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 Costing of Meals

Costing of meals is based on the

number of servings and the portion
size to be offered to a person or a
customer.
The quality of food served or
delivered should be carefully
supervised and controlled for
customers satisfaction.
 How Can You Produce
Quality Meals?

1. Using a standardized recipe.

2. Having qualified personnel.
3. Having enough equipment
and facilities.
4. Providing high standards of
sanitation and safety.
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 Costing a Recipe

Step 1
List all the ingredients
and the quantities used
in the standardized
recipe.
 Costing a Recipe

Step 2
Calculate using the
formula
Ingredient cost= quantity of ingredient
required
Unit size purchased
 Costing a Recipe

Step 3
Total the cost of the
ingredients used. This
will give the food cost of
the recipe
 Costing a Recipe

Step 4
Determine the cost of each
serving or portion by using
the formula:
Portion cost= total cost of ingredients
number of portion/serving
 Costing a Recipe

Step 5
Determine the percentage markup to
arrive at the selling price. If the
expected food cost percentage markup is
45 percent then it is:
Equivalent Amount= cost per serving x
percentage markup
Selling price= equivalent amount + cost per
portion
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