mult.
(CM)
$1.75
Step 6
$0.11
Step 6
2.22
Step 7
Example 4i: Using the Cost Multiplier (CM)
Turkey is now selling for $1.09/#. The cost multiplier
for the breast meat is 2.22. What is the new cost
per useable pound and per useable ounce for the
breast meat.
Cost/useable # = AP$/# x CM =
$1.09÷ (# x 2.22)
= $2.42/#
Cost/useable oz = cost/useable # ÷ 16
= $2.42/# ÷ 16 =
$0.15/oz
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Notes on Butcher’s Yield Test
• Cost per useable pound generates cost multiplier.
• Cost per useable ounce helps determine cost per
portion (usually known in oz).
• CM allows chef to adjust cost/oz or # without redoing
entire yield test.
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Notes on Butcher’s Yield Test
• Reasons to redo test: the butcher’s skill has changed
or the price of by-products has changed significantly
in relation to AP$ of whole cut.
• Test results are relevant only to that cut with same
specs.
• Test allows chef to determine the better deal –
butchering in-house or buying pre-fab.
23
Cooking and Trim Loss Tests
Account for loss during cooking and during postcooking portioning.
• Usually for large roasts
• Irrelevant for items sold by pre-cooked weight
• Cooking loss = oven-ready weight – cooked weight
24
Example 4k
12# 4oz roast cooks down to 10# 15oz fully cooked.
Calculate cooked weight % and cooking loss % in
relation to oven-ready roast.
Percent
=
=
=
0.893 or 89.3%
Cooking loss % = 100% - 89.3% = 10.7%
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Tips to Minimize Cooking Loss
• Do not overcook
• Cook at low temp for longer time period
• Allow sufficient resting time before carving
• Consider brining to increase meat’s original ovenready weight
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Trim Loss
• Mirrors butcher’s yield test except that the roast is
already cooked
• Portion available for service after trimming is called
“saleable weight”
• If all trim is lost as “waste,” the test is similar to the
yield test for produce.
• If trim is used elsewhere in the kitchen, the test is
similar to the butcher’s yield test.
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Example 4l
Cooked roast weighs 8# 4oz, but 1# 8oz is lost
during trimming. What is saleable weight as
percent of cooked roast?
Saleable weight = Cooked weight
-
Trim loss
= 8.25# - 1.5# = 6.75#
%
=
=
=
0.818 or 81.8%
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True EP$ = total cost ÷ saleable wt.
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Example 4m
A 6# 2oz roast cost $28.83 per butcher’s yield test.
After cooking and trimming, saleable wt. is 4# 12oz.
What is EP cost/oz?
EP$/oz = total cost ($28.83) ÷ total oz (76 oz)
= $0.38/oz
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Useable Trim
If trim from portioning is used elsewhere in the
kitchen, the value of the trim must be deducted
from the total value of the oven-ready roast before
calculating EP cost per pound (similar to butcher’s
yield test process).
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Example 4n
4# 7oz oven-ready turkey breast has value of
$7.76. Cooked breast weighs 3# 10oz. Most is
sliced but 4oz of trim (valued at $1.99/#) is
transferred for use in ravioli. What is EP$/# for sliced
turkey breast?
Trim $ = weight x cost per pound =
0.25# X $1.99/# = $0.50
Value of sliced turkey = oven-ready $– trim $
= $7.76 - $0.50 =
$7.26
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Example 4n (cont.)
Saleable weight = cooked weight – trim
= 3.625# - 0.25#
= 3.375#
EP$ per #
=
=
=
$2.15 per #
33
EP Cost Multipler
from butcher’s
yield test
EP CM
=
EP$ per #
AP Value per #
When AP$ per # changes:
New EP$ per #
=
EP$ CM
AP $ per #
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Cooking Loss Test Spreadsheet
Review Figure 4.4 in the text. Notice:
• Total value of butchered wt. and value/# come
directly from butcher’s yield test
• EP total value must be adjusted with a “rebate” if
trim is used elsewhere in kitchen
• All yield percents are in relation to total AP wt.
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Example 4o
Primal pork shoulder costs $1.27/#. After tests, EP
cost multiplier is determined to be 1.68. What is EP
cost per oz for saleable braised pork shoulder if AP
price for pork shoulder drops to $1.04/#?
EP$/# = AP$/# X EP CM =
$1.04 X 1.68 =
$1.75/#
$1.75/# ÷ 16 =
$0.11/oz
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Final Notes
• Butcher, cooking loss, and trim loss tests are
conducted for accuracy in costing, but cost
multipliers allow for adjustment to AP price
fluctuations without having to redo tests.
• Information is only relevant when AP cuts, how they
are butchered, and the use of scraps all remain the
same
• A chef will always save money by utilizing scrap and
trim instead of trashing it.
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