38 Menu Cost Control

Plate Cost Card

Menu Item: Farfalle Arrabbiata (Bow-tie Pasta) Date: June 15, 20xx

Yield: 1 Serving (Portion) Plate Cost: $6.07

Minimum Menu Price: $18.97Food Cost Percent: 32% ($6.07 plate cost ÷ 0.32 = $18.968)

Recipe Portion Cost: $4.97 (taken from Recipe Cost Card on p. 51)

Additional Items (from Assignment 3)Salad

House SaladSmall Caesars

DressingsHouse DressingBlue CheeseCreamy ParmesanRaspberry Vinaigrette

Bread and ButterFocaccia BreadHerbed Butter

0.300.38

0.160.270.230.19

0.320.13

0.32+ 0.13

0.38

0.27

Total: $1.10 (Additional Items)

Recipe Portion Cost$4.97

++

==

Additional Items$1.10

Plate Cost$6.07

Plate Cost: $6.07

Figure 2.2 Plate Cost Card

Example: Most Expensive Serving ItemsSaladHouse Salad 0.30Small Caesars 0.40 Small Caesars 0.40 0.40DressingsHouse Dressing 0.16Blue Cheese 0.27 Blue Cheese 0.27 0.27Creamy Parmesan 0.23Raspberry Vinaigrette 0.19PotatoesBaked Potato 0.44 Baked Potato 0.44Garlic Smashed 0.37Oven Roast New Potatoes 0.41VegetablesAsparagus 0.42 Asparagus 0.42Seasonal Medley 0.33Bread and ButterFocaccia Bread 0.32 Focaccia Bread 0.32 0.32Herbed Butter 0.13 Herbed Butter 0.13 0.13 Total Cost $1.98 $1.12*

* (For a pasta entrée, there would be no potato or vegetable)

Sanders Book.indb 38 6/29/2015 2:53:32 PM

$6.09$6.09 $19.03

$19.03

0.40 0.40

$1.12

$1.12 $6.09

$6.09

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 food-service 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

Calculations

Sum of Ingredient Costs

$93.36

Recipe Cost

$4.67

Portion Cost

=

=

=

=Sum of Ingredient Costs

$84.87

Recipe Cost

$93.36

1.10

Spice Factor

20

Number of Portions

÷

÷

x

x

Yield: 20 servings, 14-ounce portion

Recipe Name: Farfalle Arrabbiata

Spice Factor: 10%

File Code: Entrée - 8 Recipe Cost: $93.36

Portion Cost: $4.67

DCA BF x H = IE ÷ D = H

$84.87

IF G HE

$11.07

$0.59

Cost

CONVERSION AMOUNTS

AS SERVED

RECIPE COST

Unit

PURCHASING

Quantity

$29.85

Cost

Peppers, green sliced

Peppers, red sliced

Bow-tie pasta (sub-recipe)

RECIPE CONTENTS

Unit

1 lb

1 gal

11 lb

22 lb

50 lb

9 lb

10 lb

10 bags (200/bg)

10 lb

$31.50

$412.50

$40.32

$17.50

$120.00

$45.40

$2.71

$1.43

$8.25

$3.36

$1.78

$0.06

$0.28

$11.07

$3.25

$4.74

$2.50

$51.56

$3.32

$4.45

$2.40

$1.54

Ingredient

gal

qt

Unit

Pomodoro sauce (sub-recipe)

Shrimp, 16/20 count

Calamata olives

Button mushrooms, whole

Bread sticks, thin 7.5”

Parmesan cheese

cup

cup

cup

oz

each

cup

each

gal

lb

cup

cup

cup

lb

lb

cup

each

8.50

8.50

1.50

11.00

100.00

40.00

1.50

12.00

12.00

1.75

1.75

1.50

5.50

SF SFOlive oilcup2.50

SF SFParsley, choppedcup1.25

6.25

40.00

5.50

2.50

0.75

Quantity

Sanders Book.indb 51 6/29/2015 2:53:34 PM

$99.37$4.97

$16.61

$3.36

$4.38

$90.34

$4.48$1.75

$99.37

$4.97$99.37

$90.34

lb

lb

lb

oz

Measuring Performance and Productivity 159

based on the total number of customers for each server.For Lucy, the percentage is calculated as follows:

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.

Total Numberof Customers

Percentage Goal(Item) (Sa92 0 10

÷

÷ . llads)

=

=

Numberto Be Sold

99.2 rounded to

regarding the quality of service by individual servers

a restaurant’s website as well as via social

networks.

Server Productivity Report

Dining Room Hours: 11:00 A.M.–2:00 P.M.5:00 P.M.–10:00 P.M.

Day: Friday Date: Janaury 15, 20xx

HA

Lucy

Mary

Jack

ServerName

Jack

Nick

Pam

Joan

B

StationNumber

1

2

3

1

2

3

4

C

Number ofHours

Worked

3

3

3

5

5

5

5

D

TotalSales

$1,329.35

1,380.10

1,221.55

$2,530.15

2,571.20

2,190.45

2,254.35

E

Sales perHour

$443.12

460.03

407.18

$506.03

514.24

438.09

450.87

F

TotalNumber ofCustomers

92

86

84

107

112

97

99

G

AverageCustomer

Sale

$14.45

16.05

14.54

$23.65

22.96

22.58

22.77

Lunch: 11:00 A.M.–2:00 P.M.

Dinner: 5:00 P.M.–10:00 P.M.

11

9

7

[9]

[9]

[8]

28

26

25

24

[27]

[28]

[24]

[25]

Salads10%

Appetizers25%

24

22

23

[23]

[22]

[21]

52

51

49

53

[54]

[56]

[49]

[53]

[Sales Percentages]

Soups25%

[Sales Percentages]

Desserts50%

20

26

22

[23]

[22]

[21]

31

29

28

21

[27]

[28]

[24]

[25]

EspressoDrinks

25%

EspressoDrinks

25%

Calculations D ÷ C = E D ÷ F = G

Figure 9.2 Server Productivity Report

Sanders Book.indb 159 6/29/2015 2:53:51 PM

×

×

Espresso Drink Control 215

▶ small—12 ounces; medium—16 ounces; and large—20 ounces.

▷ 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:

For the 12-ounce Latte—10 ounces of steamed milk is required, which is calculated as follows:

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-Halfper half-gallon.

Unit Cost Yield64 ounces$ .1 92

÷÷

==

Unit Price(Cost per Ounce)$$0.030 per ounce

Unit Cost Yield64 ounces$5.10

÷÷

==

Unit Price(Cost per Ounce)$0.079 per ounce

Unit Cost Yield64 ounces$5.10

÷÷

==

Unit Price(Cost per Ounce)$0.079 per ounce

Sanders Book.indb 215 6/29/2015 2:53:58 PM

Steamed MilkServing Size Unit Price

Extended Price

Steamed Milk Portion Cost×

× $0.30 per portion$0.030 per oz10 ounces