Standard Portion Cost: Butcher Test

Test designed to determine standard portion costs for those items portioned before cooking
Goal : Determine Serving price (SPC) versus Purchase price. Concept: What you serve can cost more than what you bought it for. - Applies to wholesale cuts, not portion cut - wholesale cuts usually render more than what you bought it for - Focus is on primary part of the wholesale cut Process: Usually involves a team: chef/manager/cost controller/butcher 1. One member does the recording 2. As piece is broken down, various cuts/parts are separated 3. Total weight of cuts/parts almost never = original weight - difference is a DERIVED number based on weight difference

Standard Portion Cost: Butcher Test

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Loss in cutting = A Derived number add weights of all know cuts/parts and subtract from purchased weight

Standard Portion Cost: Butcher Test

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Also called yield factor or % Use to compare vendors & value Use to compare different cuts

Standard Portion Cost: Butcher Test

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Want values/lb for all parts Except the principal part - why the cut was purchased to begin with. Get these current prices from your regular purveyor(s) These prices should represent a reasonable market value

Standard Portion Cost: Butcher Test

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Total Value for these secondary cuts/parts: value per lb x weight Total Value for the primary cut (usable meat): Total Cost - Total value of secondary parts Useable meat = $54.99 - $1.87 Useable meat = $53.12
A DERIVED #

Standard Portion Cost: Butcher Test

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cost per usable lb = total value of usable meat = weight of usable meat $53.12 = $12.4988/lb 4.25 lbs $12.4988 = $0.7812/oz 16 oz

Standard Portion Cost: Butcher Test

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Portion Size: a pre-established number found in the menu items standard recipe Portion size x Cost per usable oz. = Portion PortionCost 6 oz. ( two 3-oz. pieces) x $0.7812 = $4.6872

Standard Portion Cost: Butcher Test

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Cost Factors Market prices are not stable, causing usable pound/SPC costs to change. Cost factors allow: - simple way to (re)calculate usable pound costs and portion costs - eliminates need for new/frequent butcher test(s) - Yield Factor or % remains Constant

Standard Portion Cost: Butcher Test

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Helps tell you the impact of the $0.26/lb increase

Cost per usable lb. = Cost Factor per lb. Purchase price per lb. $12.4988 = 2.0456 $6.11 Portion Cost = Cost Factor per Portion Purchase price per lb. $4.6871 = .7671 $6.11

Standard Portion Cost: Butcher Test

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Example: Price/lb of tenderloin increasing from $6.11 to $6.37. You need to know the new SPC Using Cost Factors, no new Butcher Test is required Rewrite the Cost Factor forumla Cost factor per lb. x New Purveyor price per lb. Will give Cost of a usable lb. at new price 2.0456 x $6.37 = $13.0305 = $13.03 /usable pound Rewrite the Cost Factor forumla Cost factor per portion x New Purveyor price per lb. Will give Standard Portion Cost (SPC) at new price 0.7671 x $6.37 = $4.8864 = $4.89/standard portion The 26 /purchase lb increase leads to a 53 /usable lb increase and a 20 /portion increase.

Standard Portion Cost: Butcher Test

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Shortcoming: B/C it is based on a Butcher test,the factors can only be used on the identical size portion. You could, however, start at useable price / lb and recalculate (Universal Formula Below) 6 oz Portion (SPC) Cost at New specified Purveyor Price Cost factor per lb. x Portion size (in oz.) x New Price per lb 16 oz 2.0456 x 6 x $6.37 = $4.8864 = $4.89/standard portion 16 7oz Portion (SPC) Cost at New specified Purveyor Price Cost factor per lb. x Portion size (in oz.) x New Price per lb 16 oz 2.0456 x 7 x $6.37 = $5.7008 = $5.70/standard portion 16

Standard Portion Cost: Butcher Test

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Conclusion: Formulas provide operators with tools to quickly recalculate costs Analyze margins and when menu prices may have to increase For Accuracy, Butcher tests should be done 3-4 times/year and on more than 1 sample per butcher test to get averages Once again a cost/benefit trade-off decision Benefits of Butcher testing are: can compare suppliers if testing identical pieces (value) allows for monitoring of how the Standard Specifications are being adhered to by purveyor/purchasing/receiving with exact costs know, menu planning is greatly improved Compare to preportioned item pricing if using

Standard Portion Cost: Using Yield Factor or %

Ratio of the weight of part of a product to the weight of that product as purchased
Goal : Determine Serving price (SPC) versus Purchase price. Concept: What is left to sell after in-house butchering/processing portionable weight / original purchased weight included in the Butcher and Cooking Loss tests Ratio to Total Weight & Saleable Weight respectively Once determined, Yield % is has many uses

Standard Portion Cost: Using Yield Factor or %

Quantity = # of Portions x Portion Size (as a pound decimal) Yield % Variations of Basic Fromula
# Portions = Quantity x Yield % Portion Size (as a pound decimal) Quantity x Yield % # Portions # Portions x Portion Size Quantity

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Portion size = Yield % =

Standard Portion Cost: Using Yield Factor or %

Example of Yield % Use
Problem: Need to Purchase Correct amount of Pork Loin to serve 5 ounce portions of Loin of Pork a Maison to 32 guests.

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Quantity = # of Portions x Portion Size (as a pound decimal) Yield %

Quantity = 32 x .3125 (5 oz. as a decimal) .6667 Yield % (from Cooking Loss example) Quantity = 14.9999 lbs = 15 lbs or 2 each 7.5 lb. pork loins

All else being equal & IF future pork loins have same yield