Recipe Costing

1
Recipe Costing

• Cooperative Grouping
• Directions
• Mr. O

2
Objective

• Your team will assemble the necessary materials
  needed to cost a recipe
• Materials
• Recipe with yield information
• Invoice price list
• Cost worksheet
• Cost the recipe ingredients and determine the
  portion cost.

3
The Costing Problem

• A) The main problem with recipe costing is that
  we order by the pound, but use ingredients by the
  cup or ounce.
• The solution to the problem is to work in the
  language of the oz. or ounces, thereby
  providing a common denominator for costing.
• B) The second problem is that we need to be able
  to interpret invoice symbols.
• pounds, when written after a number
• number, when written before a number
• is used as a separator, it is not used to
  represent division.
• 6 5 flour (means 6 - 5 lbs packages of
  flour)
• 6 packages x 5 x 16 oz 480 ozs.
• C) Careful to use liquid measures for liquids and
  approximate weights for dry ingredients. (
  consider a liquid cup vs. a dry cup)

4
Recipe CostingThe Land of Oz.

• Find the unit cost of the ingredient
• from the invoice list.
• Unit cost cost of invoice order no. of total
  ounces
• 2. Find how many ounces of the ingredient are
  used by the recipe.
• Note Change cups to ounces, pounds to ounces
  when necessary
• 3. Ingredient Cost unit cost/ oz. x recipe ozs.

5
Cost of recipe

• Find ingredient unit cost
• Find the ounce amount used for the recipe
• Multiply unit cost x ounces
• Do this for each ingredient
• Add to find the total recipe cost
• Find the recipe yield
• Divide the cost of the recipe by the yield

6
Your Task

• Work with your cooperative group expert to
  complete cost worksheets for assigned recipes
• Find total recipe cost
• Find portion cost by dividing by yield
• Each person must complete and hand in a cost
  worksheet.
• All work is to be shown.
• Time is limited, work in a timely fashion.
• Conversation is to be on task.