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Recipe costing 1. How might a restaurant attempt to control quality 5. For most ingredients, a recipe costing sheet could and portion sizes if it

Recipe costing

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1. How might a restaurant attempt to control quality 5. For most ingredients, a recipe costing sheet could and portion sizes if it does not employ standard adjust the EP quantity to an AP quantity, using recipes? each ingredient's yield percentage, and then multi- 2. One restaurant changes its menu daily to make use ply the AP quantity by the AP cost to get the of seasonal products. Customers are rarely able to extended cost. Why can't a large cut of meat that come back to the restaurant to experience the same required a butcher's yield rest simply use the yield dish twice. Is it important for this operation to percentage from the butcher's test and the AP cost employ standard recipes? How about standard por- from the invoice to determine the extended cost for tion sizes? Why or why not? that meat? 3. A mezze (Mediterranean tapas or small plates) res- 6. Assume that a recipe lists the quantity for fresh rose- taurant serves "free" bread to all of its customers. mary in tablespoons but the purveyor's invoice Because of the nature of the menu, however, there is charges by the ounce. After a kitchen test, the chef no entree course; all dishes are essentially small tast- calculates that 2 oz of fresh rosemary generates ings. How might this restaurant account for the 4 Tbsp of chopped rosemary. A chart with yield bread in the true cost per portion of its dishes? percentages lists rosemary as having a 38% yield. In 4. Chefs who research recipes in cookbooks written for creating a costing spreadsheet for this recipe, what homemakers typically rewrite them for their profes- yield percentage should you enter after you calcu- sional kitchen, if they add them to their menu. Why? late the cost per tablespoon for the rosemary

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