Commercial Cookery : 1422268

Recipe costing

On basic recipe costing one has to understand it as being very important so that one can:

  • Know how much food cost is incurred on each recipe. This gives one a clear view of how much you can earn per dish
  • Understand how to properly price your dishes to achieve a certain targeted profit
  • Find out each menus item profit margin and decide which ones to promote through suggestive selling and promotions
  • Know when to reduce the recipe cost
  • Study the way the competitor price their dishes against an industry benchmark.

In most cases, the preparation of various types of meals one has to follow a recipe for a specific meal in order to come up with the correct product that is required by the consumers in various places especially the restaurants (de Oliveira, 2020).

A recipe costing is a formula of calculating the total cost of preparing a certain meal. It incorporates the cost of all the ingredients and labor. The costing is very important as it helps in deciding the amount of money the food service will charge for a particular meal. Otherwise, a restaurant or food joint will end up charge too much or too little. This paper provides recipe costing for four different food menus of a certain restaurant. A recipe costing helps to save time in future while collecting ingredients for preparing a certain meal.

Pricing considerations

Once the total cost and portion cost of a recipe has been established, it is now time for the setting up of menu prices. However, there are multitude factors to be considered which include the cost for the preparation of the dishes since it is a business and the main aim of the business is to make profit at large (Deetjen et al., 2018). Customers must be considered. The question that prevails in the minds of the customers is what value the business has in the lives. In this case the type of services that are provided by the business are the ones that determines how the targeted market will react.

The location of the business is also very important when it comes to setting up a price menu. It depends with the nature and capability of the people around the area that you set the business. Prices vary in different ways and in different situations for example there is a big difference between the prices in airport restaurants and in ordinary restaurants. Therefore it is very important to note that when operating such kind of business and in making of price menu.

Chicken burger Recipe Costing

A chicken burger is a sandwich that is typically consists of boneless, skinless chicken that is served between slices of bread, bun or in a roll. There are many variations according to how the burger is prepared and served. It is a main meal that people can take in restaurants as lunch, supper or dinner. Below is the recipe costing for chicken burger.

Recipe Costing
Recipe: Chicken burger.
Author: Date: 
Number of Portions: 1 Cost   Menu Price with GST:  
Serving Size: Cost per Portion: 163.50Food Cost % Budget: 17%
Unit of Measure Per Person: Cost per Recipe: 163.50Food Cost % Actual: 21.35%
  Margin per Portion: 653.50Ideal Selling Price: 826.88
 Actual GST:$0.00 10%GST: 140.70
 Menu Price without GST:$0.00 Including GST: 970.00
EP = Edible Portion after Trim    AP$ = As Purchased cost (out of the box)    EP$ = Edible Portion Cost
Common Yield tools:Produce YieldsFruit YieldsFish YieldsSpice Yields
  Recipe Quantity (EP)Yield CostingRecipe
IngredientsQuantityUnitAP$ / UnitUnitYield %EP$ / UnitCost
 pound extra-lean ground chicken1 gm65.50  kg92% 72.00 8.55 
 cup Italian-seasoned bread crumbs0.5 gm 1070.80 Kg 85% 1400.50 40.20
Small red onion, green onions, grated 0.5 gm 51.72 Kg 95% 58.70 9.35
 egg 1 gm 70.70 Kg 100% 69.00 6.50
Cloves garlic 0.95 Pc 8.75 Pc 100% 8.85 8.85
Salt and ground black pepper to taste 0.04 Kg 220.00 Kg 98% 220.20 6.80
 Olive oil   505.00 Kg 99% 509.15 51.15
 Slices cheddar  Kg 75.67 Kg 96% 73.45 6.00
 Leaves buttered lettuce, avocado Kg 114.15kg  100% 114.50 20.15
  Buns       7.75
 Total cost       


  • In a large bowl combine chicken onions salt and pepper
  • Divide the mixture into four portions
  • Over a medium heat, heat oil, add burger patties and cook flipping once until golden
  • Top with cheddar cover and cook until it melts for 2 minutes
  • Remove from heat and transfer patties to a plate
  • Stack lettuce chicken burgers avocado red onions and coleslaw on top of bottom buns
  • Close the sandwich with the top burn.

Chicken burger is a low-calorie food and it is suitable to people with heart problems.

Fried chicken recipe costing

Chicken has long been adapted as the best meal since it is very healthy as compared to the red meat. It is very low in saturated fat and has various nutrients for healthy purposes. It is a very nice meal that people can take and usually take in restaurants in many places since they consider it to be the best meal ever. Below is the recipe costing for fried chicken?

  Recipe Costing
Recipe: Fried Chicken
Author: Date: 
Number of Portions: 5 Cost   Menu Price with GST:  
Serving Size: Cost per Portion: 2.50 Food Cost % Budget: 16.50%
Unit of Measure Per Person: Cost per Recipe: 3.88 Food Cost % Actual: 32%
  Margin per Portion:0.72  Ideal Selling Price: 26.50
 Actual GST:$0.00 10%GST: 1.65
 Menu Price without GST:$0.00 Including GST: 28.15
EP = Edible Portion after Trim    AP$ = As Purchased cost (out of the box)    EP$ = Edible Portion Cost
Common Yield tools:Produce YieldsFruit YieldsFish YieldsSpice Yields
  Recipe Quantity (EP)Yield CostingRecipe
IngredientsQuantityUnitAP$ / UnitUnitYield %EP$ / UnitCost
 Whole chicken 1.00kg 0.40kg 81% 0.41 0.40
 Vegetable oil 0.65 Kg 1.00 Kg 83% 1.01 0.65
 All purpose flour 0.02 Pcs 0.25 Pcs 90% 0.23 0.005
 salt 0.085 Kg 1.00 Kg 95% 1.02 0.085
 Ground black pepper 0.030 Kg 0.86 Kg 74% 0.86 0.023
 Garlic powder 0.004 Kg 0.67 Kg 88% 0.660.003 
 Onion powder 0.250 Kg 0.72 Kg 96% 0.72 0.18
 Cayenne pepper 0.200 Kg 0.78 Kg 89% 0.79 0.156
 buttermilk 0.350Kg 1.20Kg 78% 1.21 0.42
  0.175 Pcs 0.30 Pcs 86% 0.32 0.053
 Boston lettuce leaves 1.000 Kg 1.00 Kg 91% 1.02 1.00
 Extra virgin olive oil 0.250 Liter 2.00 Liter 100% 1.98 0.50
 Overhead cost 5%       0.174
 Total costs      4.649 


  • Cut the whole chicken into pieces
  • Pre-heat the oil in a heavy pan to up to 325 degrees
  • In a bowl combine the flour salt black pepper garlic powder onion powder and cayenne pepper until it mixes fully. Set it aside
  • Pour the buttermilk in to another bowl large enough for the whole chicken to be immersed in the buttermilk
  • Make a dredging station. Place the chicken I the bowl. Next to that the bowl of buttermilk and next to that the dry mixture.
  • Take the chicken pieces and lightly dust them with the flour mixture and dip them in the buttermilk until they are coated and place them in the flower mixture
  • Place the coated chicken pieces in the hot oil for 5 minutes in a temperature of 180 degrees
  • Remove the chicken from the oil and let it drain and cool for 10 minutes before serving.

Recipe costing for salsa

Salsa is a starter type of meal that people take. It is a light hence not recommendable for lunch or supper.

Recipe Costing
Recipe: Salsa
Author: Date: 
Number of Portions: 10 Cost   Menu Price with GST: $ 3.00 
Serving Size: 3Cost per Portion:     0.46 Food Cost % Budget: 24.0%
Unit of Measure Per Person: OzCost per Recipe:     4.60 Food Cost % Actual: 19.7%
  Margin per Portion:3.44  Ideal Selling Price: $ 1. 75
 Actual GST:$0.00 10%GST: 0.155
 Menu Price without GST:$0.00 Including GST: 2.815
EP = Edible Portion after Trim    AP$ = As Purchased cost (out of the box)    EP$ = Edible Portion Cost
Common Yield tools:Produce YieldsFruit YieldsFish YieldsSpice Yields
  Recipe Quantity (EP)Yield CostingRecipe
IngredientsQuantityUnitAP$ / UnitUnitYield %EP$ / UnitCost
 Diced tomato 4 Cups 1.00Cup 87% 1.09 4.30
 Pealed and minced shallots 3 Tbl 0.07 Tbl 94% 0.08 0.25
 Lime juice 4 Tbl 0.04 Tbl 96% 0.05 0.17
 Green onion 0.25 Cup 1.78Cup 80% 2.49 0.65
 Minced garlic2 Tbl0.13tbl 91% 0.150.27
 Overhead costs 5%       0.282
Total costs        4.3922
  • Chop the vegetables roughly. Too fine vegetables are not appealing
  • Place the chopped vegetables in a food processor or blender
  • Add the lime juice, green onion, minced shallots and garlic in the food processor
  • Repeat chopping the in quick bursts until it is fine

 Recipe costing for French fries

French fries are popularly liked by many people since it is a very good in terms of snacks. They can be served by any soft drink at any time be it lunch or dinner. They are majorly found in restaurants at most time since their taste is appetizing. Below is a recipe for the French fries

Recipe Costing
Recipe: French fries
Author: Date: 
Number of Portions: 3 Cost   Menu Price with GST: 10.95 
Serving Size:Cost per Portion:  Food Cost % Budget: 38.5%
Unit of Measure Per Person: Cost per Recipe:  Food Cost % Actual: 21.0%
  Margin per Portion:  Ideal Selling Price: 32.85
 Actual GST:$0.00 10%GST: 3.285
 Menu Price without GST:$0.00 Including GST: 36.135
EP = Edible Portion after Trim    AP$ = As Purchased cost (out of the box)    EP$ = Edible Portion Cost
Common Yield tools:Produce YieldsFruit YieldsFish YieldsSpice Yields
  Recipe Quantity (EP)Yield CostingRecipe
IngredientsQuantityUnitAP$ / UnitUnitYield %EP$ / UnitCost
 Russet potatoes 3 EA 1.53EA  87% 2.53 3.59
 Vegetable or peanut oil 3 OZ-fl 0.07 Oz-fl 91% 0.07 0.21
Sea salt0.5Kg0.5Kg100%0.480.25
tomatoes 1 EA 0.50 EA 88% 0.50 0.50
Chilly souce 1 OZ-fl 0.20 OZ-fl 94% 0.20 0.20
onions 0.5bunch 0.18  bunch100%  0.180.09
 Overhead costs 5%      0.288 
 Total costs       5.765


  • Peal and rinse the potatoes. Then cut them into sticks by cutting the potato in 5 or 6 vertical pieces and then cutting each piece into sticks
  • Place them into a large bowl and cover with cold water. Allow them to soak 2 to 3 hours
  • Being ready to make the fries, drain off the water and lay the potatoes on 2 baking sheets lined with paper towels. Blot with paper towels to dry them.
  • Heat the oil in a heavy pan and immerse the potatoes in it. Cook them until soft. They should not be cooked to brown. Remove them and dry them in a dry paper towel
  • After frying all of them turn up the heat until 300 degrees F till the oil reaches 400 degrees F. again fry the potatoes until they turn golden and crisp. Remove them from the oil and drain on paper towels.
  • Sprinkle with the sea salt and serve with chopped onions and tomatoes as the salad. Smear some tomato souse on top for delicious taste.

French fries are delicious and it is not advisable to make use of them at most of the time since they have side effects when consumed at large.


Deetjen, T. A., Martin, H., Rhodes, J. D., & Webber, M. E. (2018). Modeling the optimal mix and location of wind and solar with transmission and carbon pricing considerations. Renewable Energy120, 35-50.

de Oliveira, M. G. (2020). Controlling costs and purchasing food. In Food and Society (pp. 447-471). Academic Press.