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. | ||||||
Menu: | |||||||
Author: | Date: | ||||||
Number of Portions: | 1 | Cost | Menu Price with GST: | ||||
Serving Size: | Cost per Portion: | 163.50 | Food Cost % Budget: | 17% | |||
Unit of Measure Per Person: | Cost per Recipe: | 163.50 | Food Cost % Actual: | 21.35% | |||
Margin per Portion: | 653.50 | Ideal 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 Yields | Fruit Yields | Fish Yields | Spice Yields | |||
Recipe Quantity (EP) | Yield Costing | Recipe | |||||
Ingredients | Quantity | Unit | AP$ / Unit | Unit | Yield % | EP$ / Unit | Cost |
pound extra-lean ground chicken | 1 | gm | 65.50 | kg | 92% | 72.00 | 8.55 |
cup Italian-seasoned bread crumbs | 0.5 | 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 | 114.15 | kg | 100% | 114.50 | 20.15 | |
Buns | 7.75 | ||||||
Total cost | |||||||
Procedure
- 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 | ||||||
Menu: | |||||||
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 Yields | Fruit Yields | Fish Yields | Spice Yields | |||
Recipe Quantity (EP) | Yield Costing | Recipe | |||||
Ingredients | Quantity | Unit | AP$ / Unit | Unit | Yield % | EP$ / Unit | Cost |
Whole chicken | 1.00 | kg | 0.40 | kg | 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% | 0.66 | 0.003 |
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 | 0.350 | Kg | 1.20 | Kg | 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 | ||||||
Procedure:
- 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 | ||||||
Menu: | |||||||
Author: | Date: | ||||||
Number of Portions: | 10 | Cost | Menu Price with GST: | $ 3.00 | |||
Serving Size: | 3 | Cost per Portion: | 0.46 | Food Cost % Budget: | 24.0% | ||
Unit of Measure Per Person: | Oz | Cost 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 Yields | Fruit Yields | Fish Yields | Spice Yields | |||
Recipe Quantity (EP) | Yield Costing | Recipe | |||||
Ingredients | Quantity | Unit | AP$ / Unit | Unit | Yield % | EP$ / Unit | Cost |
Diced tomato | 4 | Cups | 1.00 | Cup | 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 | 1.78 | Cup | 80% | 2.49 | 0.65 |
Minced garlic | 2 | Tbl | 0.13 | tbl | 91% | 0.15 | 0.27 |
Overhead costs 5% | 0.282 | ||||||
Total costs | 4.3922 | ||||||
Procedure: |
- 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 | ||||||
Menu: | |||||||
Author: | Date: | ||||||
Number of Portions: | 3 | Cost | Menu Price with GST: | 10.95 | |||
Serving Size: | 1 | 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 Yields | Fruit Yields | Fish Yields | Spice Yields | |||
Recipe Quantity (EP) | Yield Costing | Recipe | |||||
Ingredients | Quantity | Unit | AP$ / Unit | Unit | Yield % | EP$ / Unit | Cost |
Russet potatoes | 3 | EA | 1.53 | EA | 87% | 2.53 | 3.59 |
Vegetable or peanut oil | 3 | OZ-fl | 0.07 | Oz-fl | 91% | 0.07 | 0.21 |
Sea salt | 0.5 | Kg | 0.5 | Kg | 100% | 0.48 | 0.25 |
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 | 0.5 | bunch | 0.18 | bunch | 100% | 0.18 | 0.09 |
0.25 | Liter | 0.70 | Liter | 94% | 0.71 | 0.175 | |
Overhead costs 5% | 0.288 | ||||||
Total costs | 5.765 | ||||||
Procedure
- 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.
References
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 Energy, 120, 35-50.
de Oliveira, M. G. (2020). Controlling costs and purchasing food. In Food and Society (pp. 447-471). Academic Press.