Foundations of cost control by daniel traster chapter04

chapter Yields Class Name Instructor Name Date, Semester Foundations of Cost Control Daniel Traster Opening Questions You have a dinner party for people The onion tart calls for 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 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 % Weigh raw produce in AP form Process the product as you would for a recipe Weigh the EP result without the waste Calculate Y% (decimal form) = EP ÷ AP Example 4a You process 17# of cauliflower and get 10# of florets What is the yield %? EP %   =   = = 0.588 or 58.5% 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 oz ÷ 16 = 0.4375, so 6#7oz = 6.4375# Y%   =   = = 0.805 or 80.5% 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 EP-AP-Y% Graphic Formula EP AP x Y% 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 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 10 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 23 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 24 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% 25 Tips to Minimize Cooking Loss • Do not overcook • Cook at low temp for longer time period • Allow sufficient resting time before carving • Consider brining to increase meat’s original oven-ready weight 26 Trim Loss • Mirrors butcher’s yield test except that the roast is already cooked • Portion available for service after trimming is called “saleable weight” • If all trim is lost as “waste,” the test is similar to the yield test for produce • If trim is used elsewhere in the kitchen, the test is similar to the butcher’s yield test 27 Example 4l Cooked roast weighs 8# 4oz, but 1# 8oz is lost during trimming What is saleable weight as percent of cooked roast? = Saleable weight - Cooked weight Trim loss = 8.25# - 1.5# = 6.75# %   =   = = 0.818 or 81.8% 28 True EP$ = total cost ÷ saleable wt 29 Example 4m A 6# 2oz roast cost $28.83 per butcher’s yield test After cooking and trimming, saleable wt is 4# 12oz What is EP cost/oz? EP$/oz = total cost ($28.83) ÷ total oz (76 oz) = $0.38/oz 30 Useable Trim If trim from portioning is used elsewhere in the kitchen, the value of the trim must be deducted from the total value of the oven-ready roast before calculating EP cost per pound (similar to butcher’s yield test process) 31 Example 4n 4# 7oz oven-ready turkey breast has value of $7.76 Cooked breast weighs 3# 10oz Most is sliced but 4oz of trim (valued at $1.99/#) is transferred for use in ravioli What is EP$/# for sliced turkey breast? Trim $ = weight x cost per pound = 0.25# X $1.99/# = $0.50 Value of sliced turkey = oven-ready $– trim $ = $7.76 - $0.50 = $7.26 32 Example 4n (cont.) Saleable weight = cooked weight – trim = 3.625# - 0.25# = 3.375# EP$ per #     = = = $2.15 per # 33 EP Cost Multipler from from butcher’s butcher’s yield yield test test EP CM = EP$ per #   AP Value per # When AP$ per # changes: New EP$ per # = EP$ CM   AP $ per # 34 Cooking Loss Test Spreadsheet Review Figure 4.4 in the text Notice: • Total value of butchered wt and value/# come directly from butcher’s yield test • EP total value must be adjusted with a “rebate” if trim is used elsewhere in kitchen • All yield percents are in relation to total AP wt 35 Example 4o Primal pork shoulder costs $1.27/# After tests, EP cost multiplier is determined to be 1.68 What is EP cost per oz for saleable braised pork shoulder if AP price for pork shoulder drops to $1.04/#? EP$/# = AP$/# X EP CM = $1.04 X 1.68 = $1.75/# $1.75/# ÷ 16 = $0.11/oz 36 Final Notes • Butcher, cooking loss, and trim loss tests are conducted for accuracy in costing, but cost multipliers allow for adjustment to AP price fluctuations without having to redo tests • Information is only relevant when AP cuts, how they are butchered, and the use of scraps all remain the same • A chef will always save money by utilizing scrap and trim instead of trashing it 37 ... 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. .. value of original cut minus value of all by- products 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 18 Conducting... Test 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