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3rd/4th Sem F & B Control Notes

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

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Last updated: 11 July 2023

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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

ABC HOTELS LTD

STANDARD RECIPE AND COSTING CARD

RECIPE FOR –                                                                  Recipe no. –

No. of Portions –                                                                Date –

Portion Size –

Sl.

No.

Ingredient

Quantity

Unit Cost

Total Cost

 Remarks
 

 

 

 

 

 

Total Cost

Cooking Method –

Cooking Time –

Cost per Portion –

Method of Service-

Nutritional Value (Calories) –

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 amount
required 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.

 

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Syllabus BHM205

01 Food Cost Control

  1. Introduction to Cost Control
  2. Define Cost Control
  3. The Objectives and Advantages of Cost Control
  4. Basic costing
  5. Food Costing

02 Food Control Cycle

  1. Purchasing Control
  2. Aims of Purchasing Policy
  3. Job Description of Purchase Manager/Personnel
  4. Types of Food Purchase
  5. Quality Purchasing
  6. Food Quality Factors for different commodities
  7. Definition of Yield
  8. Tests to arrive at standard yield
  9. Definition of Standard Purchase Specification
  10. Advantages of Standard Yield and Standard Purchase Specification
  11. Purchasing Procedure
  12. Different Methods of Food Purchasing
  13. Sources of Supply
  14. Purchasing by Contract
  15. Periodical Purchasing
  16. Open Market Purchasing
  17. Standing Order Purchasing
  18. Centralised Purchasing
  19. Methods of Purchasing in Hotels
  20. Purchase Order Forms
  21. Ordering Cost
  22. Carrying Cost
  23. Economic Order Quantity
  24. Practical Problems

03 Receiving Control

  1. Aims of Receiving
  2. Job Description of Receiving Clerk/Personnel
  3. Equipment required for receiving
  4. Documents by the Supplier (including format)
  5. Delivery Notes
  6. Bills/Invoices
  7. Credit Notes
  8. Statements
  9. Records maintained in the Receiving Department
  10. Goods Received Book
  11. Daily Receiving Report
  12. Meat Tags
  13. Receiving Procedure
  14. Blind Receiving
  15. Assessing the performance and efficiency of receiving department
  16. Frauds in the Receiving Department
  17. Hygiene and cleanliness of area

04 Storing & Issuing Control

  1. Storing Control
  2. Aims of Store Control
  3. Job Description of Food Store Room Clerk/personnel
  4. Storing Control
  5. Conditions of facilities and equipment
  6. Arrangements of Food
  7. Location of Storage Facilities
  8. Security
  9. Stock Control
  10. Two types of foods received – direct stores (Perishables/nonperishables)
  11. Stock Records Maintained Bin Cards (Stock Record Cards/Books)
  12. Issuing Control
  13. Requisitions
  14. Transfer Notes
  15. Perpetual Inventory Method
  16. Monthly Inventory/Stock Taking
  17. Pricing of Commodities
  18. Stock taking and comparison of actual physical inventory and Book value
  19. Stock levels
  20. Practical Problems
  21. Hygiene & Cleanliness of area

05 Production Control

  1. Aims and Objectives
  2. Forecasting
  3. Fixing of Standards
    1. Definition of standards (Quality & Quantity)
    2. Standard Recipe (Definition, Objectives and various tests)
    3. Standard Portion Size (Definition, Objectives and equipment used)
    4. Standard Portion Cost (Objectives & Cost Cards)
  4. Computation of staff meals

06 Sales Control

  1. Sales – ways of expressing selling, determining sales price, Calculation of selling price, factors to be considered while fixing selling price
  2. Matching costs with sales
  3. Billing procedure – cash and credit sales
  4. Cashier’s Sales summary sheet