Food Costing Step by Step

1. Write in ingredient, and recipe quantity
2. Write in As Purchased Cost-units must agree with units in recipe quantity, ie 1.5 kgof flour, priced at $1.05/kg
3. Write in Yield %
4. Determine Edible Portion Cost : APC/Yield % = EPC
5. Determine cost of each ingredient in the recipe: Recipe Quantity X EPC = Cost
6. Determine Total Cost: add up all the costs of the ingredients
7. Determine Cost per Portion: Total Cost/Number of Portions
8. Determine Selling Price: Cost per Portion/Food Cost%

RULES!

• APC and EPC always go to 4 decimal points for greater accuracy
• Total Costs go to 2 decimal places, as this is an actual monetary figure (you don't buy a coffee at Timmy's for $1.7932; you buy it for $1.80!)
• Money ALWAYS round up, whether it is APC, EPC or Total Costs

Recipes To Be Costed
SABAYON	Yield 30 portions
35% Cream	375 ml
Egg Yolks	83 g
Granulated Sugar	60 g
Grand Marnier	60 ml
ROASTED RHUBARB PANNA COTTA	Yield 14 Servings
35% Cream	320 ml
Milk	320 ml
Vanilla Bean, split, seeded	.5 pc
Rhubarb .5cm pieces	75 g
Honey	38 g
Granulated Sugar	.030 kg
Agar Agar	1.5 g
Gelatine	7 grams
Crystallised Ginger	15 g
BRANDYSNAP	Yield 50 pieces
Granulated Sugar	225 g
Butter unsalted	225 g
Corn Syrup	225 ml
Bread Flour	225 g
Ground Ginger	3 g

Ingredient	Cost	Unit
Agar agar	$ 3.79	25g/pk
Gelatine	$ 75.75	kg
Ginger, ground	$ 6.95	100g/jug
Bread flour	$ 24.73	20kg/bag
Corn Syrup	$ 47.93	12 x 1 L
Rhubarb	$ 3.65	pound	yield, 86%
Butter	$ 4.65	pound	1kg=2.21 pound
Crystallised Ginger	$ 26.10	kg
Eggs	$ 32.10	cs/180ea.
Honey	$ 7.95	250g
Grand Marnier	$ 39.80	750ml
35% Cream	$ 6.47	L
Milk, homogenised	$ 1.69	L
Sugar	$ 14.69	20kg/bag
Vanilla bean	$ 8.95	ea.

FOOD COST FORM

Menu Item

Roasted Rhubard Panna Cotta with Grand Marnier Sabayon and Brandysnap

Date:

Number of Portions:

Size:

Cost Per Portion:

Selling Price:

$4.75

Food Cost %:

Recipe Quantity(EP)

Cost

Total

Ingredients:

Weight

Unit

Volume

Unit

Count

Unit

APC

Unit

Yield %

EPC / Unit

Cost

Total Cost

Menu Item

Rhubarb Panna Cotta

Date:

Number of Portions:

Size:

Cost Per Portion:

Selling Price:

Food Cost %:

Recipe Quantity(EP)

Cost

Total

Ingredients:

Weight

Unit

Volume

Unit

Count

Unit

APC

Unit

Yield %

EPC / Unit

Cost

Total Cost

FOOD COST FORM

Menu Item

Brandysnap

Date:

Number of Portions:

Size:

Cost Per Portion:

Selling Price:

Food Cost %:

Recipe Quantity(EP)

Cost

Total

Ingredients:

Weight

Unit

Volume

Unit

Count

Unit

APC

Unit

Yield %

EPC / Unit

Cost

Total Cost

FOOD COST FORM

Menu Item

Grand Marnier Sabayon

Date:

Number of Portions:

Size:

Cost Per Portion:

Selling Price:

Food Cost %:

Recipe Quantity(EP)

Cost

Total

Ingredients:

Weight

Unit

Volume

Unit

Count

Unit

APC

Unit

Yield %

EPC / Unit

Cost

Total Cost

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