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SITHKOP002 - Plan and cost basic menus
TASK 1
1.
Describe five sources of information that you could use to find information on your organisation’s
current customer profile and food preferences.
1.
Sales figures:
how is the dish performing in comparison to others on the menu? How is the dish
performing against similar dishes served in the past? Are sales increasing or decreasing? Does each
dish continue to be profitable?
2.
Customer feedback:
what do your customers say about each dish and the menu overall?
3.
Front-of-house feedback:
what do these staff say about the menus and the discussions they have
with customers?
4.
Colleagues:
what do they say about the menu? Is a particular dish difficult to prepare or too time
consuming? Is there too much waste and thus dishes are not cost effective?
5.
Popularity index:
a popularity index ranks each dish on the menu according to its popularity. It is
calculated by dividing the total number of a particular dish sold by the total number of dishes on the
menu.
2.
Describe each of the following service styles:
•
À la carte menu:
is a menu that provides individually priced items cooked to order.
•
Buffet menu:
provides a range of dishes presented at the same time; customers are able to make
selections and serve themselves. Buffets are usually priced per person rather than per dish.
•
Cyclical menu:
provides pre-planned menus that are offered over a number of days. The customer
can usually select items from a cyclical menu in advance. Cyclical menus are often used by facilities
such as hospitals.
•
Degustation menu:
provides a set number of dishes and in a set order. Degustation menus are
sometimes offered in conjunction with an à la carte menu so each customer can select individual
dishes from the menu or can choose to have the set menu.
•
Ethnic menu:
presents dishes from a particular cuisine type that is not local (or Western). For
example, an ethnic menu might present menus that are Chinese in origin or Greek in origin. Australia
is blessed with strong multicultural influences that have generated a wealth of ethnic menu styles.
•
Set menu:
is often used for a function or event. It presents predetermined dishes in a specific order
and customers are not offered any choice.Set – a set menu is often used for a function or event. It
presents pre-determined dishes in a specific order and customers are not offered any choice.
•
Table d’hôte menu:
is a style of set menu where the customer pays a set price for a
specified number of courses. Customers are usually presented with a number of choices for each course
but the range may not be as wide as with an à la carte menu.
•
Seasonal menu:
is created specifically for a season. It usually presents a range of dishes made from
seasonally available ingredients and that reflects the style of food preferred by customers at a
particular time.
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SITHKOP002 - Plan and cost basic menus
TASK 1
3.
Describe three sources of information that you can use for determining the cost of supply for
ingredients.
1.
Direct Expenses:
cost of ingredients.
2.
Indirect Expenses:
peripheral costs and overheads.
3.
Profit Margin:
targeted for to be competitive and viable
.
4.
Describe the method and formula for calculating portion yields using each of the following tests:
Butcher’s test:
is a useful tool for evaluating the quality and yield of meat, fish, and poultry. If you
want to find the true cost of a steak you are portioning from a sub primal cut, the
aspurchased (AP)
price you pay your supplier doesn’t always tell the whole story. So, a butcher’s yield can help you to
determine the true cost, known as the
edible portion (EP)
, and make the best decision when
comparing various products from different vendors.
Say I am cutting filet mignons from beef
tenderloin, I have a couple of options between how the tenderloin is trimmed and the size range.
The tenderloin might have the cover fat peeled of but include the side muscle, known as
PSMO (or
peeled, side muscle on)
. It might be trimmed and the side muscle removed which will come at a
higher cost per unit. By doing a
cutting yield
and comparing the
EP costs
, you can get a better
understanding of the true cost, which is helpful when setting menu prices.
Yield percentage
is
important because it tells you several things: how much usable product you will have after
processing; how much raw product to actually order; and the actual cost of the product per dollar
spent.
Butcher’s Yield Test
As-purchased weight x as-purchased
Determine the
As-Purchased Cost
price per lb = APC
1
(APC)
Example:
28lb ÷ $1.30/lb = $36.40
(APC)
Example:
#103 Beef rib trimmed to #109
2
Fabricate the meat
beef rib (roast ready)
Fat trim weight x Market price per lb. =
Trim Value of fat
+ bones trim weight x market price per lb.
= Trim Value of bones
+ usable trim weight x market price per
Determine the
Total Trim Weight and
3
lb.
= Trim value of trim
Value
Example:
3lb fat x $0.10/lb = $0.30
+ 4lb. bones x $0.30/lb = $1.20
+ 5lb. usable trim x $1.30 = $6.50
12lb. Total Trim Weight = $8.00 Total trim value
As-purchased weight – Total Trim Weight
Determine
Edible Product Weight
= Edible Portion Weight
4
(EPW)
Example:
28lb. APW – 12lb. Total Trim =
16lb. NFW
APC – Total Trim Value
= Edible Product
Determine the
Edible Product Cost
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SITHKOP002 - Plan and cost basic menus
TASK 1
5
Cost (EPC)
(EPC)
Example:
$36.40 – $8.00 = $22.40 NFC
6
Determine the
Edible Product Price
NFC
÷ NFW =
EFPP per Pound (EFPP)
Example:
$28.40 ÷ 16lb. = $1.77 per pound (NFPP)
NFPP ÷ As-purchased price per lb.
=
Cost Factor (CF)
7
Determine the
Cost Factor (CF)
Example:
$1.77 per pound ÷ $1/30 per lb. =
$1.36 Cost Factor (CF)
NFW ÷ APW
=
Yield Percentage
8
Determine the
Yield Percentage
Example:
16lb ÷ 28lb = 57% Yield
Percentage
NFW x 16oz =
Total number of ounces
Total number of ounces ÷ portion size =
Number of portions
Determine the
number of portions of
9
Example:
How many 12oz portions can
Final Product from the Fabrication
be obtained from 16lbs of trimmed meat? 16lbs x 16oz
= 256 ounces
256oz ÷ 12oz = 21.33, or 21 portions
NFPP ÷ 16oz = Cost of 1 ounce Cost of 1
ounce x Portion size
= Cost per portion
1
Determine the
Cost per Portion Example:
$1.77/lb ÷ 16oz = 0.1106, or
0
11.06 cents/oz (cost of 1 ounce)
0.1106 x 12 ounces = $1.327 (cost per portion)
Standard yield tests:
is a testing process to determine accurately the amount of raw materials
needed to produce a certain amount of final processed product. In order to do accurate costing,
yield testing must be carried out on all ingredients and recipes. When looking at yields, you must
always consider the losses and waste involved in preparation and cooking. There is always a dollar
value that is attached to vegetable peel, meat and fish trim, and packaging like brines and syrups.
Any waste or loss has been paid for and is still money that has been spent. This cost must always be
included in the menu price. All products must be measured and yield tested before costing a menu.
Ideally, every item on a menu should be yield tested before being processed.
Procedure for Testing Yield:
1.
Record the original weight/volume of your item. This is your raw weight or
as purchased (AP)
weight
a.
Whole tenderloin – 2.5 kg
b.
Whole sockeye salmon – 7.75 kg
c.
Canned tuna flakes in brine – 750 mL
2.
Process your product accordingly, measure and record the waste or trim weight.
a.
Tenderloin fat, sinew, chain, etc. – 750 g tenderloin trim
b.
Salmon head, bones, skin, etc. – 2.75 kg salmon trim
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SITHKOP002 - Plan and cost basic menus
TASK 1
c.
Brine – 300 mL canned tuna waste
3.
Subtract the amount of trim weight from the AP weight and you will have what is referred to as
your processed or
Edible Product (EP)
. The formula is: AP weight – waste =
EP weight
.
a.
2500 g − 750 g = 1750 g processed tenderloin
b.
7750 g − 2750 g = 5000 g processed salmon
c.
750 mL − 300 mL = 400 mL processed canned tuna
4.
Get your
yield percentage
by converting the edible product weight into a percentage. The
formula is EP weight ÷ AP weight × 100 =
yield %.
a.
(1750 ÷ 2500) × 100 = 70% for the tenderloin
b.
(5000 ÷ 7750) × 100 = 64.51% for the salmon
c.
(400 ÷ 750) × 100 = 53.33% for the canned tuna
Yield percentage
is important because it tells you several things: how much usable product you
will have after processing; how much raw product to actually order; and the actual cost of the
product per dollar spent.
Procedure for determining Edible Product (EP) Cost:
1.
Record the
AP cost
, what you paid for the item:
a.
Whole tenderloin – $23.00/kg
b.
Whole sockeye salmon – $5.00/kg
c.
Canned tuna flakes in brine – $5.50/750 mL can
2.
Obtain your
factor
. This factor converts all your calculations into percentages. The formula is
100 ÷ yield % =
factor
a.
100 ÷ 70 tenderloin = 1.42
b.
100 ÷ 64.51 salmon = 1.55
c.
100 ÷ 53.33 canned tuna = 1.875
3.
Once the factor has been determined, it is now an easy process to determine your
EP cost
. The
formula is: factor × as purchased cost per (unit) =
edible product cost per
(unit)
a.
Tenderloin $23.00 × 1.42 = $32.66/kg
b.
Salmon $5.00 × 1.55 = $7.75/kg
c.
Canned tuna $5.50 × 1.875 = $10.78/750 mL
There could be a considerable difference in costs between the raw product and the processed
product, which is why it is important to go through all these steps. Once the
EP cost
is determined,
the menu price can be set.
Meat Cutting Yield Test:
The actual determination of portion cost is found by conducting a
meat cutting yield test
. The test is
conducted by the person who breaks down or trims the wholesale cut while keeping track of the
weight of the parts. The information is placed in columns on a chart.
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SITHKOP002 - Plan and cost basic menus
TASK 1
Various measures and calculations are then recorded in the different columns:
•
Weight:
Next to the breakdown column the weights of the individual parts are listed.
•
Percentage of total weight:
The third column contains the percentage of the original piece by
weight. The column is headed “% of total weight,” which reminds us how to calculate the
percentages. That is
% of total weight
= weight of part ÷ total weight
Percentage of Fat and
Gristle Equation:
% of fat and gristle
= weight of part ÷ total weight
0.850 kg ÷ 2.5 kg = 0.34 = 34%
Using the same procedure, you can calculate:
% of loss in cutting
= 0.100 kg ÷ 2.5 kg = 0.04 = 4%
% of trim
= 0.250 kg ÷ 2.5 kg = 0.1 = 10%
% of usable meat
= 1.300 kg ÷ 2.5 kg = 0.52 = 52%
•
Value per kg:
These values are based on what it would cost to purchase similar products from a
butcher shop. The tidbits are quite valuable although they are too small to be used as
medallions. They might be used, however, in stews or soups. Notice that no value is given to any
weight lost in cutting.
•
Total value:
This is determined by multiplying the value per kg column by the weight column.
This has to be done carefully as the units must match. For example, the temptation is to simply
multiply the weight of the fat and gristle (850 g) by $0.20 and get $170 instead of converting the
grams into kilograms (850 g = 0.850 kg) and then multiplying to give the actual value of $0.17.
•
The entry for the
“Usable Meat”
in the total value column is determined by subtracting the
value of the breakdown parts from the total cost of the pork loin ($30.35). The
total cost
is
found by multiplying the weight of the whole piece (2.5 kg) by the value per kg ($12.14).
Total Value of Usable Meat Equation:
total value of usable meat
= total cost – total value of breakdown parts
= $30.35 − ($0.17 + $1.87) = $30.35 − (2.04) = $28.31
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Meat Cutting Yield Test
Part of
the
meat
Weight
% of
total
Value
per kg
Total
value
Cost
factor
EP
cost
per
(
kg)
Portion
size
Portion
cost
Whole
piece
2.5 kg
$12.14
$30.35
(AP )
Fat
and
gristle
850 g
34%
$0.20
$0.17
Loss
in
cutting
100 g
4%
0
Trim
250 g
10%
$7.49
$1.87
Usable
meat
1300 g
52%
$28.31
1.79
$21.78
250 g
$5.45
SITHKOP002 - Plan and cost basic menus
TASK 1
•
Cost of usable kg (or EP cost):
cost of usable kilogram is determined by dividing the total value
of the usable meat by the weight of the usable meat as measured in kilograms.
Cost of usable kg (or EP cost) equation:
cost per usable kg
= total value of usable meat ÷ kg weight of usable meat
$28.31 ÷ 1.3 kg (remember 1300 g = 1.3 kg) = $21.78
•
Portion cost:
is determined by multiplying the cost of a usable kg by the portion size. The
formula is
portion cost
= portion size × cost of usable kg.
•
Portion size:
should be converted into kilograms as the cost per usable kg has been found. The
formula is
portion cost
= portion size × cost of usable kg (Example: 0.250 kg × $21.78/kg =
$5.44)
•
Cost Factor:
The
cost factor per kilogram
is determined by dividing the cost per usable kg by the
original cost per kilogram. The formula is
cost factor per kg
= cost per usable kg ÷ original cost
per kg (Example: $21.78 ÷ $12.14 = 1.79)
•
This cost factor can be used to find the
cost of a usable kg if the wholesale cost changes
with
the following formula:
new cost of usable kg
= cost factor per kg × new wholesale cost. For
example, if the cost of pork loin should rise to $13.00 a kilogram from the $12.14 per kilogram
given on the cutting yield test sheet, the new cost per usable kg can be quickly calculated: 1.79 ×
$13.00 = $23.27
•
Cost factor per portion equation:
The cost factor per portion is found by multiplying the portion
size by the cost factor per kilogram. The formula is
cost factor per portion
= portion size × cost
factor per kg (Example: 0.250 kg × 1.79 = 0.45)
•
The cost factor per portion is important because it can be used to find the
cost per portion from
the wholesale cost of meat
. This is done by multiplying the two quantities. The formula is
new
portion cost
= cost factor per portion × new wholesale cost. (For example, if the wholesale price
of pork loin should rise to $13.00 a kg, the portion cost will become: 0.45 × $13.00 = $5.85).
5.
Describe the method and calculation for calculating the total cost of a dish.
Food cost
is the ratio of a
restaurant’s cost of ingredients (food inventory)
and the revenue that those
ingredients generate when the menu items are
sold (food sales)
. Food cost is almost always expressed as
a percentage known as
food cost percentage.
The formula is
Food Cost Percentage Per Dish
= (Total Cost
of Dish Per Serving / Price of Dish to Customer) x 100.
1.
Calculate the Total Cost of Dish:
a.
List all the ingredients
used in the recipe
Example:
Chocolate mousse
→ chocolate, cream, eggs, and sugar.
b.
Divide the ingredient quantities in the recipe by the number of servings the recipe yields to
calculate the ingredients quantities needed to make just one serving or dish
Example:
Chocolate mousse
→ 1 oz. of chocolate, ¼ cup of cream, ½ an egg, and 2 tbsp of sugar.
c.
Calculate the
price of the ingredient quantities for one serving
.
Example: Chocolate mousse:
o
1 oz. chocolate – $2.50
o
¼ cup cream – $0.25
o
½
egg – $0.16
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TASK 1
o
2 tbsp sugar – $0.10
→
Total cost for chocolate mousse per serving
:
$3.01
2.
Establish the Price of Dish to Customer:
Example: Chocolate mousse
→ $6.00
3.
Divide Total Cost of Dish Per Serving by Price of Dish to Customer:
Example: Chocolate mousse
→
$3.01 / $6.00 = 0.5
4.
Multiply the result by 100 to find out the Food Cost Percentage Per Dish:
Example: Chocolate
mousse
→ 0.5 x 100 = 50%
6.
Describe the method and calculation for calculating the profitability of a dish.
After determinate the
Food Cost Percentage per Dish
, it is possible understand the
profitability of a dish
by seeing if the
percentage
falls along the
Industry Benchmark Food Cost Percentage Range
. The Overall
Food and Beverage Cost Percentage Range is 20 – 40 %; instead the Food Cost Percentage Range is 25 –
40 %.
Example:
the chocolate mousse’s 50% food cost percentage per dish is above the 25 to 40% industry
standard range. The chocolate mousse is too costly of a dish by industry standards, and probably isn’t
profitable enough to remain on the menu. If the restaurant wants to introduce it as a permanent item on
the menu, they should increase the mousse’s price or decrease the cost of the ingredients by finding more
affordable suppliers without compromising quality.
7.
Describe the method and calculation for assessing the viability of a dish.
8.
Describe the information included in an organisation’s standard recipe card.
9.
Describe how each of the following factors might influence your menu planning decisions.
•
Age and stage:
heir age could determine what type of food they will like, so it is important to find
out what ages you will be catering for. For example, children and young adults are more likely to
want simple party food such as a hot or cold buffet, whereas older adults are likely to want more
creative and formal dishes, such as an a la carte or set menu.
•
Budget:
this generally means customers with higher incomes who can afford to pay for the services.
Customers with low consumer buying power may have lower incomes so they may not have enough
money to pay for the services. This knowledge is important for businesses to make sure they earn a
profit from customers. This will help to determine how much is spent on goods and what prices the
services should be. It is important that you have inventory to meet demand; however, you also need
to ensure that you have enough customers to pay for it so you aren’t losing out on money.
•
Tastes and preferences:
to satisfy customers it is important to indulge their taste and preferences of
their favourite and healthier foods. This favours the general satisfaction of the customers that will
lead them to return to our restaurant where they felt at ease, because the restaurateurs have
understood and followed their requests, respecting the restrictions and food preferences of the
various diets that follow.
•
Social and cultural background (including any gender considerations):
his can mean someone’s
race, language, education, lifestyle and religion etc. Customers will have
different backgrounds and this will have an impact on the type of food that is required. It is
important to find out this information about the customer and to ask if they have any personal
preferences. Customers may want a different style of food depending on their ethnicity, or if they
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SITHKOP002 - Plan and cost basic menus
TASK 1
are religious it is important to buy and prepare the right type of food for them otherwise, they may
not be able to eat it.
•
Gender:
the gender of customers will also determine what food will be required. If you are catering
for men, they may prefer simpler buffet food, whereas women are likely to go for something fancier
and more creative, and they may want formal dishes that look more appealing and presentable. So it
is a good idea to find out what gender you will be catering for mostly.
10.
List six elements that you should consider to ensure that your menu is balanced.
1.
The spread of dishes and ingredients used:
as a general rule, 20% of the meals in each area should
have the same accompanying dish components, and 20% of the dishes on the menu should utilize the
same cooking method.
2.
The spread of price points and profitability:
a decent menu should have less than 10% low-profit
dishes, more than 30% high-profit dishes, and more than 50% high-profit top sellers.
3.
The seasonality within the dishes:
more than 30% of your menu should be seasonal dishes, with at
least two seasonal dishes in each area.
4.
Healthy options:
have more than 20% of healthy dishes on the menu or 1 healthy option per section.
Have healthy substitutes or alternatives made available to diners (as service exceptions)
5.
The ratio of dishes within each section:
have 3 to 6 sections on your main menu and 2 to 4 sections
on other menus. Have 4 to 12 dishes per section. Avoid having more than 12 dishes so as not to
confuse your diners
6.
Menu Accuracy:
a good menu is a menu that is honest, accurate, and reliable. It must also have a
good menu description to influence diners' decisions and selections and lastly, it communicates what
is offered and how dishes are cooked, and the price.
11.
Describe how each of the following could be used to assess the popularity of menu items:
•
Customer surveys
•
Popularity indexes
•
Sales data
12.
Explain how the availability of seasonal produce might influence your menu planning process.
13.
List at least two popular food preferences in each of the following categories:
•
Contemporary eating habits
•
Cultural and ethnic influences
•
Popular menu items
Quick
service foods
Seasonal
dishes
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SITHKOP002 - Plan and cost basic menus
TASK 1
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