Determine food costs and recipe yields.

Determination should explain why costing out an operation’s menu is the only way to calculate ideal food cost (i.e., the target cost of food in an operation). Determination should include the use of general formulas for costing food to perform

• recipe costing
• yield testing
• food-cost percentages.

Process/Skill Questions:

Thinking

• What are the benefits of knowing food costs?
• What are the benefits of knowing food sales?
• What is the importance of standardization to food cost?
• What is the relationship between food cost and recipe yield?

Communication

• How does food loss or waste contribute to food cost?
• What is cost control? Why is it important to a food service business?

Leadership

• Who determines food costs and tracks foods sales?
• Who determines the cost of yield?

Management

• How can technology help keep track of food sales and food costs?
• What is the effect of inventory accuracy on food cost?
• Who determines the selling price of menu items?
• How does one choose a purveyor?