Standard Portion Cost: Butcher Test

1
Standard Portion Cost Butcher Test
Test designed to determine standard portion costs
for those items portioned before cooking
Goal Determine Serving price (SPC) versus
Purchase price. Concept What you serve can cost
more than what you bought it for. - Applies to
wholesale cuts, not portion cut - wholesale cuts
usually render more than what you bought it
for - Focus is on primary part of the
wholesale cut Process Usually involves a team
chef/manager/cost controller/butcher 1. One
member does the recording 2. As piece is
broken down, various cuts/parts are
separated 3. Total weight of cuts/parts almost
never original weight - difference is a
DERIVED number based on weight difference
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Standard Portion Cost Butcher Test
(cont)
Loss in cutting A Derived number add weights
of all know cuts/parts and subtract from
purchased weight
3
Standard Portion Cost Butcher Test
(cont)
Also called yield factor or Use to compare
vendors value Use to compare different cuts
4
Standard Portion Cost Butcher Test
(cont)
Want values/lb for all parts Except the principal
part - why the    cut was purchased to begin
with. Get these current prices from your regular
purveyor(s) These prices should represent a
reasonable market value
5
Standard Portion Cost Butcher Test
(cont)
Total Value for these secondary cuts/parts
Total Value for the primary cut (usable meat)
A DERIVED
6
Standard Portion Cost Butcher Test
(cont)
7
Standard Portion Cost Butcher Test
(cont)
Portion Size a pre-established number found in
the menu items standard
recipe
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Standard Portion Cost Butcher Test
(cont)
Cost Factors Market prices are not stable,
causing usable pound/SPC costs to change. Cost
factors allow - simple way to (re)calculate
usable pound costs and portion costs -
eliminates need for new/frequent butcher test(s)
- Yield Factor or remains Constant
9
Standard Portion Cost Butcher Test
(cont)
Helps tell you the impact of the 0.26/lb increase
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Standard Portion Cost Butcher Test
(cont)
Example Price/lb of tenderloin increasing from
6.11 to 6.37. You need to know the new
SPC Using Cost Factors, no new Butcher Test is
required
The 26 /purchase lb increase leads to a 53
/usable lb increase and a 20 /portion increase.
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Standard Portion Cost Butcher Test
(cont)
Shortcoming B/C it is based on a Butcher
test,the factors can only be used on the
identical size portion. You could, however, start
at useable price / lb and recalculate (Universal
Formula Below)
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Standard Portion Cost Butcher Test
(cont)

• Conclusion
• Formulas provide operators with tools to quickly
  recalculate costs
• Analyze margins and when menu prices may have to
  increase
• For Accuracy, Butcher tests should be done 3 3-4
  times/year
• and on more than 1 sample per butcher test to get
  averages
• Once again a cost/benefit trade-off decision
• Benefits of Butcher testing are
• can compare suppliers if testing identical
  pieces (value)
• allows for monitoring of how the Standard
  Specifications are
• being adhered to by purveyor/purchasing/receiving
• with exact costs know, menu planning is greatly
  improved
• Compare to preportioned item pricing if using

13
Standard Portion Cost Using Yield Factor or
Ratio of the weight of part of a product to the
weight of that product as purchased
Goal Determine Serving price (SPC) versus
Purchase price. Concept What is left to sell
after in-house butchering/processing
portionable weight / original purchased weight

• included in the Butcher and Cooking Loss tests
• Ratio to Total Weight Saleable Weight
  respectively

Once determined, Yield is has many uses
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Standard Portion Cost Using Yield Factor or
(cont)
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Standard Portion Cost Using Yield Factor or
(cont)
Example of Yield Use
Problem Need to Purchase Correct amount of Pork
Loin to serve 5 ounce portions of Loin of Pork a
Maison to 32 guests.
All else being equal IF future pork loins have
same yield