Standard Portion Cost (Objectives & Cost Cards): Production Control

The menu price of food items is based on the cost of the standard portion of food required to prepare them. A standard portion size is the quantity of a parti­cular food item that could be served to the guest. This quantity may be expressed in terms of weight (ounces) or in numerical figures. The standard size of the food item may be determined by the management in conjunction with the executive chef and restaurant manager.

The standard portion cost is determined on the basis of the size of the portion served to a guest and the ingredients that are used in preparing of a particular dish.

The following points are considered for determining standard food cost –

1. Establishment of standards and standard procedures,
2. Calculation of standard portion costs

Creating Recipe Cost Cards

Step 1 – Copy the ingredients from the standardized recipe card to the cost card.Step 2 – List the amount of each ingredient used.Step 3 – Indicate the cost of each ingredient as listed on the invoice.Step 4 – Convert the cost of the invoice unit to the cost of the recipe unit.Example

• Milk purchased by the gallon for $2.80
• Yields eight recipe – ready (EP) pints at $0.35 each.

($2.80 ÷ 8 pints = $0.35 per pint)Step 5 – Multiply the recipe unit cost by the amountrequired in the recipe.Example

• Recipe amount required — 3 pints
• Cost per pint — $0.35
• Ingredient cost — $1.05

(3 pints x $0.35 per pint = $1.05)Step 6 –Add the cost of all ingredients.Step 7 –Divide the total recipe cost by the number of portions produced.Example

• Total recipe cost — $145.50
• Total recipe yield — 50 portions
• Cost per portion — $2.91

($145.50 ÷ 50 portions = $2.91 per portion)

Equipments used in Portion Control

• Standard sized pans
• Serving spoons
• Scoops.
• Cups
• Glasses and moulds
• Cutting markers
• Portions scale
• Ladles.