fn 24 lab exercise 9 costing
TRANSCRIPT
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RECIPE COSTING
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Two methods of costing ingredients
1. AP (as purchased) method
– For costing an ingredient at
purchase price; doesn’t take TRI ! "A#T$ into account
2. EP (edible portion) method
– For costing an ingredient after ithas %een trimmed and cooked
(&RA$F' *)
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$+amp,es-
• AP
Ten pounds of onion' diced
• EP Ten pounds of diced onion
I&I/AT$- AP or $P in 0our recipes
(&RA$F' *)
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2ie,d Percent
• i3erence %etween AP weightand $P weight
Yield % 4 $P amount (weight or
5o,ume)
AP amount (weight or5o,ume)
• 6thers- 2ie,d percentage chart' F/T'%utcher test' cooking test etc.
• To determine the amount of APneeded (&RA$F' * and 7ones' 8)
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T6 9$T AP :A&TIT2&$$$
$P :A&TIT2
2I$
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#teps in costing-1. /op0 the ingredients from the recipe'
check for accurac0
.
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AP cost per unit
/ost (from in5oice) in Php
AP unit
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#teps (cont)
. /a,cu,ate $P cost per unit
AP cost per unit in Php 2ie,d
=age
C. u,tip,0 $P cost per unit %0item >uantit0 (actua, amountused in the recipe)
(Pa0neBPa,acio and Theis'C' 6Dugo'1EEE &RA$F' * and 7ones' 8)
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#teps (cont)
*. Ger%s ! spices- accepta%,e toadd = of tota, recipe cost
8. #um up a,, recipe item costs
E. i5ide the sum %0 the num%erof ser5ing portions to gett#nd#rd portion cot
(Pa0neBPa,acio and Theis'C' 6Dugo'1EEE &RA$F' * and 7ones' 8)
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$+amp,e-
• Recipe - Fried egg
1 pc egg
1 tsp sa,t1 tsp oi,
H of ser5ings- 1
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Ingredient Item
Quantity(in EP)
AP cost
and unit of
measure
(Php/unit)
AP Cost per
unit
(Php/unit)
Yield
Percentage
(%)
EP Cost
per unit
(Php/unit)
Recipe Item
Cost
(Php)
$gg 1 pc Cdoen
1
#a,t g kg 1
6i, m< 1 1. <
1
Total Recipe
cost:
Portion cost:
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Ingredient Item
Quantity(in EP)
AP cost
and unit of
measure
(Php/unit)
AP Cost per
unit
(Php/unit)
Yield
Percentage
(%)
EP Cost
per unit
(Php/unit)
Recipe Item
Cost
(Php)
$gg 1 pc Cdoen
pc 1 . .
#a,t g kg .
g
1 . .1
6i, m< 1
1. <
.1? 1 .1? .1
Total Recipecost: Php5.!
Portion cost: Php
5.!
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$+amp,e-
• Recipe - 1 g s>uash
g sa0ote
1 tsp sa,t1 tsp oi,
H of ser5ings-
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Ingredient Item
Quantity(in EP)
AP cost
and unit of
measure
(Php/unit)
AP Cost per
unit
(Php/unit)
Yield
Percentage
(%)
EP Cost
per unit
(Php/unit)
Recipe Item
Cost
(Php)
#>uash
1g @g
*
#a0ot
e
g
g
8
#a,t g kg 1
6i, m< 1
1. <
1
Total Recipe
cost:
Portion cost:
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Ingredient Item
Quantity(in EP)
AP cost
and unit of
measure
(Php/unit)
AP Cost per
unit
(Php/unit)
Yield
Percentage
(%)
EP Cost
per unit
(Php/unit)
Recipe Item
Cost
(Php)
#>uash
1g @g
.8 * .1* 1.C*
#a0ot
e
g
g
.1 8 .1
#a,t g kg .
g
1 . .1
6i, m< 1
1. <
.1? 1 .1? .1
Total Recipe
cost:
Php
"."#
Portion cost: Php
#$.#
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Rounding 63 Ru,es
If the Jrst digit to %e dropped is $'drop it and a,, the digits to the rightof it
$+amp,e-
Round of to two decima, p,acesC.?@@ &2.'
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Rounding 63
• If the Jrst digit to %e dropped is 'increase the num%er to %e rounded'that is' the preceding Jgure
$+amp,e-
Round of to two decima, p,acesC.?C@
&2.
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Rounding 63
• If the Jrst digit to %e dropped i 'round the digit that is to %e roundedo3 so that it wi,, %e e5en. Kero is
considered as e5en.
$+amp,e-
Round of to two decima, p,acesC.?@ &2.
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Rounding 63
• If the Jrst digit to %e dropped i 'round the digit that is to %e roundedo3 so that it wi,, %e e5en. Kero is
considered as e5en.
$+amp,e-
Round of to two decima, p,acesC.@ &2.2
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Rounding 63
• If the Jrst digit to %e dropped i 'round the digit that is to %e roundedo3 so that it wi,, %e e5en. Kero is
considered as e5en.
$+amp,e-
Round of to two decima, p,acesC.E@ &2.&*
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Rounding 63
• If the Jrst digit to %e dropped i 'round the digit that is to %e roundedo3 so that it wi,, %e e5en. Kero is
considered as e5en.
$+amp,e-
Round of to two decima, p,acesC.@ &2.*
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N!trient C#lc!l#tion
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&utrient /a,cu,ations
• Food /omposition Ta%,e
R$$L$R-
&utrient content are in 1g $IL
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F6R
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Formu,a
&utrient Ade>uac0 per $P amount offood
4 &utrient /ontent + 1=
R$&I 5a,ue of the nutrient
M Fina, answer shou,d %e in +holen!mber