CHAPTER 2 - DETERMINING FOOD AND BEVERAGES STANDARDS


What is standard cost and cost tool?  
Ø  COST – expense to a foodservice establishments for goods or services when the goods are consumed or service are rendered.
Ø  The cost of labor (people on duty)- value per hour or value per week
Ø  The cost of any item (meat) – value per piece, per gm or per individual portion.
Ø  The cost of drinks (liquor) – value per bottle, per drink, or per ounce.

What is cost material?
Ø  the cost of purchase/plus all costs incurred in getting the raw materials to the restaurant
Ø  For example rice, vegetable.
Ø  Formula : Opening stock + Cost of purchases - Closing stock - Cost of staff meals = Material cost

What is labour cost?
Ø  Wages and salaries paid to all employees plus any employer contribution to government taxes, bonuses, meals, pension fund, and so on
Ø  For example the wages paid.

Overhead have three types that is:
Ø  Indirect material - Materials used to support the production process.
Ø  Indirect labor - Materials used to support the production process. 
Ø  Costs Related to the Manufacturing Facility - Costs related to the production facility.

Element of cost have two types that is:
Ø  Controllable Cost - Costs that can be changed in the short term
Ø  Non controllable cost - Costs that are usually fixed costs and managers do not have the ability to change it

The relationship between cost and sales:
Ø  Cost/ Sales = Cost %
Ø  Cost / Cost % = Sales
Ø  Sales  x Cost % = Cost
Ø  This formula can be extended to show the following relationships,
Ø  Food cost/ Food sales = food cost %
Ø  Beverage cost/ Beverage sales = Beverage cost %
Ø  Labor cost/ total sales = labor cost %

Standard purchase specification is concise description of:
  1.  quality
  2. Size
  3. Weight
  4. count factor desired for a particular item,
Ø  Specification buying will give uniformity and consistency to purchasing and receiving that will aid to maintain a desire food cost and create standard product

The purchase specifications contain:
a.       Definition of each item.
b.      Grade or brand name of each item
c.       Weight, size, or count.
d.      Unit against which price should be coated.
e.       Special note for commodity.
Standard Recipes
-          Recipe that has been tested and adapted to the requirements of a specific foodservice operation.
-          Format = Recipe title, Yield and portion size, Yield and portion size, Procedures, Recipe yield (amount produce by recipe), Ingredients list, Recipe cost (optional)
Standard recipe, yields, portion size and portion costs
Ø  QUANTITY = Number of portions x Portion size (as a decimal)
                                                Yield percentage
Ø  NUMBER OF PORTIONS = Quantity x yield percentage
            Portion size
Ø  PORTION SIZE = Quantity x yield percentage
Number of portions
Ø  YIELD PERCENTAGE = Number of portions x portion size
                                                  Quantity (original weight)

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