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• rahulnavet

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• Contabilidad de costos
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STANDARD RECIPE What do you understand by the word "Standard Recipe". It means that a recipe which has been tried out, sampled, written down, photographed; if necessary and made good for a particular situation. A standard recipe of an establishment need not be good for the other since it may differ in the equipment, fuel, ingredients, portions etc. in preparation of the same. ESSENTIALS OF STANDARD RECIPE a) The exact amount of each ingredient to be used. b) Listed in order in which they will be considered and grouped together if necessary. c) Proper and simple terminology should be used eg. beating, stirring, folding. d) The cooking time and temperature required for each process must be written down. e) Portion size and the exact yield of the recipe must be stated. f) A step by step procedure must be given. A standard recipe must be written so that new cooks and relievers can cook according to the set standards. Lack of a standard recipe will result in lack of uniformity and depending on one's judgment to engineer the product. Standard recipes are a tool for sound basis for determining portion costs. This information is a must for internal control system. If an economical way to find desired results if required there has to be a starting point and standard recipe is the one. Once a recipe has been documented, various ways of food with different ingredients can be tested. STANDARD PROCEDURE Certain items like tea or coffee do not require exact recipes but must have concise instructions regarding preparation and quantity to be used should be mentioned. PORTION CONTROL Lack in portion control results in loss and dissatisfied customers. The guest expect standard portions each time they come like you would expect standard quality from suppliers. EQUIPMENT You should have accurate sales either balance type or bounce type. There should be scoops, ladles, measuring cups, size of plates, glass dishes etc. of specific measurements to maintain uniformity. KITCHEN TESTS Testing of recipes may be considered a kitchen test. The purpose of the test is to determine the amount of usable food in relation to quantity purchased.

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K.Rajshekhar.

January- 05.

No.30

(02) BSc H& HA.

Page 1 of 5

The result may be used for the following purpose. a) To determine portions cost. This is initially as well as on a continuous basis. b) Purchasing data- This will be the basis for quantity to be purchased for the given number of portions. c) Determining the best methods of preparation-This indicates the cooking time, temperature etc. d) Basis for specifications for best yield. e) Testing adherence to established specifications on a continuing basis. f) Checking how well the employees follow the establishment recipes and procedures. The kitchen employees should be made to perform these tests. g) Check the skill of the employees. BUTCHERY TESTS The butcher test card is used in computing the usable portion for meats, fish and poultry. For example from ribs of several by-products such as short ribs, hamburgers fats and bones are obtained. In determining portion costs, of the finished rib of beef credit must be given for the value of those usable by product having value. FOOD COST PERCENTAGE FOOD COST: Food cost is the expenditure on food and raw materials which the largest single element of cost in any catering establishment. The maintenance of food cost at predetermined level is therefore important because the food cost percentage determines to a large extent the profit. Food cost percentage is the percentage found on the total sales i.e. cost of materials, labor , overheads and profit. ELEMENTS OF FOOD COST: Basically food cost consists of cost of foods consumed less staff meals. Thus in calculating the food cost, the formula used is:opening stock + (purchases - staff meals)- closing stock Food cost control: Cost control when applied to food facility undertaking. The cost control is very important because of as stated earlier , food cost or material cost is the single largest element in cost and what is termed as variable cost, which varies with the proportion of sales/output. Thus by controlling the food cost, one can be successful in a catering establishment. OBJECTIVES OF FOOD COST CONTROL a. ANALYSIS OF INCOME AND EXPENDITURE: In food cost control, stress is placed not only in analysis of sales, cost of sales, profit etc. but also on the analysis of total quantities as between various sections of the business. b. PRICING OF FOOD AND QUOTATIONS: It provides sound basis for menu pricing expenses for banquets. c. PREVENTION OF WASTAGE AND INEFFICIENCY: The purpose control is to ensure that current results are accordance with predetermined objectives. For this, all wastage must be prevented so that food cost remains as originally fixed. d. DATA FOR MANAGEMENT REPORTS: It provides data for periodical reports 641.5

K.Rajshekhar.

January- 05.

No.30

(02) BSc H& HA.

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on food operations. OBSTACLES TO FOOD COST CONTROL: What are the obstacles to food cost control:1. Unpredictability of volume of business: Sales instability is inherent in all establishment. Moreover, the sale of food/drinks varies day to day and even during the day. 2. Perishability of food: Food is perishable, hence there should be no over buying and food prepared must be in line with the anticipated demand to keep food cost in check. 3. Daily variations in food production. 4. Short cycle of operations: The cycle of operations in any catering establishment is short, hence control procedures must be frequent and periodic reports are a must. 5. High degree of departmentalization: Each catering establishment has several selling outlets. FOOD COST COMPUTATION: Thus food cost % is calculated by first calculating the cost of sales less the net profit % less the labor cost and overheads which give the food cost %on sales. This has to be kept in check or may be even reduced as long as quality of food is not changed. This will be in more profit. ANALYSIS OF RESULTS WITH THE STUDY OF CAUSES AND REMEDIES INTRODUCTION : There is no ideal food cost%, but it varies from organization to organization. Normally, the food cost% is between 30-40% or may be even less. If a food cost% is more, it means that the profit will be less. METHODOLOGY OF FOOD COST CONTROL : T he development of an effective system of food cost control involves 3 phases : 1. BASIC POLICY DECISIONS REGARDING FINANCIAL & CATERING POLICIES OF THE ESTABLISHMENT The financial policy deals with fixing the food cost% while the catering policy deals with deciding type of customer, type of menu, methods of buying, food quality standards, type and quality of service, cost and profit targets as determined by the financial consideration. 2. OPERATION CONTROL The second phase consists of built checks, technological procedures and clerical procedures. CATERING CYCLE: The catering cycle consists of a. Buying b. Receiving c. Storing and issuing d. Preparing e. Selling a. Buying : The control procedures must be firstly yield testing and on this necessary purchase specifications/modifications. b. Receiving : First is quality control and quantity inspection and finally clerical procedures. 641.5

K.Rajshekhar.

January- 05.

No.30

(02) BSc H& HA.

Page 3 of 5

c. Storing and Issuing : Proper stock records must be obtained. Proper pricing of issues must be ensured. Stock taking must be considered. Proper effective clerical procedures like indents, stock registers must be maintained. d. Preparing : The cost of food consumed depends on the no. of meals produced and food cost per meal. Thus to control food costs we must i) control the no. catered for ie. volume forecasting ii) control the food cost per meal in advance by having standard recipes, portion control. e. Selling : There should be a proper pricing policy effective restaurant checking system and proper cash control. 3. CONTROL AFTER THE EVENT 1. Food cost reporting : This must be done daily, weekly, covering both short and long periods. Analytical reports must be prepared for each department. 2. Assessment of results : The present Food Cost must be then evaluated and assessed against budgeted food cost %. 3. Corrective action : The corrective action takes depends on the ability and capability of the manager. PORTION CONTROL IMPLEMENTATION In order to achieve the profit target we should implement some full proof measures to control the portion size. Hence standard portion sizes are determined by the establishment. Standard portion sizes will ensure that the customer also gets the right portion sizes for the money’s worth. A standard portion is the quantity of a particular food item that will be served to the customer. The portion sizes of the food item is determined by management in conjunction with the heads of both the kitchen and restaurant departments. Standard portion sizes may be established in several ways : a) By buying in pre-portioned food items like rump steaks/fish fillets etc b) By buying in items in bulk and portioning in the production kitchen before service. c) By portioning the food items as they are being served to the customer. In establishments operating more than one level of service there may be varying portion sizes for the same food items, for the different catering outlets. Standard portion sizes are an aid to food costing as once the standard portion size has been established the gross profit may be calculated for the dish. Any fluctuations in the sizes for the portion for example serving large portions will therefore be reflected in the restaurant’s gross profit. It is important to provide kitchen and restaurant staff with the correct portioning equipment so that if the customer is to receive 3 oz of vegetables, the operative has a 3 oz ladle to serve the dish with. Spot checks should also be regularly made to ensure that the correct portioning equipment is being used. As far as possible try to avoid using wrong portioning equipment, often if a certain sized ladle goes missing the operative will simply use another which could be 1 or 2 oz larger. As with the standard recipes, details of standard portion sizes should be made available to all necessary employees. The food and beverage department should regularly review the portion size of a particular food item with reference to its current price as it may be necessary either to 641.5

K.Rajshekhar.

January- 05.

No.30

(02) BSc H& HA.

Page 4 of 5

reduce the standard portion size if the cost of a particular food item has increased substantially ;increase the selling price ; or possibly remove the dish from the menu for a period of time until the cost price is acceptable eg. Shell fish. In the kitchen and restaurant the standard portion sizes of a dish are often combined with the standard recipes and together may be displayed on a wall chart to which all employees may refer. There are therefore a number of techniques that may be employed by an establishment to assist in the planning of food production requirements one of which is portion control implementation. Every type of food has a range of `normal' portions which will vary slightly from establishment to establishment and ever in an establishment the portion sizes may vary for an a la carte, table de hote and buffet services. The portion sizes will be different for different outlets within an establishment. There may be changes in the lunch and dinner portions too. The portion sizes and formulation of menu prices are determined by the food and beverage control together with the Chef in charge and F & B Manager. Given below is a brief list of portion sizes for the various meats and other dishes: Dinner portion size Meat, boneless, lean with traces of fat 120-220 gm Meat, bone in (steak or chops 220-450 gm Meat bone less (steak or chops) 180-450 gm Stews, lashes, meat mixtures (pasta, rice) 180-360 gm Chicken, poultry , bone 220-450 gm Poultry boneless 120-220 gm Fish whole 140-450 gm Fish fillets 120-280 gm Shell fish, clams, oysters in shell 85-360 gm Shell fish shucked(shelled) 85-220 gm Lobsters in shell 450-900 gm Vegetables 60-140 gm Liquids (soups, juices, coffee 85-220 gm Fruits (net edible) excluding juices 60-220 gm Rice, pasta (cooked) not as main dish 120-220 gm N.B. : Lunch portions may be less than the dinner portions. With the wide variety of portion sizes for any given item it is possible for the food cost of any operation to be controlled in such a manner that the operating food cost percentage can be adjusted or changed by adjusting the portion sizes. Secondly the variance in the quality of the raw produce purchased and the purchase prices for these products will also allow an operator to adjust the food cost for any given menu item. These adjustments, however, are all made within the frame work of the menu structure as originally determined by the management. **************************

641.5

K.Rajshekhar.

January- 05.

No.30

(02) BSc H& HA.

Page 5 of 5