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At the end of this chapter, the students will be

able to:
 Explain the importance of standard portion

sizes, standard recipes, and standard portion

costs.
 Identify four methods for determining standard

portion costs.
 Calculate standard portion costs using four

different methods.

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 Portions of a given menu item should be identical to one
another in four respects:
1. Ingredients

2. Proportions of ingredients

3. Production method

4. Quantity

 Therefore, need to develop the following standards and

standard procedures for each menu item:
1. Standard portion size

2. Standard recipe

3. Standard portion cost

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 Definition:- the specific quantity of any given menu item
that is to be served to every customer ordering that item.

 Three ways to quantify every menu item:-

a) Weight (usually expressed in ounces or grams)
Eg:meat, fish, vegetables
b) Volume (commonly expressed in liquid ounces or
milliliters)
Eg: soups, juices, coffee, milk
c) Count
Eg: bacon, eggs, chops, shrimp, asparagus

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 Standard portion sizes helps:-
i) To reduce customer discontent

ii) To eliminate animosity between kitchen staff and dining

room personnel
iii) To eliminate excessive costs

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 Definition: a recipe that has been designated the correct
one to use in a given establishment for the production of
a given food or beverage product.

 Help to ensure the quality of any item will be the same

each time the item is produced. Also help to establish
consistency of taste, appearance, and customer
acceptance.

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 Definition:- the dollar amount that a standard portion
should cost, given the standards and standard
procedures for its production.

 One should have reasonably clear idea of the cost of a

menu item before establish a menu sales price for that
item. It is for control purposes, future judgements, and to
improve operating efficiency.

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1. Formula
2. Recipe Detail and Cost Card (RDCC)
3. Butcher Test
4. Cooking Loss Test

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 Butcher test: Test designed to determine standard
portion costs for those items portioned before cooking.

 Cooking loss test: Test used to determine standard

portion costs for those items portioned after cooking.

 Yield factor (or yield percentage): Ratio of the weight

of part of a product to the weight of that product as
purchased.

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 Meant for big item (eg: calculate continental breakfast
item)

 Standard Portion Cost = Purchase price per unit

Number of portions per unit

 Eg: 2 eggs as standard portion

$41.40 purchase price per case = $0.23

180 standard portions per case

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 A form used to record a standard recipe and to calculate the
standard cost of producing the quantity stipulated in the
recipe, as well as the standard cost and standard cost
percent for one standard portion.

 1 pound (lb) = 16 ounces (oz)

Sample in figure 6.2 (pg.173)

Eg: Scallops
$9.20 ÷ 16 pounds x 2oz = $1.15

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 A procedure used to determine the standard cost of one
standard portion of a product portioned before cooking.

 Used for products that cannot be portioned as

purchased, but require some further processing before
portions are produced.

 Butcher test is also used to determine yield factors and

cost factors.

hidayah.ca@ppinang.uitm.edu.my 12
 Weight of part ÷ Weight of whole = Ratio to total weight

 Total cost – Value of other parts = Value of primary part

(usable meat)

 Total value of usable meat ÷ Weight of usable meat =

Cost per usable pound

 Cost per usable pound ÷ 16 ounces per pound = Cost

per usable ounce

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 Portion size × Cost per usable ounce = Portion cost

 Cost per usable pound ÷ Purchase price per pound =

Cost factor per pound

 Portion cost ÷ Purchase price per pound = Cost factor

per portion

 Cost factor per pound × Portion size (expressed as a

decimal) × Dealer price per pound = Portion cost at
specified dealer price

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 Figure 6.3 pg.177
Butcher Test Card

Item: Beef Tenderloin Grade: U.S. Choice Date 3/21/20xx

Pieces: One Total Weight: (a) 9 lbs. 0 oz. Average XYZ Meat Co.
Weight
Supplier:

Total Cost: $54.99 Cost per pound: $6.11 per lb

(a)x (b) (b)
Breakdown Weight Ratio to Total Value per Total Cost of Each Usable Portion Porti Cost Factor per
Weight pound Value Size on
Cost
(h)
Lb. Oz. Lb. (f) Oz. (g) Lb. (i) Portio
n (j)

Fat (d) 3 12 41.7% $0.00

Loss in 0 4 2.8% $0.00

cutting

Tip meat 0 12 8.3% $2.49 1.87 (e)

Usable meat 4 4 47.2% $53.12 $12.4988 $0.7812 6oz. $4.69 2.0456 0.7671

Total 9 0 100% $54.99

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(d) Fat 3.75 x 100% = 41.7% (ratio to total weight)
9.00

(e) Total value for tip meat, 12 oz x $2.49 = $1.87

16 lbs

(f) Cost of each usable (lb) = Total value = $53.12

Useable weight 4.25 lb
= $12.4988 (absorbing the cost of fat & loss)

(g) Cost of each usable (oz) = $12.498 = $0.7812

16 lb

(h) Portion cost = $0.7812 x 6 oz = $4.69

(i) Cost factor per lb = $12.4988 = $2.0456 (j) per portion = $4.69 = $0.7671
$6.11 $6.11

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 Used to determine the standard cost of one standard
portion of a product that is portioned after cooking.

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 Figure 6.5, pg. 189

Cooking Loss Test Card

Item: Lamb Loin Grade: U.S. Choice Menu:
Chop
Pieces: One Total Weight: Average XYZ Meat Co.
Weight
Supplier:

Total Cost: Cost per pound:

Cooked 1hr 10min Temperature: 385 degrees Date:
Duration:
Breakdown Weight Ratio to Total Value per Total Cost of Each Usable Porti Portion Cost Factor per
Weight pound Value on Cost
Size

Lb. Oz. Lb. Oz. Lb. Portion

Original 10 0 100% $6.41 $64.10

Weight
Trimmed 5 0 50.00% $54.09
Weight
Loss in 5 0 50.00% $10.01
Trimming (a)
Cooked 4 0 40.00% $54.09
Weight
Loss in 1 0 10.00%
Cooking (b)
Bones and 0 10 6.25%
trim
Salable Weight 3 6 33.75% $54.09 $16.0267 $1.0017 5 oz $5.0083 2.500 0.7813
(c) (d) (e) 3 (f) (g)

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a) Loss in trimming = Original weight – Trimmed weight
= 10 – 5 = 5
b) Loss in cooking = Trimmed weight - Cooked weight
=5–4=1

c) Cost of each usable (lb) for salable weight,

= $54.09 / 3.375 = $16.0267

d) Cost of each usable (oz) for salable weight

= $16.0267 / 16 lbs = $1.0017

e) Portion cost = $1.0017 x 5 oz = $5.0085

f) Cost factor per lb = $16.0267 / $6.41 = $2.5003

g) Cost factor per portion = $5.0085 / $6.41 = $0.7813

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- The percent of a whole purchase unit of meat,
poultry, or fish that is available for portioning
after any required in-house processing has
been completed.

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General formula:
Quantity = [Number of portions × Portion size (as a
decimal)] ÷ (Yield percentage)

Three variations on the basic formula:

1. Number of portions = (Quantity × Yield percentage) ÷
Portion size
2. Portion size = (Quantity × Yield percentage) ÷ Number of
portions
3. Yield percentage = (Number of portions × Portion size) ÷
Quantity

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 Another way to determine net product yield % is to compute
it directly using the following formula:

EP Weight = Product Yield %

AP Weight

 To compute actual EP cost, use the following formula:

AP Price per Pound = EP Cost (per pound)

Product Yield %

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 Food losses through simple product waste can play a large
role in overall excessive cost situations.

 In general, it can be said that food waste is the result of

poor training or management inattentiveness.

 Increased cooking time or temperature can cause product

shrinkage that increases average portion cost.

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 To reduce losses from overcooking, management must
strictly enforce standardized recipe cooking times.

 Over portioning has the effect of increasing operational

costs, and may cause the operation to mismatch its
production schedule with anticipated demand.

 Over portioning must also be avoided because customers

want to feel that they have received fair value for their
money. Consistency is a key to operational success in
foodservice.

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