TH2203

FOOD COSTING
Recipe Conversion
Units of Measure
Accurate measurements are among the most critical aspects of food production. The chef must be able to
prepare a recipe the same way each time, and portion sizes must be the same from one order to the next. In
a kitchen, measurements can be made in three (3) ways: weight, volume, and count (Labensky et al., 2019).
• Weight refers to the mass or heaviness of a substance. Weight is expressed in grams, ounces, pounds,
and tons. Portion scales or balance scales are commonly used to weigh ingredients in kitchens.
• Volume refers to the space occupied by a substance. It is calculated mathematically as height × width
× length. It is expressed in cups, quarts, gallons, teaspoons, fluid ounces, bushels, and liters. Volume
is most commonly used to measure liquids. It may also be used for dry ingredients when the amount
is too small to be weighed accurately (e.g., ¼ teaspoon of salt).
• Count refers to the number of individual items. It is used in recipes (e.g., 4 eggs) and portion control
(e.g., 2 fish fillets or 1 ear of corn).
There are two (2) measurement systems widely used around the world. These are the US System and the
Metric system. The US System measures are shown in Table 1.
Table 1
US Measurement System
Weight
1 pound (lb) = 16 ounces (oz)
Volume
1 gallon (gal) = 4 quarts
1 quart (qt) = 2 pints or 4 cups or 32 fluid ounces
1 pint (pt) = 2 cups or 16 fluid ounces
1 cup = 8 fluid ounces
1 fluid ounce (fl oz) = 2 tablespoons
1 tablespoon (Tbsp) = 3 teaspoons (tsp)
Length
1 foot = 12 inches (in)
Note. One fluid ounce (usually called an ounce) of water weighs 1 ounce. One pint of water
weighs 1 pound.
Adapted from Essentials of Professional Cooking (2nd Ed., p.65) by W. Gisslen (2016). Copyright 2016 by Wiley

In the metric system, there is one (1) basic unit for each type of measurement:
• Gram (g) is the basic unit of weight. • A meter (m) is the basic unit of length.
• Liter (L) is the basic unit of volume. • Degree Celsius (°C) is the basic unit of temperature.
Larger or smaller units are made by multiplying or dividing by 10, 100, 1000, etc. These divisions are expressed
by prefixes:
• Kilo (k) = 1,000 • Centi (c) = 1⁄100
• Deci (d) = 1⁄10 • Milli (m) = 1⁄1,000
When converting recipes, it is recommended to use the measurement system used in the original recipe. It is
because converting from the US system to metric or vice versa is complex and will result in inexact
measurements.

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Converting the Recipe

Each recipe is developed for a specific amount of finished product. This amount is called yield. Sometimes,
chefs and cooks must increase or decrease the recipe to different amounts. In those cases, the recipe is
converted to change its yield.
The first step in converting recipes is finding the conversion factor. The conversion factor can be defined as
the number used to increase or decrease each ingredient when converting a recipe to a different yield. It is
expressed in the formula below:
CONVERSION FACTOR = NEW YIELD / OLD YIELD
For example, if a caldereta recipe yields six (6) portions and must be converted to 15 portions, the conversion
factor is 2.5. It is computed as 15 ÷ 6 = 2.5. Hence, each ingredient’s quantity in a recipe must be multiplied
by 2.5.
Calculating Food Costs
Food cost refers to the cost of preparing food (Mattel et al., 2016). Calculating food costs is vital in any
foodservice operation as this helps manage expenses and ensure the food's profitability. Below are terms used
in food costing:

• As-Purchased (AP) – It is the condition of food items or ingredients upon purchase or delivery. AP
products have not been processed since they were received from the supplier.
• Edible Portion (EP) – It is the amount of usable food or ingredient ready for food preparation after the
trimmings or wastes are removed from the AP form.
For example, in Menudo, the raw, unpeeled potatoes are considered AP, while the potatoes that have been
washed, peeled, and cut into appropriate sizes are considered EP. Not all products have AP and EP forms. For
example, frozen French fries do not require processing before being used in a recipe.
Yield percentage (Y%) is used in comparing the relative sizes between a product’s AP and EP forms. It is
calculated as follows:
Y% = EP WEIGHT / AP WEIGHT

For example, a milkfish (Bangus) weighing 650 g was cleaned and dressed. After processing, its weight
decreased to 590 g. The yield percentage is calculated as follows:
Y% = 590 g / 650 g
Y% = 0.9077 or 90.77%

It means that 90.77% of the Bangus can be served to diners. Knowing the yield percentage of each product is
vital in food costing and purchasing. The quantities of ingredients listed in a standardized recipe are in their
EP form. For example, a buko pie recipe requires 200 g of coconut meat. The chef will not purchase a whole
coconut weighing 200 g. A few pieces are needed to meet the amount required for the recipe. The Y% informs
the chef how many pieces should be ordered from the supplier. It also ensures that the cost of the trimmings,
in this case, the coconut juice and shell, are considered in the cost calculations.
Procedures in Calculating Food Costs (Traster, 2018)
The first step in calculating food costs is identifying the recipe’s EP quantity, Y%, and AP cost, as in Figure 1. EP
quantity is found in the recipe, Y% is derived from previous kitchen tests, and the AP cost is taken from the
invoice from purchasing the ingredients.

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Figure 1
Sample Food Costing

Next is to match the AP cost and EP quantity units and convert them to a more useful AP cost, as seen in the
Converted AP Cost column in Figure 1. In the example, sitaw is sold in kilos, but the EP quantity is in grams.
Matching them would make the AP cost P 160/1000 g. It is converted to a smaller cost per unit by dividing it
as such:
P 160 / 1000 g = P 0.16/g

Since the units of the other ingredients already match, the AP cost is converted to smaller costs per unit. Also,
the centavos are rounded off to the nearest hundredths for clarity.

The next step is calculating the EP Cost. It is the cost after adjusting the yield percentage of the ingredient. It
is done using the formula below:

EDIBLE PORTION COST = CONVERTED AP COST X YIELD PERCENTAGE

The yield percentage must be in decimal form when used in the formula. Using the abovementioned formula,
the edible portion cost of sitaw will be:

P0.16 per gram X 0.95 = P 0.152/g or P 0.15/g

In Figure 1, the sitaw and garlic have higher EP costs than vinegar and soy sauce because they have lower
yields than the other two (2). Refer to the EP Cost column in Figure 1.

Now that the cost per unit of the ingredients is available, the actual cost can be calculated. It is done using the
formula below:
ITEM COST = EP QUANTITY X EP COST

The item cost of each ingredient is shown in the Item Cost column in Figure 1. Using sitaw from the sample
food costing figure above, its item cost will be P 45, as seen in the computation below:

300 g X P 0.15 per g = P 45.00

From this, the recipe cost is calculated by adding all item costs. Using the same example, the recipe cost is
P69.00. Lastly, the cost per portion is calculated by dividing the recipe cost by the number of portions. In this
case, the cost per portion is calculated as P 69.00 ÷ 4 = P 17.25.
References:
Gisslen, W. (2016). Essentials of professional cooking (2nd Ed.) Wiley
Mattel, B. & the Culinary Institute of America. (2016). Catering: A guide to managing a successful business (2nd Ed.). Wiley
Traster, D. (2018). Foundations of menu planning (2nd Ed.). Pearson

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