Suppose you work in a restaurant that serves veal scaloppine. The restaurant buys whole legs of veal. It is your job to bone out the veal, trim off all fat and connective tissue, separate the muscles at the seams, and cut the large pieces into scaloppine.

A typical whole leg of veal might weigh 30 pounds and cost $5.00 a pound for a total cost of $150.00.After finishing your trimming and cutting, you find you have 18 pounds of veal scallopine. How do you figure the cost per pound of this meat?

The simplest example would be if you threw away all the trimmings, bones, and scrap meat.Then you would know that your 18 pounds of veal cost you $150.00. Dividing $150 by 18 pounds gives you a cost per pound of $8.33.

But in your restaurant,you don't throw away the trimmings.You make stock with the bones, grind up the small trimmings for meatballs, use the larger trimmings for veal stew, and sell the fat to the fat collector who picks up all your waste fat once a week. Now you must do a yield test to figure your costs.

Table 55 shows a typical form that you might use for a yield test. For simplification, the blanks in the form are of two types.The dotted lines are to be filled in by reading your invoices and by taking the weights from your actual yield test.The solid lines are to be filled in by doing calculations.

Table 5.6

Completed Raw Yield Test Form

Table 5.6

Completed Raw Yield Test Form

Item . _ |
veal leg to scaloppine |
____ Test number |
3 |
Date |
6/5/02 | |

Purveyor ABC Meats |
____ Price per pound .. |
$5.00 |
Total cost____ |
$150 | ||

AP weight (1) 3.° lb |
Lb price (2) |
$5.00 |
Total cost (3) |
$150 | ||

Trim, |
salvage, and waste: | |||||

Item |
Weight |
Value/lb |
Total Value (lb x value) | |||

(4) .. |
fat |
2x/2 lb |
$ .12 |
$ .30 | ||

(5) •• |
bone |
3 lb 5 oz |
$ .38 |
$1.26 | ||

(6) .. |
gound veal |
2 lb 2 oz |
$4.89 |
$10.39 | ||

(7) .. |
stew meat |
3 lb |
$5.29 |
$15.87 | ||

(8) .. |
unusable trim |
14 oz |
0 |
0 | ||

(9) |
cutting loss |
3 oz |
0 |
0 | ||

(10) | ||||||

12 lb

Total yield of item (13)

12 lb

Percentage of increase (15 divided by 2) (16).

Note that in Table 5.6, the form has been filled in with the results of a yield test on a leg of veal.We go through the form step by step.

The executive chef in this restaurant fills out the first two lines based on the invoice, gives you the form, and requests you to do the test.You fill out the rest of the form, beginning with blank 1 on the third line.You proceed as follows:

1. Weigh the whole leg of veal and enter the weight in blank 1. Copy the price per pound and total cost from line 2 to blanks 2 and 3.

Note that blank 3 can also be arrived at by multiplying the weight by the price per pound. However, suppose the veal were left in the cooler for several more days and dried out a bit.The weight then might be 29% pounds. By multiplying 29 5 by $5.00, you would get a total cost of $147.50. But because the price you paid was actually $150, it is important to use that figure and not fill in the blank by multiplying.

2. Break down the veal into all its component parts and record the weights of the trim and waste, starting in blank 4. In this case, there are only six items: fat, bones, small meat scraps for grinding, meat for stew, unusable waste,and cutting loss.

Record the weight of the finished scaloppine in blank 13. What is cutting loss? This is not something you can actually weigh. However, there is always some loss of weight due to particles of meat and fat sticking to the cutting board, to drying, and to other factors. So when you add up all your weights, you find that they total less than 30 pounds. To determine cutting loss, add up blanks 4 through 8 and blank 13. Subtract this total from line 1.

3. Enter the values per pound of the trim, salvage, and waste on lines 4 through 10. In this case, these numbers are given to you by the executive chef from the invoices.

• The fat collector pays 12 cents a pound for waste fat.

• When you have to buy extra bones for your stockpot,you have to pay 38 cents a pound for them, so this is their value to you.This is also the figure you use when you cost out your stock recipe. If you didn't make stock and threw out the bones, you'd enter zero in this blank.

• Similarly, the values entered for ground veal and stew meat are the prices you'd have to pay if you bought them.

• Unusable trim and cutting loss have no value, so you enter zero.

4. Calculate the total value of each item on lines 4 through 10 by multiplying the weight by the value per pound. Note that this particular form tells you how to do all the calculations.

5. Add the weights in lines 4 through 10 and enter the total in blank 11. Add the total values in lines 4 through 10 and enter this figure in blank 12.

6. Subtract the total value of all the trim (blank 12) from the price you paid for the veal (blank 3).This gives you the net cost of your 18 pounds of scaloppine.

7. To find the cost per pound of the scaloppine, divide the net cost (blank 14) by the weight (blank 13).This is the figure you will use in costing recipes for veal scaloppine.

8. The percentage of increase in the last line is determined by dividing the net cost per pound (blank 15) by the price per pound of the whole leg (blank 2).This figure can be used as follows:

Suppose next week you buy another leg of veal from the same purveyor, but the price has gone up to $5.29. Instead of doing another yield test,you can simply multiply this new price by the percentage of increase ($5.29 times 1.36), to get a new cost per pound of $7.19.

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