38
Menu Cost Control
Example: Most Expensive Serving Items
Salad
House Salad
Small Caesars
Dressings
House Dressing
Blue Cheese
Creamy Parmesan
Raspberry Vinaigrette
Potatoes
Baked Potato
Garlic Smashed
Oven Roast New Potatoes
Vegetables
Asparagus
Seasonal Medley
Bread and Butter
Focaccia Bread
Herbed Butter
0.30
0.40
Small Caesars
0.40
0.40
Blue Cheese
0.27
0.27
0.44
0.37
0.41
Baked Potato
0.44
0.42
0.33
Asparagus
0.42
0.32
0.13
Focaccia Bread
Herbed Butter
Total Cost
0.16
0.27
0.23
0.19
0.32
0.13
$1.98
0.32
0.13
$1.12*
* (For a pasta entrée, there would be no potato or vegetable)
Plate Cost Card
Menu Item: Farfalle Arrabbiata (Bow-tie Pasta)
Date: June 15, 20xx
Yield: 1 Serving (Portion)
Plate Cost: $6.07 $6.09
$6.09
$19.03
($6.07 plate cost ÷ 0.32 = $18.968)
Food Cost Percent: 32%
Minimum Menu Price: $18.97
$19.03
Recipe Portion Cost: $4.97 (taken from Recipe Cost Card on p. 51)
Additional Items (from Assignment 3)
Salad
House Salad
Small Caesars
Dressings
House Dressing
Blue Cheese
Creamy Parmesan
Raspberry Vinaigrette
Bread and Butter
Focaccia Bread
Herbed Butter
0.30
0.40 0.38
0.16
0.27
0.23
0.19
0.38 0.40
0.27
0.32
0.13
0.32
+ 0.13
Total: $1.10 (Additional Items)
$1.12
Recipe Portion Cost + Additional Items = Plate Cost
$4.97
+
$1.10
=
$6.07
$6.09
$1.12
Plate Cost: $6.07
$6.09
Figure 2.2 Plate Cost Card
Sanders Book.indb 38
6/29/2015 2:53:32 PM
44
Menu Cost Control
Cooking Loss Test
When an item such as prime rib of beef (#109 USDA Choice Rib) is portioned
portion cost (AS cost per oz) and contains the following information:
▶ Item: #109 USDA Choice Rib
▶ Date: Month, Day, and Year of the Test
▶ Prepared By:
▶ Cooking Procedure—should be according to a standardized HACCP
Recipe:
minimal shrinkage and moisture loss during cooking.
▶
from the cooking process. When the meat is removed from the oven, it is
weighed, and that weight is subtracted from the Oven Prepared Weight to
▶
-
▶ Servable Weight—AS:
of the Oven Prepared Weight.
▶ Adjusted Purchase Cost (from Butcher Test): Since fat can be used in
other items or for other purposes, the market value price is determined
for the trimmed fat and subtracted from the Purchased (Invoice) Cost to
arrive at the Adjusted Purchase Cost.
▶ AS (As Served) Cost: Determines cost per pound and per ounce (for
portion costing).
▶ Yield %: Knowing the yield percent for the three categories below is
important when evaluating identical meat items.
Servable Weight–AS (As Served) %
NOTE: Portion cost can be determined for such items as prime rib
of beef (#109 USDA Choice Rib) following a Cooking Loss
Test that determines the AS cost per pound by converting to
cost per ounce.
Knowing the exact portion cost for such high-cost items as prime rib allows foodservice operators to be competitive in menu pricing. For example, the 8-ounce
portion of prime rib could be reduced to a 6-ounce portion ($1.13 per ounce × 6
ounces = $6.78 portion cost)—further reducing the menu selling price.
Banquet, catering, and convention sales managers competing with other estab-
portion over a thin slice of French bread, served with au jus sauce ($1.13 per
ounce × 4 ounces = $4.52 portion cost).
Sanders Book.indb 44
6/29/2015 2:53:32 PM
Portion Cost 51
Assignment 3, answers
Recipe Cost Card
Date: January 12, 20xx
Recipe Name: Farfalle Arrabbiata
File Code: Entrée - 8
Recipe Cost:
Yield: 20 servings, 14-ounce portion
Spice Factor: 10%
Portion Cost: $4.67
Calculations
A
B
D
Ingredient
Unit
PURCHASING
RECIPE CONTENTS
Quantity
Unit
E
C
F
G
$93.36
E ÷ D=H
H
CONVERSION AMOUNTS
Cost
Quantity
Unit
Cost
FxH =I
I
RECIPE COST
AS SERVED
11.00
qt
Bow-tie pasta (sub-recipe)
1 lb
5.50
lb
$0.59
$3.25
1.50
gal
Pomodoro sauce (sub-recipe)
1 gal
1.50
gal
$11.07
$11.07
8.50
cup
Peppers, red sliced
11 lb
$29.85
1.75
cup lb
$2.71
$4.74
22 lb
$31.50
1.75
cup lb
$1.43
$2.50
9 lb
$40.32
0.75
$3.36 $4.48
$3.32
$3.36
$1.78 $1.75
$4.45
$4.38
8.50
cup
Peppers, green sliced
12.00
oz
Calamata olives
12.00
cup
Button mushrooms, whole
10 lb
$17.50
2.50
100.00
each
Shrimp, 16/20 count
50 lb
$412.50
6.25
10 lb
$45.40
5.50
10 bags (200/bg)
$120.00
40.00
1.50
cup
Parmesan cheese
40.00
each
Bread sticks, thin 7.5”
1.25
cup
Parsley, chopped
SF
SF
2.50
cup
Olive oil
SF
SF
lb
cup lb
$8.25
$51.56
cup oz $0.28
$1.54
$0.06
$2.40
lb
each
$84.87
Sum of Ingredient Costs
Sum of Ingredient Costs
x
Spice Factor
=
$90.34 $84.87
x
1.10
=
÷
Number of Portions
=
÷
20
=
Recipe Cost
$99.37 $93.36
Sanders Book.indb 51
$99.37
$4.97
$16.61
$90.34
Recipe Cost
$93.36 $99.37
Portion Cost
$4.67 $4.97
6/29/2015 2:53:34 PM
Measuring Performance and Productivity 159
Server Productivity Report
Day: Friday
Dining Room Hours: 11:00 A.M.–2:00 P.M.
5:00 P.M.–10:00 P.M.
Date: Janaury 15, 20xx
D÷C=E
Calculations
D÷F=G
A
B
C
D
E
F
G
Server
Name
Station
Number
Number of
Hours
Worked
Total
Sales
Sales per
Hour
Total
Number of
Customers
Average
Customer
Sale
H
[Sales Percentages]
Espresso
Salads
Soups
Drinks
10%
25%
25%
Lunch: 11:00 A.M.–2:00 P.M.
Lucy
1
3
$1,329.35
$443.12
92
$14.45
[9] 11
[23] 24
[23] 20
Mary
2
3
1,380.10
460.03
86
16.05
[9] 9
[22] 22
[22] 26
Jack
3
3
1,221.55
407.18
84
14.54
[8] 7
[21] 23
[21] 22
[Sales Percentages]
Espresso
Appetizers Desserts Drinks
25%
50%
25%
Dinner: 5:00 P.M.–10:00 P.M.
Jack
1
5
$2,530.15
$506.03
107
$23.65
[27] 28
[54] 52
[27] 31
Nick
2
5
2,571.20
514.24
112
22.96
[28] 26
[56] 51
[28] 29
Pam
3
5
2,190.45
438.09
97
22.58
[24] 25
[49] 49
[24] 28
Joan
4
5
2,254.35
450.87
99
22.77
[25] 24
[53] 53
[25] 21
Figure 9.2 Server Productivity Report
based on the total number of customers for each server.
For Lucy, the percentage is calculated as follows:
Total Number
of Customers
92
×
Percentage Goal
Number
=
(Item)
to Be Sold
×
÷ 0.10 (Salads) = 9.2 rounded to 9
÷
Lucy actually sold 11 salads—2 more than the projected goal number of
centage sales goal.
computes the numbers.
Management may select any number of food and beverage items to track
with increased sales, including add-ons (items ordered in addition to the
standard item), such as shrimp or crabmeat added to a salad. All items
that management believes would increase sales and result in increased
customer satisfaction can be tracked.
Sanders Book.indb 159
regarding the
quality of service by
individual servers
a restaurant’s website
as well as via social
networks.
6/29/2015 2:53:51 PM
Espresso Drink Control 215
▶
ounces; and large—20 ounces.
small—12 ounces; medium—16
▷ 12-ounce drinks usually contain a single shot of espresso.
▷ 16- or 20-ounce drinks usually contain double shots of espresso.
◆ 20-ounce drinks may contain a triple shot of espresso.
◆ Customers may order additional shots, which would be
charged as “added shots,” ranging in price from 40 to 60
cents per shot.
Milk
▶ Milk is poured into a stainless steel pitcher and placed under the steam wand
nozzle to be heated and steamed—unless an automatic machine is used.
▷
▷
typically range from 20 to 50 percent, depending on the intended use
(latte, cappuccino, or mocha).
that remains unused in the pitcher, which would have to be calculated
into the portion cost for each serving size of milk.
eliminated with an automatic espresso machine.
▶ To determine the milk portion cost:
Unit Price
Unit Cost ÷
Yield
= (Cost per Ounce)
$1.92
÷ 64 ounces = $0.030 per ounce
For the 12-ounce Latte—10 ounces of steamed milk is required, which is
calculated as follows:
Extended Price
Steamed Milk
Unit Price
Serving Size ×
Unit Price
Steamed Milk Portion Cost
Unit Cost ÷
Yield
= (Cost per Ounce)
10 ounces × $0.030 per oz
$0.30 per portion
$5.10
÷ 64 ounces = $0.079 per ounce
NOTE:
tion Cost for all of the drinks in Figure 13.1.
-
▷ Customers may request non-fat milk (skim milk), 2%, half-and-half,
or soy milk. Some operators will charge extra for half-and-half and
soy milk, but most operators will not.
▷ Half-and-Half
per half-gallon.
Unit Price
Unit Cost ÷
Yield
= (Cost per Ounce)
$5.10
÷ 64 ounces = $0.079 per ounce
Sanders Book.indb 215
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