Class NameInstructor NameDate, Semester

Foundations of Cost ControlDaniel Traster

Yieldschapter 4

Opening Questions

You have a dinner party for 8 people.

The onion tart calls for 4 oz of caramelized onions per person.

How many pounds of onions should you order?

2# is not the answerYou lose some weight in peeling and some during

cooking as water evaporates

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KEY TERMS

As Purchased (AP) form (and measure) of a product as it comes from a purveyor.

Edible Portion (EP) form (and measure) of a product after it has been prepped (in some cases, cooked) and waste or loss has been removed. For produce, EP usually refers to pre-cooked yield after trimming and knife work is done.

Yield weight or volume of a product remaining after trim and waste are removed. In some cases, includes cooking loss.

Yield percent (Y%) ratio of useable product that results on average during the preparation stage.

Calculating Yield %

1. Weigh raw produce in AP form.

2. Process the product as you would for a recipe.

3. Weigh the EP result without the waste.

4. Calculate Y% (decimal form) = EP ÷ AP

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Example 4a

You process 17# of cauliflower and get 10# of florets. What is the yield %?

   EP % = = =

0.588 or 58.5%5

Example 4b

Convert to all pounds or all ounces.

7 oz ÷ 16 = 0.4375, so 6#7oz = 6.4375#

You process 8# of celery and are left with 6# 7oz for crudité. What is the yield %?

0.805 or 80.5%   Y % = = =

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Notes on Y% for Produce

• Y% changes with type of processing, even on the same vegetable or fruit.

• Formula assumes trim is not used elsewhere; Y% is higher if waste is put to use.

• Y% should remain consistent for similarly trained employees across days.

• Y% for items portioned by count is 100%.

• For “each” items bought in a size range assume the lowest number in the range.

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EP-AP-Y% Graphic Formula

EP

AP x Y%

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Example 4c

EP = AP X Y% = 10# X 0.68 = 6.8#6.8# X 16 = 108.8 oz

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How many oz of broccoli florets can you get from 10# of broccoli if the yield for florets is 68%?

Example 4d

When calculating AP quantity to purchase, always round up to ensure enough EP product

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How many pounds of jicama should you purchase to get 4# of julienne jicama if Y% of julienne jicama is 88%?

4.55# or 5# rounded   AP = = =

Example 4e

EP = AP X Y% = 12# X 0.90 = 10.8#10.8# X 16 oz/# = 172.8 oz172.8 oz ÷ 3 oz/guest = 57.6 or 57 guests

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A chef serves 3 oz portion of sliced beets per customer. She has 12# of AP beets in the walk-in, and Y% for sliced beets is 90%. How many guests can she serve?

When calculating number of portions, always round down. (Cannot serve a partial portion.)

AP vs. EP Cost

AP cost (per unit) = AP$

EP cost (per unit) = EP$

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Because you pay for edible product and its trim/waste when you purchase, the true EP cost of an ingredient is not the same as its AP cost unless the product has 100% yield

AP$-EP$-Y% Graphic Formula

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AP$

EP$ x Y%

Example 4f

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What is the EP cost per pound for radishes if a 10# case costs $14.40 and Y% is 86%?

$1.44/#   Cost per # = = =

   EP$ = = =

$1.674 or $1.67/#

Example 4g

AP$ = EP$ x Y% = $2.17/# x 0.96 = $2.08/#

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What is the AP cost/# for heirloom tomatoes budgeted at $2.17/# EP cost with a 96% yield?

Butcher’s Yield Test

Differs from basic yield test because large cut of meat has by-products of different values (like buying a bag of unlabeled cuts of meat, but you only know the total cost for the bag).

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The Butcher’s Yield Test calculates EP weight and cost per # or oz.

Conducting Butcher’s Yield Test

1. Butcher a large cut of meat, keeping main item, by-products, and scraps in separate piles. Record weight of each pile on spreadsheet.

2. Calculate percent of total weight that each item represents.

3. Research on a purveyor’s price list the price per pound for each useable by-product.

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Conducting Butcher’s Yield Test

4. Calculate extension or total value of each by-product using the purveyor list price.

5. Calculate the value of the main item as total value of original cut minus value of all by-products.

6. Calculate cost per useable pound as value of main item ÷ weight of main item in pounds. Divide result by 16 to get cost per useable oz.

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Conducting Butcher’s Yield Test

7. Determine cost multiplier as cost per useable pound ÷ AP cost per pound

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Cost multiplier (CM) allows chef to calculate cost per useable pound for this cut in the future as AP cost/# changes.

To calculate new cost per useable pound in future, multiply new AP cost/# X CM

Example 4h

Item: Turkey; Grade A. Weight: 16# 4 oz AP price/#: $0.79/# Total Cost: $12.84

Product WeightStep 1

% of totalStep 2

Purchase price/#Step 3

Total ValueStep 4

Cost per useable #

Cost per useable oz

Cost Mult. (CM)

Thighs 2# 11oz

16.5% $0.58/# $1.56

Wings 1# 3oz 7.3% $0.42/# $0.50

Bones 7# 12oz

47.7% $0.39/# $3.02

Scraps 3oz 1.2% No value $0

Trimmed Breast

4# 7oz 27.3% $7.76Step 5

$1.75Step 6

$0.11Step 6

2.22Step 7

Total 16# 4oz

100% $12.84

Example 4i: Using the Cost Multiplier (CM)

Cost/useable # = AP$/# x CM = $1.09÷ (# x 2.22)= $2.42/#Cost/useable oz = cost/useable # ÷ 16 = $2.42/# ÷ 16 = $0.15/oz 21

Turkey is now selling for $1.09/#. The cost multiplier for the breast meat is 2.22. What is the new cost per useable pound and per useable ounce for the breast meat.

Notes on Butcher’s Yield Test

• Cost per useable pound generates cost multiplier.

• Cost per useable ounce helps determine cost per portion (usually known in oz).

• CM allows chef to adjust cost/oz or # without redoing entire yield test.

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Notes on Butcher’s Yield Test

• Reasons to redo test: the butcher’s skill has changed or the price of by-products has changed significantly in relation to AP$ of whole cut.

• Test results are relevant only to that cut with same specs.

• Test allows chef to determine the better deal – butchering in-house or buying pre-fab.

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Cooking and Trim Loss Tests

• Usually for large roasts

• Irrelevant for items sold by pre-cooked weight

• Cooking loss = oven-ready weight – cooked weight

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Account for loss during cooking and during post-cooking portioning.

Example 4k

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12# 4oz roast cooks down to 10# 15oz fully cooked. Calculate cooked weight % and cooking loss % in relation to oven-ready roast.

   Percent = =

0.893 or 89.3%Cooking loss % = 100% - 89.3% = 10.7%

=

Tips to Minimize Cooking Loss

• Do not overcook

• Cook at low temp for longer time period

• Allow sufficient resting time before carving

• Consider brining to increase meat’s original oven-ready weight

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Trim Loss

• Mirrors butcher’s yield test except that the roast is already cooked

• Portion available for service after trimming is called “saleable weight”

• If all trim is lost as “waste,” the test is similar to the yield test for produce.

• If trim is used elsewhere in the kitchen, the test is similar to the butcher’s yield test.

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Example 4l

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Cooked roast weighs 8# 4oz, but 1# 8oz is lost during trimming. What is saleable weight as percent of cooked roast?

Saleable weight = Cooked weight - Trim loss= 8.25# - 1.5# = 6.75#

   % = =

0.818 or 81.8%=

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True EP$ = total cost ÷ saleable wt.

Example 4m

EP$/oz = total cost ($28.83) ÷ total oz (76 oz)

= $0.38/oz

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A 6# 2oz roast cost $28.83 per butcher’s yield test. After cooking and trimming, saleable wt. is 4# 12oz. What is EP cost/oz?

Useable Trim

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If trim from portioning is used elsewhere in the kitchen, the value of the trim must be deducted from the total value of the oven-ready roast before calculating EP cost per pound (similar to butcher’s yield test process).

Example 4n

Trim $ = weight x cost per pound = 0.25# X $1.99/# = $0.50Value of sliced turkey = oven-ready $– trim $ = $7.76 - $0.50 = $7.2632

4# 7oz oven-ready turkey breast has value of $7.76. Cooked breast weighs 3# 10oz. Most is sliced but 4oz of trim (valued at $1.99/#) is transferred for use in ravioli. What is EP$/# for sliced turkey breast?

Example 4n (cont.)

Saleable weight = cooked weight – trim

= 3.625# - 0.25#

= 3.375#

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 EP$ per # = =

$2.15 per # 

=

EP Cost Multipler

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EP CM =

When AP$ per # changes:

EP$ per #  AP Value per #New EP$ per # = EP$ CM   AP $ per #

from butcher’s yield test

Cooking Loss Test Spreadsheet

• Total value of butchered wt. and value/# come directly from butcher’s yield test

• EP total value must be adjusted with a “rebate” if trim is used elsewhere in kitchen

• All yield percents are in relation to total AP wt.

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Review Figure 4.4 in the text. Notice:

Example 4o

EP$/# = AP$/# X EP CM =

$1.04 X 1.68 =

$1.75/#

$1.75/# ÷ 16 =

$0.11/oz

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Primal pork shoulder costs $1.27/#. After tests, EP cost multiplier is determined to be 1.68. What is EP cost per oz for saleable braised pork shoulder if AP price for pork shoulder drops to $1.04/#?

Final Notes

• Butcher, cooking loss, and trim loss tests are conducted for accuracy in costing, but cost multipliers allow for adjustment to AP price fluctuations without having to redo tests.

• Information is only relevant when AP cuts, how they are butchered, and the use of scraps all remain the same

• A chef will always save money by utilizing scrap and trim instead of trashing it.

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