Foundations of cost control by daniel traster chapter04

chapter 4
Yields

Class Name
Instructor Name
Date, Semester

Foundations of Cost Control
Daniel Traster


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 answer
You lose some weight in peeling and some during cooking as water evaporates

2


Key Terms

As Purchased (AP)

form (and measure) of a

product as it comes from a purveyor.

Yield

weight or volume of a product remaining after trim

and waste are removed. In some cases, includes cooking
loss.

Edible Portion (EP)

form (and measure) of a

product after it has been prepped (in some cases, cooked)

Yield percent (Y%)

and waste or loss has been removed. For produce, EP

that results on average during the preparation stage.

usually refers to pre-cooked yield after trimming and knife
work is done.

ratio of useable product


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

4


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

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

Convert to all pounds or all ounces.
7 oz ÷ 16 = 0.4375, so 6#7oz = 6.4375#

Y%

 
=

 
=

=

0.805 or 80.5%

6

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

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

EP = AP X Y% =
10# X 0.68 = 6.8#

6.8# X 16 = 108.8 oz

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Example 4d

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

AP

 

 
=

=

=

4.55# or 5# rounded

When calculating AP quantity to purchase, always round up to ensure
enough EP product
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Example 4e

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?

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

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

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AP vs. EP Cost

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 cost (per unit) = AP$
EP cost (per unit) = EP$

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AP$-EP$-Y% Graphic Formula

AP$

EP$ x Y%

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Example 4f

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

Cost per #

 

 

=

EP$

=

=

 
=

$1.44/#

 
=

=

$1.674 or $1.67/#
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Example 4g

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

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

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Butcher’s Yield Test

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

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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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 byproduct.

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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

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

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Example 4h
Item: Turkey; Grade A.

Weight: 16# 4 oz
Product

AP price/#: $0.79/#

Total Cost: $12.84

Weight

% of total

Purchase

Total Value

Cost per

Cost per

Cost Mult. (CM)

Step 1

Step 2

price/#

Step 4

useable #

useable oz

$7.76

$1.75

$0.11

2.22

Step 5

Step 6

Step 6

Step 7

Step 3

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%

Total

16# 4oz

100%

$12.84


Example 4i: Using the Cost Multiplier (CM)

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.

Cost/useable # = AP$/# x CM =
$1.09÷ (# x 2.22)
= $2.42/#

Cost/useable oz = cost/useable # ÷ 16
= $2.42/# ÷ 16 =
$0.15/oz

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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 byproducts 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

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

•

Usually for large roasts

•

Irrelevant for items sold by pre-cooked weight

•

Cooking loss = oven-ready weight – cooked weight

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Example 4k

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%

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