## Yield Cost Analysis

In order to calculate portion costs of recipes,you must first determine the costs of your ingredients. For many ingredients, this is relatively easy. You just look at your invoices or at price lists from your purveyors.

Many recipes,however, specify trimmed weight rather than the weight you actually pay for. For example, a stew might call for 2 pounds of sliced onions. Let's say that you pay 24 cents a pound for onions, and to get 2 pounds of sliced onions, you need 2V4 pounds of untrimmed onions. In order to calculate the cost of the recipe correctly,you have to figure out what you actually paid for the onions. In this case,the true cost is 54 cents (2x/4 lb x \$.24 per lb),not 48 cents (2 lb x \$.24 per lb).

The following are two frequently used abbreviations that you must understand:

• AP stands for as purchased.This means the untrimmed quantity, in the same form in which it is purchased.This is the amount you pay for.

• EP stands for edible portion.This means the raw, uncooked quantity after all trimming is done.This is the quantity you actually cook.

In the case of fruits and vegetables, the best way to determine AP quantities for use in costing recipes is to make a note of them when you are preparing the item.Tables of

Table 5.5

Raw Yield Test Form

Table 5.5

Raw Yield Test Form

 Item Test number Date Purveyor Price per pound Total cost AP weight (1) Lb price (2) Total cost (3) Trim, salvage, and waste: Item Weight Value/lb Total Value (lb x value)

TotalWeight TotalValue (4 thru 10) (11) __(4 thru 10) (12)

Total yield of item (13)

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

vegetable and fruit trimming yields in Chapters 16 and 19 will also help you. (Chapter 16 explains how to use these figures.)

In the case of ingredients such as meats and fish, figuring the cost can be a little more complicated. If you buy precut portion-controlled steaks or fish fillets and use them just as you receive them,your AP and EP costs are the same. But if you buy whole loins of beef or whole fish and cut them yourself,you have to do a yield cost analysis in order to determine your actual costs.

The examples discussed in the remainder of this chapter use U.S. measures. For metric examples, see Appendix 4,pages 1028-1029.