INTRODUCTION

Cost Control

Any business dedicated to the marketing of food and beverages, regardless of its
size, it needs to maintain control over costs. Knowledge of costs is
necessary to be able to sell and obtain profits.

There are many types of operations, each with its own control needs, but it is
It is important to keep in mind that too much control can be as bad or worse than having none at all.
control; and a very sophisticated and complex system can go against its own purpose and be very
costly for various reasons.

Finding the most appropriate type and level for the operation can be one of the keys to having a good
cost control, this controls the flow of goods (food, beverages) and the operation of
food and beverages at all their steps, levels, and sections according to the systems, policies and
procedures outlined by the company (general management and financial control). It also records and
controls the inventories of theoretical and physical consumables; the contracted external services; the debit
and crediting these to the user departments.

Organizational Chart

The Cost Controller reports to the Financial Controller and is operationally supervised by the
Director of Food and Beverage in the case of a hotel, or by the Manager or owner in the case of a
independent restaurant, in turn, the Cost Controller directly supervises the reception of
merchandise and warehouses.

In the case of a hotel, although the responsibility for food costs lies with the Chef de cuisine and the
of the beverage cost of the Bar Director (beverages), and that both report to the Food Director.
Drinks, the Cost Manager controls the costs of food and beverages and provides guidelines and instructions to
that these are as close as possible to the budgeted costs. Cost control verifies,
analyze and report the variations of what was done in relation to what was planned (budgeted) and will do
Recommendations to management and operational departments when action is required.
some corrective action or modify the cost potentials.

The stages of cost control are:

Planning
Purchases
Warehouses and storage
Food and beverage production (kitchen and bars)
Income
Other departments
Reports and controls

At the level of purchasing and warehouses (stores), the flow of other inventories is also monitored.
as operational supplies, stationery, etc.

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The cost manager prepares accurate reports, comparing what has been done with the budget, he does
comments and recommendations on its content; assists management in its analysis; participates in
the preparation of budgets related to the use and consumption of consumables,
oversees the receipt of goods and warehouses, controls inventory stock levels in
warehouses and flows of equipment, materials, and supplies for the Food and Beverage department
and for the hotel in general.

Observation: Here the topic of cost control is addressed, its philosophy, areas, needs, and methods.
of control. Its organization is flexible; it can adapt to the operation, depending on its size and type. This
The program serves as a guide for effective and useful cost control.

Costs

The cost of a product is the price paid for a product when purchasing it to be resold.
subsequently, whether in the same state in which it was purchased, semi-processed or processed. The
The product can be sold whole or in fractional portions.

Knowing the cost of a product allows the business manager to decide:

a) At what price can a product be sold to recover its cost?

b) Recover the other expenses related to the operation
c) And calculate the desired profit

Obtaining profitability itself implies that a series of additional steps must be taken. In this
We are conforming to explain the part that corresponds to cost control.

Every business requires:

Planning: What do I want and what am I going to do to achieve the profits I set for myself
as a goal?
Operation: Carry out the actions that I have planned, and
• Control: Make sure that I am doing what I have planned and I am getting the
results. Cost control is part of the management process of a business. And if not
I have the desired results, I need
Correction: Being able to make the corrective decisions to achieve the desired outcome.

Definitions

The following are some necessary definitions to understand the cost process:

1. Restaurant or point of sale for A and B: unit or premises where the business is established.
purchase and sale of food and beverages for profit.

[Link]: all those products that are eaten, sometimes in liquid form. It can be
consumed in its natural state, raw, semi-processed or processed (cold or hot). The
coffee, milk, and juices are considered food.

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[Link]: any liquid product that is consumed, whether in its original state or mixed. These
they can be alcoholic or non-alcoholic. They can also contain some ingredient such as
juice, which despite being a food, can become a drink when mixed.

[Link] specifications: all the products used in a business

Dedicated to the sale of food and beverages must be specified in advance. With this
the process defines the degree of maturity, size, quality, appearance, expiration date, and
other qualities of the product that will be used or sold.

[Link]: a form that helps to relate the products and their quantities.
will be part of a dish and in which the cost and selling price can be calculated of the
dish.

[Link] Forecast: it is the plan that is prepared in a special form, where

determine the quantities of each product that you want to sell over a period of time and
help in determining the expected income.

7. Production Program: based on the sales forecast, a production program is prepared.

production that contains all the quantities of the products needed to achieve
sales, as well as the dates or times when the processes take place and are
they need the products.

[Link]: financial forecasts in which revenues, costs, payroll, and others are projected.
expenses, gross profit, up to net after taxes. Budgets are prepared to
long terms (from one year to 10 years). The budget is prepared once and is maintained without
changes, as part of the plan strategy, for the period that is budgeted. It is used
to compare reality (results) against what was planned and see how to adjust the tactics
(daily operations) to achieve the set objectives.

9. Warehouses: these are the places designated to store the products that will be used in
the production of food or beverages. These can have different characteristics depending on the
type of product that will be stored in them. Some that we will see in the course are:
dry store, cold store, frozen store, wine cellar. The stores can be
subdivided by products.

[Link]: the process of acquiring the necessary products according to the specifications
at the best price, on time according to the production plan and with the best conditions
of payment that can be negotiated.

11. Waste: those parts of a product that will not be used for the preparation of a recipe.
These can be the dirty parts like a root, peel, bone, skin, nerve, tendon, etc.
In the case of canned products, the loss can be the liquid in which it is preserved.
product and that will not be used in the preparation of the recipe. The loss must be known
to subtract it from the product's weight in order to obtain the net weight.

12. Cost: the cost of a product is the price paid to acquire it in the state and size in
that it be.

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 13. Clean product cost: it is the cost of the usable product, after having removed it
shrinkage. This is the cost that is considered when calculating a recipe for determination.
of the selling price of a dish.

[Link]: the process of offering and serving products at the stipulated price. These are controlled
through a system of boxes, orders, and multiple reports.

SAMPLE FORMAT FOR MERCHANDISE SPECIFICATIONS

UNIT OF
UNIT OF BRAND O USE IN THE
DESCRIPTION PURCHASE Supplier RECIPE
Olive Oil 1 liter bottle. Carapelli ml.
Corn cooking oil 1 liter bottle. The Glory ml.
White Vinegar 1 liter bottle. Herdez ml.
Balsamic Vinegar 1 liter bottle. Carapelli ml.

COST TYPE

1.- Historical and actual costs: Previous data or records, previous records are observed, to make
comparatives.

2.- Determined and predetermined costs:

• Pre-determined.- These are products in process, of which there is no certainty of consumption or

sale.
• Determined.- When there is a production order.

3.- Fixed and semi-fixed costs:

• Fixed.- remains unchanged, does not change, is constant and is not directly related to the
production (establishment rent, insurance payment, etc.)
Semi-fixed expenses are expenses that arise unexpectedly, for example: overtime.

4.- Controllable costs: They mostly depend on an internal factor of the establishment.
(employee food, cleaning supplies, etc.)

5.- Uncontrollable costs: they depend on an external factor, for example: Taxes, VAT, rent, etc.

6.- Estimated and standard cost:

Standard: scientific and arithmetic calculations are used.

•Estimated: These are rough calculations.

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CHAPTER 1: RECIPES

Food Recipe

It is important to plan a business to avoid unnecessary expenses and therefore losses that
they can lead to bankruptcy or simply not being able to start the business due to lack of resources, due to not
having planned them. Thus, it begins with the creation of a concept and is determined in this
Process what is going to be served, to whom, at what time, at what price, in what presentation, etc.
From this process, we arrive at the preparation of the recipes that will provide us with necessary information for the
planning phase such as:
The name of the dish
The recipe number that is used for file control
- The number of servings informs us of the amount of food produced using
the recipe
The number of people serves to inform how many people will be served the amount
of food that is prepared in the recipe. This is decided based on the weight that is
decide for each type of food.
- The date of preparation of the recipe, this is useful to have control of periodicity.
(when I prepare it and when I review it) to have control over the validity of the
cost of goods and selling prices.
The code can be alphanumeric, numeric, or alphabetical, depending on the system.
accounting that will be used. It serves for each product that we use for the
the preparation of the recipe has an accounting record for subsequent control of
warehouses and purchases.

Ingredient is the name of the product used for the recipe (carrot,
pumpkin, chicken thigh, etc.
Quantity is displayed as whole numbers or fractions (1, 3, 4 or 0.5, 0.75)
Unit is shown in kilograms, liters or their fractions (grams, milliliters)
depending on the policy that is established. Only one method should be respected
measures in all cases to facilitate control and calculation. Avoid terms like
["pinch","teaspoon","bunch","can","etc."]
Unit price is the purchase cost of the product that is used. Normally it
use the clean product cost free of loss or drainage.
The amount is the result of multiplying the quantity by the unit price.
The cost of raw materials is the total of the amounts of the products used for the recipe.
(raw material).
P/P cost is the cost of raw material divided by the number of people for it.
How the recipe is prepared.
- Unexpected is a number represented in pesos but is derived from a
percentage that can be from 5% to 10% of the cost of the raw material and is used for
to have a margin for errors or to have a reserve in the preparation of the recipe.

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 Example: if the total raw material is $150.00 for 10 people and we apply a
a 5% unforeseen event occurs as follows:
$150.00 / 10 = $15.00
$15.00 - 100%
? - 5%
$ .75 + $ 15.00 = $ 15.75 Total cost.

Exercises for class: (this exercise is linked to all stages of recipe costing, it is better that the
students do it on another sheet for possible submission)

1.- Total of M.P. amounts to $230.00 for 10 people and the unforeseen expense is 3% = $23.69
2.- Total de M.P. suma $ 180.00 para 10 personas y el imprevisto es del 6% =$19.08
3.- Total of raw materials amounts to $85.00 for 1 liter and the unforeseen expense is 10% = $93.50

4.- Total de M.P. suma $ 130.00 para 10 personas y el imprevisto es del 8% =$14.04
5.- Total of raw materials amounts to $110.00 for 10 liters and the unforeseen is 5% = $11.55

− The total cost is the result of the sum of the cost per person and the contingency.

− The suggested price is the selling price of the product or the price that is desired to be charged upon selling.
the product to recover costs, expenses, and obtain profits.

Example: If the total cost is $15.75 and we want to obtain a percentage of cost of
30% se realiza lo siguiente:

$15.75 - 30%
? - 100%
$ 52.50 =Suggested price.

Exercise for class:

From the previous exercise, obtain the following suggested prices according to the following percentages
desired cost.

1.- 28% = $ 84.60

2.- 33% = $57.81
3.- 35% = does not apply if not sold, if that is the case = $267.14
4.- 30% = $ 46.80
5.- 31% = $37.25

IVA is the value-added tax that must be included in the sale price that will be paid.
the client that will appear in the letter or menu.

Example: If our suggested price is $52.50 then the following is done:

$52.50 - 100%
? - 15%

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 $ 7.87 + $52.50 = $ 60.37 Selling price
Exercise for class:

Get the selling price from the previous exercise.

1. $ 97.29
2.$ 66.48
3.=$ 307.21
4.=$ 53.82
5.=$ 42.83

The Selling Price is the sum of the suggested price plus VAT

− The Cost percentage is the percentage we want the cost to be part of the price.
suggested retail price. This percentage is usually between 30% and 33% depending on the policy of the
establishment. The cost policy can be defined from the concept, depending on the
sales volumes that we want to achieve, as a promotional element (we increase the % of
cost to lower the selling price). Note: there are dishes that are very well accepted by the
clientes o que tienen un valor simbólico mayor para los clientes que permiten tener un % de
cost lower than the indicated average. See analysis of the star dish, dish cost, dish
unknown and dead plate.

− The factor is a multiplier that is used to facilitate the calculation of the selling price and to
speed up the mathematical operation when a price has to be decided quickly or for
cost a large number of recipes more quickly.

Example: if our suggested price is $52.50 and the total cost is $15.75 then
we carry out the following:
= $52.50 / $15.75 = 3.33 factor
Exercise for class:
Obtain the factors of the previous exercise.

1. = 3.57
2.= 3.02
3.2.85
4. = 3.33
5. = 3.22

− Price adapted to the menu is the rounded Selling Price so that it does not contain
fractions. The percentage of the cost and the cost factor based on the selling price
Adapted or rounded will vary

Example:
The selling price is $60.37 but we would hardly set that price with decimals in.
our letter, or it turns out that we are out of the market compared to our competition,
so we adjust the price, in this case, it is decided to sell the dish for $70.00, this
change in the selling price affects our cost and our factor, so we must obtain
those new data. It is done as follows:

1.- We remove the VAT from the adjusted price: = $70.00 / 1.15 = $60.86 Price without VAT
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 2.- Obtenemos el nuevo % de costo: = $15.75 (total de costo) / 60.86 = (.2587) 25.87%
3.- We obtain the new factor: = 60.86 / 15.75 = 3.86 Factor

Exercise for class:

Get the new prices excluding VAT, percentages, and factors from previous exercises according to
adjustments
(1) $100.00, (2) $ 65.00, (3) $ 250.00, (4) $60.00, (5) $ 40.00

[Link] excluding VAT = $86.95

Porcentaje de costos =27.24%
Factor =3.67

[Link] without VAT = $56.52

Porcentaje de costos =33.75%
Factor =2.96

[Link] without VAT = $217.39

Porcentaje de costos =43.01%
Factor =2.32

[Link] sin IVA= $52.17

Cost percentage = 26.91%
Factor= 3.71

[Link] without VAT = $ 34.78

Cost percentage = 33.06%
Factor= 3.01

Costing exercises in the following format: (do the first exercise on the board for better understanding)
In these initial exercises, the figures were not rounded, aiming to ensure that there are no differences in the results of the
students
(Deliver a format sheet for the solution of these exercises)
1. Recipe for 10 people, total raw materials $130.00, unforeseen 5%, percentage of
desired cost 30% and adjustment to $50.00.

Prescription number: Portions: 10 People

Cost of raw materials. $ 130.00

% of Cost 30%
Cost per person $ 13.00
Unexpected events 5%
Factor 3.33
Total Cost $ 13.65
Suggested Price $ 45.50
V.A.T. $ 6.82
V.A.T. 15%
Sale Price $ 52.32
PRICE ADAPTED TO OUR MENU
Fixed Price including VAT $ 50.00
% of Cost 31.40%
V.A.T $ 6.52
Factor 3.18 Price excluding VAT $ 43.47

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[Link] for 10 people, total raw materials $190.00, unforeseen 6%, percentage of
desired cost 30% and adjustment to $85.00.

Prescription number: Servings: 10 People

Cost of raw materials. $190.00

% of Cost 30%
Cost P/P $ 19.00
Unforeseen events 6%
Factor 3.33
Total Costo $ 20.14
Suggested Price $ 67.13
I.V.A. $ 10.06
I.V.A. 15%
Selling Price $ 77.19
PRICE ADAPTED TO OUR MENU
Price Fixed with VAT $ 85.00
% of Cost 27.24%
I.V.A $ 11.09
Factor 3.66 Price without VAT $ 73.91

3. Recipe for 10 people, total raw materials $55.00, unforeseen expense of 10%, Percentage of
desired cost 30% and adjustment to $30.00

Nº de receta: Servings: 10 People

Cost of Raw Material $ 55.00

% of Cost 30%
Cost P/P $ 5.50
Unforeseen events 10%
Factor 3.33
Total Costo $ 6.05
Suggested Price $20.16
I.V.A. $ 3.02
I.V.A. 15 %
Selling Price $ 23.18
PRICE ADAPTED TO OUR MENU
Price Fixed with VAT $ 30.00
% of Cost 23.19%
I.V.A $ 3.92
Factor 4.31 Price without VAT $ 26.08

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4. Recipe for 10 people, total raw materials $240.00, unexpected 7%, Percentage of
desired cost 30% and adjustment to $100.00

Prescription number: Portions: 10 People

Cost of raw materials. $ 240.00

% of Cost 30%
Cost P/P $ 24.00
Unexpected Events 7%
Factor 3.33
Total Costo $ 25.68
Suggested Price $ 85.60
I.V.A. $ 12.84
VAT 15%
Selling Price $ 98.44
PRICE ADAPTED TO OUR MENU
Price Fixed including VAT $ 100.00
% of Cost 29.53%
I.V.A $ 13.05
Factor 3.38 Price excluding VAT $ 86.95

[Link] para 10 personas, total de materia prima $145.00, imprevisto del 4%, Porcentaje de
desired cost 30% and adjustment to $50.00

Nº de receta: Servings: 10 People

Cost of raw materials. $ 145.00

% of Cost 30%
Costo P/P $ 14.50
Unforeseen events 4%
Factor 3.33
Total Costo $ 15.08
Suggested Price $ 50.26
I.V.A. $ 7.53
I.V.A. 15%
Sale Price $ 57.79
PRICE ADAPTED TO OUR MENU
Fixed Price with VAT $ 50.00
% of Cost 34.69%
I.V.A $ 6.53
Factor 2.88 Price without VAT $ 43.47

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 [Link] for 10 people, total raw material $115.00, unforeseen 5%, Percentage of
desired cost 30% and adjustment to $55.00

Nº de receta: Portions: 10 People

Cost of Raw Material $ 115.00

% of Cost 30%
Cost P/P $ 11.50
Obstacles 5%
Factor 3.33
Total Costo $ 12.07
Suggested Price $ 40.23
I.V.A. $ 6.03
I.V.A. 15%
Selling Price $ 46.26
PRICE ADAPTED TO OUR MENU
Fixed Price with VAT $ 55.00
% of Cost 25.24%
I.V.A $ 7.18
Factor 3.96 Price without VAT $ 47.82

Format:

Prescription number: Portions: People

Cost of Raw Materials

% Cost 30%
Cost P/P
Unforeseen events
Factor 3.33
Total Costo
Suggested Price
I.V.A.
V.A.T. 15%
Selling Price
PRICE ADAPTED TO OUR MENU
Price Fixed c/VAT
% of Cost 29.94%
I.V.A
Factor 3.33 Price without VAT $ 86.95

Sheet for exercises Nombre: ________________________________ Matricula: __________

Prescription number: Servings: People

11
 Cost of raw materials.
% of Cost
Cost per unit
Unforeseen events
Factor
Total Cost
Suggested Price
I.V.A.
VAT
Selling Price
PRICE ADAPTED TO OUR MENU
Fixed price with VAT
% of Cost
I.V.A
Factor Price excluding VAT $ 43.47

Nº de receta: Servings: People

Cost of raw materials.

% of Cost
Cost P/P
Unforeseen events
Factor
Total Costo
Suggested Price
I.V.A.
I.V.A.
Selling Price
PRICE ADAPTED TO OUR MENU
Price Fixed with VAT
% of Cost
I.V.A $ 6.52
Factor Price excluding VAT 0

Nº de receta: Servings: People

Cost of raw material.

% of Cost
Cost P/P
Unforeseen events
Factor
Total Cost
Suggested Price
I.V.A.
V.A.T.
Selling Price
PRICE ADAPTED TO OUR MENU
Fixed Price including VAT
% of Cost
I.V.A
Factor Price excluding VAT $ 43.47

Recipe costing format Nombre______________________

Registration______________________
No.
Servings: People
recipe:

12
 Name: DATE:
Price
Code Ingredients Quantity One. Amount
Unitary

Cost of Raw Materials

% of Cost
Cost P/P
Unforeseen events
Factor
Total Cost
Suggested Price
VAT
I.V.A.
Selling Price
PRICE ADAPTED TO OUR MENU
Price Fixed with VAT
% of Cost
VAT
Factor Price without VAT

Exercise for class: Cost the following recipes in the recipe costing format.
The information given to the student consists of the bolded data, some of which already appear in the format and the others need to be dictated.

NAME OF THE RESTAURANT

Prescription number: EF001 Servings: 10,000 People

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 Nombre: Ensalada de alcachofas DATE: 14/01/2002
Cantid Price
Code Ingredients One. Amount
ad Unitary
VER004Artichokes 0.300 kg. $ 140.00 $ 42.00
ABT001 Olive oil 0.250Lt $ 65.00 $ 16.25
ABT052 Dry white wine 0.250Lt $ 69.56 $ 17.39
VER031Lemon 0.010Kg. $ 25.00 $ 0.25
VER009White onion 0.150Kg. $17.78 $ 2.66
VER024Fennel 0.100Kg. $116.67 $ 11.66
VER005Apio 0.100Kg. $ 7.50 $ 0.75
Cost of raw materials. 90.96
% of Cost 30.00%
Cost P/P 9.09
Unforeseen events 10%
Factor 3.33
Total Cost 9.99
Suggested Price 33.33
VAT 4.99
I.V.A. 15%
Selling Price 38.32
PRICE ADAPTED TO OUR MENU
Price Fixed w/VAT 45.00
% of Cost 25.53%
VAT 5.87
Factor 3.91 Price excluding VAT. 39.13

RESTAURANT NAME
SO001
Prescription number: Servings: 10,000 People
Nombre: Sopa de camarones DATE: 14/01/2002
Cantid Price
Code Ingredients One. Amount
ad Unitary
Water 3.000Lt $ -

14
 VER009 White onion 0.125Kg. $ 17.78 $ 2.22
VER040Poro 0.090 Kg. $ 27.78 $ 2.50
VER005Apio 0.166Kg. $ 7.50 $ 1.24
CARROT 0.125Kg. $ 7.50 $ 0.93
VER034White alpha daddy 0.100 Kg. $ 12.00 $ 1.20
PYM003 Fresh Salmon 0.375Kg. $ 105.00 $ 39.37
PYM001 Small shrimp 0.750Kg. $ 180.00 $ 135.00
ABA052Sal 0.000Kg. $ -
ABA006Pepper 0.000Kg. $ -
LAC001Sour cream 0.100L $ 25.00 $ 2.50
Cost of M.P. 184.96
% of Cost 30.00%
Cost P/P 18.49
Unforeseen events 5%
Factor 3.33
Total Cost 19.41
Suggested Price 64.70
VAT 9.70
I.V.A. 15%
Selling Price 74.40
PRICE ADAPTED TO OUR MENU
Price Fixed with VAT 80.00
% of Cost 27.90%
V.A.T. 10.44
Factor 3.58 Price excluding VAT. 69.56

RESTAURANT NAME
Nº de receta: EC001 Servings: 10,000 People
Nombre: Champiñones rellenos con pollo DATE: 14/01/2002
Quantity Price
Code Ingredients One. Amount
ad Unitary
Giant mushrooms 0.500Kg. $ 28.89 $ 14.44
AVE003Chicken breast 0.191 Kg. $ 43.00 $ 8.21

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 Ground flour 0.070Kg. $ 21.74 $ 1.52
VER036Flat parsley 0.016Kg. $ 104.00 $ 1.66
LAC003Butter 0.050Kg. $ 30.00 $ 1.50
VER009White onion 0.016Kg. $ 17.78 $ 0.28
LAC007Fresh cheese 0.200Kg. $ 40.00 $ 8.00
ABA052Sal Kg. $ -
ABA053Pepper Kg. $ -
Cost of Raw Materials 35.61
% of Cost 30.00%
Cost P/P 3.56
Unexpected events 8%
Factor 3.33
Total Cost 3.84
Suggested Price 12.80
Value Added Tax 1.92
V.A.T. 15%
Selling Price 14.72
PRICE ADAPTED TO OUR MENU
Price Fixed including VAT 25.00
% de Costo 17.67%
I.V.A. 3.27
Factor 5.65 Price excluding VAT 21.73

RESTAURANT NAME
PF001
Prescription number: Servings: 10,000 People
Nombre: Estofado de ternera a la naranja DATE: 14/01/2002
Cantid Price
Code Ingredients One. Amount
ad Unitary
ABT001 Olive oil 0.030L $ 65.00 $ 1.95
CCF007Veal 1.800Kg. $61.00 $ 109.80
ABT029 Wheat flour 0.010 Kg. $ 8.70 $ 0.08
VER009White onion 0.020Kg. $ 17.78 $ 0.35
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 VER002Ajo 0.006 Kg. $33.33 $ 0.19
Mushrooms ball 0.250Kg. $ 28.89 $ 7.22
VER026 Ball Tomato 0.250Kg. $16.84 $ 4.21
VER033Orange 0.150Kg. $ 10.00 $ 1.50
Peas 0.020 Kg. $ 6.00 $ 0.12
VER003Basil 0.010Kg. $ 104.00 $ 1.04
GAU001 Potatoes with fine herbs 0.300Kg. $ 25.91 $ 7.77
GUA004 Rice with corn 0.300Kg. $ 3.41 $ 1.02
Cost of Raw Material 135.25
% Cost 30.00%
Cost P/P 13.52
Unforeseen events 8%
Factor 3.33
Total Costo 14.60
Suggested Price 48.66
I.V.A. 7.29
I.V.A. 15%
Selling Price 55.95
PRICE ADAPTED TO OUR MENU
Price Fixed with VAT 60.00
% of Cost 27.98%
VAT 7.83
Factor 3.57 Price excluding VAT. 52.17

NOMBRE DEL RESTAURANTE

Nº de receta: PO001 Portions: 10,000 people
Nombre: Flan de kiwi con fresas FECHA: 14/01/2002
Cantid Price
Code Ingredients One. Amount
ad Unitary
ABT010Refined sugar 0.100Kg. $ 5.22 $ 0.52
ABT030Egg 0.200Kg. $14.50 $ 2.90
ABT029 Wheat flour 0.095Kg. $ 8.70 $ 0.82
LAC003Butter 0.050Kg. $ 30.00 $ 1.50
VER023Strawberries 0.310 Kg. $ 34.74 $ 10.76

17
 VER027Kiwi 0.300Kg. $ 38.89 $ 11.66
LAC001 Whipping cream 0.500Lt. $25.00 $ 12.50
ABT013Brandy 0.100Lt $ 101.75 $ 10.17
Cost of raw material. 50.83
% of Cost 30.00%
Cost P/P 5.08
Unforeseen events 6%
Factor 3.33
Total Cost 5.38
Suggested Price 17.93
I.V.A. 2.68
V.A.T. 15%
Selling Price 20.61
PRICE ADAPTED TO OUR MENU
Fixed Price including VAT 30.00
% of Cost 20.62%
I.V.A. 3.92
Factor 4.84 Price excluding VAT August 26

Receta principal y subrecetas

The Main Recipe is the recipe that describes the dish that will be sold, however the recipe
principal can be made by incorporating various products, which in turn, were made and by
they have their own recipe, the latter are called subrecipes. Normally the broths,
Stocks and sauces are part of the sub-recipes. If they are not going to be sold in the state in which they are
producen, no se les calcula el precio de venta. Las subrecetas se costean por litro, kilo ó para 10
portions at minimum, depending on the product.

Garnishes are often referred to as sub-recipes; however, there also exists the
habit of coding them differently to separate them from the stocks, sauces, vinaigrettes, etc. This helps to
to locate them faster. An example of code can be GUA-001.

18
Example: if in a salad the main recipe calls for a vinaigrette, a sub-recipe should be made.
for the vinaigrette and we code it SUB-001 (example), we cost this sub-recipe until we obtain the
total cost. The result of the total cost is the figure that is transferred to the main recipe. In
We enter SUB-001 in the ingredient as the name of the sub-recipe, and in the quantity what we require.
from that vinegar bottle for the main recipe, in unit liter and in unit price the result of the total of
cost of the sub-recipe.

The previous example applies equally to sub-recipes; the only thing that would change is the
code.

Explain in detail the handling of subrecipes in the main recipe.

Explain the correct use of side dishes in quantity and costing.

Notify the students that for the grading of the last week they must cover 5 recipes.
one of each course, that is to say, cold appetizer, hot appetizer, soup, main dish, and dessert. Each
each one must have at least one sub-recipe, and in the case of main dishes, two.
side dishes one of starches and another of carbohydrates. The recipes should be from the school
and they will have to submit it bound together with the exercises completed in the formats
during the course, this work includes warehouses, waste, and performance tests**

Exercises:

In the following exercises, the student will need to cost the recipes as well as the
sub-recipes of both the consommé and the main dish so that you can practically understand the reason for
movement of the numbers in the case of sub-recipes and side dishes. Likewise, the data that
those in bold are the ones that will be given to the student.

Restaurant Name
SO-001
Prescription number: Servings: 10,000 People
Nombre: Consomé "a la" Moelle DATE: 14/01/2002
Amount Price
Code Ingredients One. Amount
ad Unitary
Sub-001 Broth 2.500Lt $ 26.92 $ 67.30
CAR-005Marrow 0.250Kg. $ 12.54 $ 3.13
FYV-006Green onion 0.010Kg. $ 20.86 $ 0.20
Cost of Raw Materials 70.63
% of Cost 30.00%
Cost P/P 7.06
Unexpected events 5%
Factor 3.33
Total Cost 7.41
Suggested Price 24.70

19
 V.A.T. 3.70
I.V.A. 15%
Selling Price 28.40
PRICE ADAPTED TO OUR MENU
Fixed Price with VAT 35.00
% of Cost 24.35%
VAT 4.57
Factor 4.10 Price excluding VAT 30.43

Restaurant Name
Prescription Number: SUB-001 Servings: 10,000 Liters
Nombre: Consomé DATE: 14/01/2002
Cantid Price
Código Ingredients One. Amount
ad Unitary
Sub-002Bouillon 12.000L $ 14.13 $ 169.56
Ground meat 1.800Kg. $ 39.91 $ 71.83
FYV-030Carrot 0.320Kg. $ 8.58 $ 2.74
FYV-003Apio 0.240Kg. $ 8.58 $ 2.05
FYV-028Poro 0.320 Kg. $ 12.07 $ 3.86
FYV-019Tomato 0.200 Kg. $ 7.31 $ 1.46
LAC-002Egg 0.400kg $ 10.86 $ 4.34
ABA-020Laurel 0.004Kg.$ 152.67 $ 0.61
ABA-033Pepper Kg.
ABA-038Sal Kg.
Cost of Raw Materials 256.45
% of Cost
Cost P/P 25.64
Unexpected events 5%
Factor
Total Cost 26.92
Suggested Price
I.V.A.
I.V.A.
Selling Price
PRICE ADAPTED TO OUR MENU
Fixed Price with VAT
% of Cost
I.V.A.
Factor Price excluding VAT

Restaurant Name
SUB-002
Prescription number: Servings: 10,000 Liters
Nombre: Bouillon DATE: 14/01/2002
Cantid Price
Code Ingredients One. Amount
ad Unitary
CAR-004Beef Bones 8.000Kg. $ 16.52 $ 132.16
Water 15,000 liters
Sub-003Herb mixture 0.500Kg. $ 13.51 $ 6.75
Sub-004 Spice bag 1.000 Piece. $ 2.30 $ 2.30
ABA-038Sal 0.050Kg. $ 2.26 $ 0.11
Cost of Raw Materials 141.32
% of Cost
Cost P/P 14.13
Unexpected events 0%
Factor
Total Costo 14.13
20
 Suggested Price
Value Added Tax (VAT)
I.V.A.
Selling Price
PRICE ADAPTED TO OUR MENU
Fixed Price with VAT
% of Cost
I.V.A.
Factor Price excluding VAT

Restaurant Name
SUB-004
Prescription number: Servings: 1,000 Piece
Spice pouch DATE: 14/01/2002
Cantid Price
Code Ingredients One. Amount
ad Unitary
ABA-020 Laurel 0.002Kg.$ 521.67 $ 1.04
ABA-013Nails 0.002Kg.$ 200.00 $ 0.40
ABA-038White pepper 0.005 Kg. $ 2.26 $ 0.01
ABA-043 Thyme 0.001 Kg. $ 387.33 $ 0.38
ABA-037Romero 0.001Kg.$ 478.00 $ 0.47
Cost of M.P. 2.30
% of Cost
Cost per unit 2.30
Unforeseen events 0%
Factor
Total Cost 2.30
Suggested Price
I.V.A.
Value Added Tax
Selling Price
PRICE ADAPTED TO OUR MENU
Fixed Price with VAT
% of Cost
I.V.A.
Factor Price excluding VAT.

Restaurant Name
SUB-003
Prescription number: Servings: 1.000 Kilogram
Nombre: Bouquet garni p/ bouillon DATE: 14/01/2002
Cantid Price
Code Ingredients One. Amount
ad Unitary
FYV-005 White onion 0.300Kg. $ 11.98 $ 3.59
FYV-028Poro 0.300Kg. $ 12.07 $ 3.62
FYV-030Carrot 0.300 Kg. $ 8.58 $ 2.57
FYV-026Parsley 0.020Kg. $ August 26$ 0.52
FYV-003Apio 0.300Kg. $ 8.58 $ 2.57
ABA-020Laurel Kg.
ABA-013Nails Kg.
ABA-033White Pepper Kg.
Cost of Raw Material 12.87
% of Cost
Cost P/P 12.87
Factor Unforeseen events 5%
21
 Total Cost 13.51
Suggested Price
I.V.A.
V.A.T.
Selling Price
PRICE ADAPTED TO OUR MENU
Price Fixed with VAT
% of Cost
I.V.A.
Factor Price excluding VAT.

Restaurant Name
Nº de receta: PF-001 Servings: 10,000 People
Name: Beef Fillet à la Maitre d'Hotel DATE: 14/01/2002
Cantid Price
Code Ingredients One. Amount
ad Unitary
CAR-002 Beef steak 1.800Kg.$ 121.73 $ 219.11
ABA-001Oil 0.080L $ 10.86 $ 0.86
LAC-003Butter 0.100Kg. $ 36.51 $ 3.65
Lemon 0.100 Kg. $ 26.00 $ 2.60
FYV-026Parsley 0.050Kg. $ 26.08 $ 1.30
ABA-038Sal Kg.
ABA-033Pepper Kg.
GUAR-001 Brussels Sprout 0.800Kg. $ 44.96 $ 35.96
GUAR-002 Mashed potato 0.600Kg. $ 33.20 $ 19.92
Cost of raw materials. 283.40
% of Cost 30.00%
Cost P/P 28.34
Contingencies 5%
Factor 3.33
Total Cost 29.75
Suggested Price 99.16
22
 VAT 14.87
I.V.A. 15%
Selling Price 114.03
PRICE ADAPTED TO OUR MENU
Fixed Price with VAT 120.00
% of Cost 28.51%
I.V.A. 15.66
Factor 3.50 Price excluding VAT. 104.34

Restaurant Name
Prescription number: GUAR-001 Portions: 1.000 Kilogram
Brussels sprouts DATE: 14/01/2002
Cantida Price
Code Ingredients One. Amount
d Unitary
LAC-003Butter 0.080Kg. $ 36.51 $ 2.92
FYV-002Ajo 0.050Kg. $ 30.81 $ 1.54
FYV-005White onion 0.075Kg. $ 11.98 $ 0.89
FYV-009 Brussels Pass 1.600Kg. $ 23.42 $ 37.47
ABA-038Sal Kg.
ABA-033Pepper Kg.
Cost of Raw Materials 42.82
% of Cost
Cost P/P 42.82
Unforeseen events 5%
Factor
Total Cost 44.96
Suggested Price
VAT
I.V.A.
Selling Price
PRICE ADAPTED TO OUR MENU
Price Set with VAT
% of Cost
V.A.T.
Factor Price excluding VAT.

Restaurant Name
GUAR-002
Prescription number: Servings: 1.000 Kilogram
Nombre: Puré de papa DATE: 14/01/2002
Cantid Price
Code Ingredients One. Amount
ad Unitary
FYV-025Papa 1.500Kg. $ 16.11 $ 24.16
LAC-003Butter 0.075 Kg. $ 36.51 $ 2.73
ABA-021Milk 0.300 liters $ 7.39 $ 2.21
LAC-001Sour cream 0.100L $ 19.91 $ 1.99
ABA-029Nutmeg 0.001 Kg. $ 536.00 $ 0.53
ABA-038Sal Kg.
ABA-033Pepper Kg.
Cost of Raw Materials 31.62
% of Cost
Cost P/P 31.62
Unexpected events 5%
Factor
Total Cost 33.20
Suggested Price
I.V.A.
I.V.A.
Selling Price
PRICE ADAPTED TO OUR MENU
% of Cost Fixed Price including VAT

23
 I.V.A.
Factor Price excluding VAT.

Conversions

When costing a recipe, a uniform criterion for the measures and units used must be established.
They are used to avoid confusion and calculation errors. For this, conversion tables are created to
to achieve such uniformity. One reason for which the conversion has to take place is
because producers and suppliers may have measurement systems different from those that
they need in food production.

The same is needed to convert products that are sold in imperial measurements to metric measurements.
metrics.

SOLID CONVERSIONS IN WEIGHT

INGREDIENTE TAZAS MÉTRICO IMPERIAL

1/4 30gr 1 oz.
1/3 45gr 1 1/2 oz.
1/2 60gr 2 oz.
Flour 2/3 90g 3 oz.
3/4 100g 3 1/4 oz.
1 125g 4 oz. (1/4 lb)
24
 2 250g 8 oz.

1/4 50g 1 3/4 oz.

1/3 60g 2 oz.
Sugar 1/2 100g 3 1/4 oz.
2/3 135g 4 1/2 oz.
3/4 150g 5 oz.
1 200g 6 1/2 oz.

1/4 60g 2 oz.

1/3 75g 2 1/2 oz.
Butter 2/3 150g 5 oz.
3/4 180g 6 oz.
1 200g 6 1/2 oz.

MEASURES AND EQUIVALENCIES

PRODUCT 1 CD. 1 CD. 1 CUP

Yeast 5gr 3gr 120g
Salt 12gr 5gr 260g
Cocoa 3gr 1 gram 75g
Powdered milk 3gr 1g 100g

TABLE OF CONVERSIONS AND MEASUREMENTS

LIQUID CONVERSIONS SIZE CHART

1 tablespoon 15ml
Cups Metric Imperial 1cdita 5ml
2cdas 30ml 1 fl oz. 1 cup 240ml
1/4 cup 60ml 2 fl oz. 1 oz. 28g
1/3 cup 70ml 2 1/2 fl oz. 1 fl oz. 30ml
1/2 cup 125ml 4 fl oz. 1 lb. 454g
3/4 cup 150ml 5 fl oz. 1 Gal. 3.75 liters
1 cup 250ml 8 fl oz.
1 1/2 cup 375ml 12 fl oz.
2 cups (US pint) 500ml 16 fl oz.
2 1/2 cups 600ml 20 fl oz. TEMPERATURES
3 cups 750ml 25 fl oz. Celsius Fahrenheit
4 cups (US quart) 1 liter 33 fl oz. 215 420
204 400
Note: 200 392
When measuring in cups, make sure that 190 374

25
 the product does not
okay, leave it like that and no 180 356
I filled it out again. 170 338
165 39
At the time of measuring tablespoons or
teaspoons 160 320
both must be breeds 150 302
140 284
130 266

It is equivalent to Unit of
Article Pieces
sale
BEETROOT 1 BUNCH 200 GRS PZA
AGUACALI 4 1 KG KG / GRS
HASS AVOCADO 3 1 KG KG / GRS
Bacon avocado 8 1 KG KG / GRS
GARLIC IN MESH 4 250 GRS PZA
ARTICHOKE 5 1 KG KG / GRS
Artichoke Paella 10 1 KG KG / GRS
ALFALFA 1 BUNCH 150 GRS PZA
SPROUTED ALFALFA 1 PAQ. 250 GRS KG / GRS
ANGU 1 PAQ. 250 GRS KG / GRS
IMPORTED API 1 BAG 1 KG KG / GRS
NATIONAL API 1 1 KG KG / GRS

Unit of
Article Pieces Equivalent to
sale

cooked acamaya 15 1 KG KG / GRS

COOKED CLAM 20 1 KG KG / GRS
SPANISH CLAM RUBY 25 1 KG KG / GRS
LIVE CLAM 12 1 KG KG / GRS
Frog Legs 10 1 KG KG / GRS
ANGLE 1 PAQ. 1 KG KG / GRS
Cuttlefish Ring 20 1 KG KG / GRS
WHOLE HERRING 5 1 KG KG / GRS
WHOLE TUNA 1 5 KG KG / GRS
FRESH TUNA FILLET 8 1 KG. KG / GRS
FRESH SLICED TUNA 4 1 KG. KG / GRS
FLAG 2 1 KG KG / GRS
BANDERA DE FILETE 10 1 KG KG / GRS
BATON 1 3 KG KG / GRS
26
 Battered fish stick 20 1 KG KG / GRS

Coding

It is recommended to assign a code to all products found in a store.

These codes are usually determined based on the coding in the chart of accounts.
of the accounting system that will be used. Almost all coding methods are similar. In the
currently, barcode codes are used on all packaged products and
these can be used by the establishment. For perishables that do not have packaging or
container that allows the placement of a barcode, it uses the code designated by the catalog of
accounts.

The use of the code facilitates the tracking of a product within the establishment, from the moment it
what enters and is placed in the warehouse, going through its sale and payment. It is equivalent to an identification.
the birth certificate.

Presentation / photography

Standard recipes are usually accompanied by a photo that illustrates the presentation of the dish.
Blame. This is very important for the consumer's eyes. In it, there exists the opportunity to
develop creativity by presenting dishes in an appetizing way.

CHAPTER 2: WASTAGE AND YIELD

When recipes are made, the costs of clean or net products are used, this is due to
that most products arrive to us in a raw state that involves a cleaning process and
removal of non-usable parts of the product, such as avocado pits, seeds of
fruits, peels, and in the case of meat skin, excess fat, nerves, tendons, or in the case of
fish the head and bones when the product is to be used in fillets. This implies that
To cost a recipe, it is necessary to know the cost of the product that will be used in its state.
final. For this, tests are carried out in the kitchen, where the product is washed, cleaned, cut, etc.
to determine the net weight and calculate the new cost of the product that will be used in the recipe.
This information is entered into tables that facilitate our costing work later.

Performance analysis of butcher shop and transformable products

Some components of cooking recipes, mainly meats, poultry, fish and

seafood but also the potatoes, carrots, etc. are bought in their original state (raw) and are
they are transformed (deboned, sectioned, cut into portions, etc.), cleaned and peeled. By eliminating the
The cost of the ingredient varies. The analyses determine the value of the clean and net item.
What the recipe will include also allows determining the value of the various categories contained in
a raw piece, before deboning or cutting (meat, fish, poultry).

Waste is used in some cases, but it has a lower value: bones, fat, meat of
clarification of broth, etc.
27
Is it possible to buy the ingredients for the recipes already prepared and/or in portions accordingly?
to the recipe specifications, but in general, its cost is higher. Analyses indicate the
convenience of this alternative.

The meat shop performance analysis (Form ABCC 02) must contain the following
information

Supplier
Type of whole piece (beef leg, whole rib, dirty loin, fish without filleting, etc.)
Quality grade
Determine the article you are looking for
Gross weight of the entire piece
Unit price and total price of the whole piece
- Net weight of each type of item, according to use (meat for grilling, barbecue, boiled,
ground meat, etc.)
Price in the market for other types of item (sale prices in butcher shops,
fish markets, poultry shops, from the clean article, ready to consume
Calculation of the net price of the item being searched

In the case of vegetables:

Supplier
Degree of quality
Weight and gross price
Net weight
Calculation of net unit price

To obtain the vegetable waste, a percentage equivalent to what the product loses is established.
when processed, for example, a carrot loses approximately 30% of its weight when peeled and cut.
the extremes, that is to say that only 70% is usable, the unusable part is part of the cost, since it still
when it is not used we pay for it when we buy it; to be able to recover that cost incurred by peeling
and cutting the ends of the carrot, the cost of that 30% non-usable part is calculated and added to the cost.
gross (the price we pay for that product).

The logic of this is as follows:

Product Process Waste or shrinkage percentage

28
 Carrot + Cost of shrinkage Net cost

For example, if we buy a kilogram of carrots for $5.00 and establish that the percentage of loss
It is 30%, we must follow the following steps:

1. Know the gross cost: It is the price at which we buy the product $5.00
[Link] the shrinkage percentage = It is established by Tests or fixed percentages 30%
[Link] the usable percentage:

100% that corresponds to our product without eliminating the waste - The waste percentage 30% = 70%

4. Obtain the net weight.

= Usable percentage / 100 = .700 Kilo

[Link] the net cost

70% ---------- $5.00

100 % ? = $ 7.14 Net cost ó $5.00 / .700 = $7.14 Net cost

Exercises:

1. The gross cost of a kilo of tomato is $6.94. What will the net cost be if the percentage of loss...
Is it 5%?

$7.30 Net cost

2. The gross cost of a kilo of romaine lettuce is $4.77. What will the net cost be if the percentage of
Is the decrease 15%?

$5.61 Net cost

3. The gross cost of a kilo of leek is $10.86. What will be the net cost if the percentage of loss is
of 10%?

$12.07 Net cost

4. The gross cost of a kilo of oranges is $2.42 What will be the net cost if the percentage of loss
Is it 50% juice?

$4.84 Net cost

The gross cost of a kilo of potatoes is $12.08. What will the net cost be if the percentage of loss is
of 25%?
29
$16.11 Net cost

6. The gross cost of a kilogram of green onion is $16.69. What will be the net cost if the percentage of loss is
Is it 20%?

$20.86 Net cost

7. The gross cost of a kilo of peas is $16.51. What will be the net cost if the percentage of
Is the decrease 30%?

$23.59 Net cost

8. The gross cost of a kilo of spinach is $19.51. What will be the net cost if the percentage of
Is the loss 30%?

$27.87 Net cost

9. The gross cost of a kilo of avocado is $13.46 what will the net cost be if the percentage of
Is the decrease by 35%?

$20.71 Net cost

10. The gross cost of a kilo of red bell pepper is $22.60. What will the net cost be if the
is the shrinkage percentage 20%?

$28.25 Net cost

Obtaining price per kilo or liter in canned and packaged products.

In the case of cans and packaging, the drained mass should be considered, that is, the product without
the liquid or brine in which the product is contained within the packaging or can, is
Information is usually found on the product label; what we want to know is which one.
it is the cost per kilo or liter, as this is the unit in which practically all are bought
products. To obtain the cost per liter or kilo for this type of products, the following is done:

There is a can with a purchase presentation of 350 grams and a drained weight of 270.
The unit price of the product is $6.26. What will be the cost per kilo?

.270 Kg. -------- $ 6.26

1.000 Kg. ? 23.19 Cost per kilo.

Exercises:

1. There is a can with a net weight of 480 grams and a drained mass of
330 grams the unit price of the product is $11.12 What will the cost per kilo be?

$33.70 Cost per kilo

30
2. There is a can with a purchase presentation of 180 grams and a drained mass of
120 grams the unit price of the product is $15.62 What will the cost per kilo be?

$130.17 Cost per kilo

3. There is a can with a purchase presentation of 270 grams and a drained mass of
175 grams the unit price of the product is $23.30 What will be the cost per kilo?

$133.14 Cost per kilo

31
 Restaurant Name

FRUIT AND VEGETABLE WAREHOUSE

Date of Last
06/03/2004
Review:

WEIGHT COST
PERCENTAGE PERCENTAGE
CODE ARTICLE BRAND O UNIT NETO COST NETO
SUPPLIER OF WASTE USABLE GROSS

32
 Restaurant Name

Grocery Warehouse

Last Date
Review:

DOUGH
PRESENTATION
BRAND O DRENADA PRICE PRICE PER
CODE ARTICLE UNIT
UNITARY WITHOUT
PURCHASE
SUPPLIER VAT KILO OR LITRE

33
 MEAT AND DAIRY WAREHOUSE

Date of Last Review: 06/03/2004

PRICE
UNITARY PRESENTATION
CODE ARTICLE BRAND O UNIT Without VAT

PURCHASE
SUPPLIER

RESTAURANT NAME
34
 ALCOHOLIC AND NON-ALCOHOLIC BEVERAGE STORE
ALCOHOLIC

Date of Last Revision: 06/03/2004

PRICE
CAPACITY UNITARY
CODE ARTICLE UNIT Without VAT
BRAND O
SUPPLIER

35
 % Cardoons kg 20.00% 80.00%
%
Article Unit Used Tent kg 50.00% 50.00%
Merma
o
Casis kg 5.00% 95.00%
Avocado kg 25.00% 75.00%
Chestnuts kg 30.00% 70.00%
Garlic kg 5.00% 95.00%
Onion kg 10.00% 90.00%
Basil kg 40.00% 60.00%
Cebolla cambray kg 30.00% 70.00%
Artichoke kg 80.00% 20.00%
Chives kg 20.00% 80.00%
Clam kg 40.00% 60.00%
Cherry kg 5.00% 95.00%
Small clams kg 80.00% 20.00%
Cilantro kg 50.00% 50.00%
Golden Yellow kg 15.00% 85.00%
Plum kg 15.00% 85.00%
Anguilla kg 30.00% 70.00%
Citrus kg 50.00% 50.00%
Celery kg 20.00% 80.00%
Clementines kg 30.00% 70.00%
Fresh cod kg 50.00% 50.00%
White neck kg 15.00% 85.00%
Eggplant kg 10.00% 90.00%
With a brush kg 15.00% 85.00%
Berro kg 50.00% 50.00% China's Collar kg 10.00% 90.00%
Beet kg 15.00% 85.00%
Red cabbage kg 15.00% 85.00%
Raw beet kg 20.00% 80.00%
Cauliflower kg 25.00% 75.00%
Lobster kg 80.00% 20.00%
Cress kg 20.00% 80.00%
Mushroom kg 5.00% 95.00%
Chabacano kg 10.00% 90.00%
Broccoli kg 30.00% 70.00%
Shallot kg 10.00% 90.00%
Peanuts kg 25.00% 75.00%
Mushrooms kg 10.00% 90.00%
Little squash kg 10.00% 90.00%
White chicory kg 10.00% 90.00%
Pumpkin kg 10.00% 90.00%
Red chicory kg 15.00% 85.00%
Pumpkin of
kg 20.00% 80.00% Pea pod kg 30.00% 70.00%
Castile
wide chili kg 15.00% 85.00%
Giant pumpkin kg 20.00% 80.00%
Tree chili kg 15.00% 85.00%
Turned pumpkin kg 25.00% 75.00%
guajillo pepper kg 15.00% 85.00%
Squid kg 20.00% 80.00%
bell pepper kg 20.00% 80.00%
Axe callus kg 85.00% 15.00%
Mulato Chile kg 15.00% 85.00%
Large shrimp
kg 75.00% 25.00% Pasilla chili kg 15.00% 85.00%
c/cab.
Big shrimp poblano pepper kg 20.00% 80.00%
kg 15.00% 85.00%
s/cab. red chili kg 15.00% 85.00%
Dried shrimp kg 30.00% 70.00% Serrano chili kg 15.00% 85.00%
Shrimp u-16 kg 30.00% 70.00% green chili kg 15.00% 85.00%
Crab kg 85.00% 15.00% Imported peach kg 25.00% 75.00%
Snails kg 80.00% 20.00% Durazno nacional kg 25.00% 75.00%
36
Green beans kg 5.00% 95.00% Ball Tomato
kg 5.00% 95.00%
Corn on the cob kg 70.00% 30.00% Boy
Endives kg 15.00% 85.00% Ball Tomato
kg 5.00% 95.00%
Big
Escalonias kg 15.00% 85.00%
Guajillo tomato kg 5.00% 95.00%
Espárrago blanco kg 30.00% 70.00%
Provencal tomato kg 50.00% 50.00%
Green asparagus kg 10.00% 90.00%
Kiwi kg 10.00% 90.00%
Spinach kg 10.00% 90.00%
Lobster kg 75.00% 25.00%
Pork fillet kg 5.00% 95.00%
Prawn with/
Grouper fillet kg 40.00% 60.00% kg 75.00% 25.00%
head
Fish fillet Prawn without
kg 40.00% 60.00% kg 20.00% 80.00%
sword head
Squash blossom kg 60.00% 40.00% Longs (fish) kg 35.00% 65.00%
Funds of Laurel kg 10.00% 90.00%
kg 60.00% 40.00%
artichoke
Lettuce kg 15.00% 85.00%
Raspberry kg 10.00% 90.00%
Chicory lettuce kg 10.00% 90.00%
Strawberry kg 10.00% 90.00%
Italian lettuce kg 10.00% 90.00%
Passion fruit kg 40.00% 60.00%
Ear lettuce kg 15.00% 85.00%
Goose (roasted) kg 40.00% 60.00%
Romaine lettuce kg 15.00% 85.00%
Granada kg 45.00% 55.00%
Lechuguilla kg 10.00% 90.00%
Grosella kg 5.00% 95.00%
Sole kg 50.00% 50.00%
Soursop kg 20.00% 80.00%
Lima kg 30.00% 70.00%
Pea kg 5.00% 95.00%
Lemon (juice) kg 80.00% 20.00%
Herbs kg 50.00% 50.00%
Mandarin kg 30.00% 70.00%
Fig kg 5.00% 95.00%
Mango Manila kg 30.00% 70.00%
Fennel kg 30.00% 70.00%
Golden mango kg 30.00% 70.00%
Fresh fennel kg 10.00% 90.00%
Mango paradise kg 30.00% 70.00%
Mint leaves kg 45.00% 55.00%
Manzana 2a.
Mushrooms kg 5.00% 95.00% kg 20.00% 80.00%
Quality
Guachinango kg 50.00% 50.00% Yellow Apple kg 15.00% 85.00%
Crab kg 75.00% 25.00% Red Apple kg 15.00% 85.00%
Ginger kg 30.00% 70.00% Maracayá kg 40.00% 60.00%
Ginger kg 30.00% 70.00% Mussels kg 80.00% 20.00%
Jicama kg 5.00% 95.00% Marjoram kg 10.00% 90.00%
Tomato kg 5.00% 95.00% Chinese melon kg 25.00% 75.00%
Tomato (background) kg 5.00% 95.00% Valencian melon kg 25.00% 75.00%
Tomato with case kg 50.00% 50.00% Quince kg 25.00% 75.00%

37
Hake kg 50.00% 50.00% Radish Kg. 10.00% 90.00%
Neighbor kg 30.00% 70.00% Black root Kg. 30.00% 70.00%
Orange kg 50.00% 50.00% Romero Kg. 50.00% 50.00%
Orange in fillets kg 45.00% 55.00% Salmon Kg. 35.00% 65.00%
Nopal kg 10.00% 90.00% Sage Kg. 20.00% 80.00%
Walnuts kg 30.00% 70.00% Watermelon Kg. 35.00% 65.00%
Oregano kg 10.00% 90.00% Supreme Orange
Kg. 45.00% 55.00%
Oysters kg 80.00% 20.00% (slices)
Dad peels a Tamarind Kg. 30.00% 70.00%
kg 25.00% 75.00%
hand Tomato Kg. 10.00% 90.00%
Dad peels a Grapefruit Kg. 45.00% 55.00%
kg 30.00% 70.00%
machine Trout Kg. 30.00% 70.00%
turned potatoes already
kg 35.00% 65.00% Grapes Kg. 10.00% 90.00%
naked
purslane Kg. 10.00% 90.00%
Papaya kg 15.00% 85.00%
Carrot Kg. 20.00% 80.00%
Mule's leg kg 85.00% 15.00%
Turned carrot Kg. 30.00% 70.00%
Duck (roast) kg 35.00% 65.00%
Zetas Kg. 5.00% 95.00%
Turkey (roasted) kg 35.00% 65.00%
Turkey breast Kg. 30.00% 70.00%
Cucumber Kg. 5.00% 95.00%
Pear Kg. 15.00% 85.00%
Parsley Mj. 50.00% 50.00%
Parsley Kg. 50.00% 50.00%
Perifollo Kg. 50.00% 50.00%
Peppers
Kg. 20.00% 80.00%
yellow
Red peppers Kg. 20.00% 80.00%
Green peppers Kg. 20.00% 80.00%
Pineapple Kg. 45.00% 55.00%
Pistachios Kg. 30.00% 70.00%
Dominican banana kg. 20.00% 80.00%
Plantain Kg. 20.00% 80.00%
Plantain Kg. 30.00% 70.00%
Tabasco banana Kg. 20.00% 80.00%
Chicken (roasted) Kg. 20.00% 80.00%
Poro Kg. 10.00% 90.00%
Octopus Kg. 20.00% 80.00%
38
 Steps to perform a performance test on meat cuts:

[Link] the weight of the part. Example: 10 Kg.

[Link] the total cost (when the restaurant purchases that item). Example: $50.00
[Link] the percentage of loss (what the product loses just by cleaning it) Example: 10%
[Link] the cost per kilo of the piece (gross cost per kilo):

Total cost / weight of the entire piece $ 50.00 / 10.000 Kg. = $ 5.00

5. Obtain the net weight (without loss) of the piece:

100% equals the whole piece - 10% represents the loss = 90% Percentage
usable

Usable percentage / 100 = .900 Net weight

6. Determine the net cost:

Costo por kilo / costo neto .900 ---------- 5.00

1 ---------- ? Net cost = 5.56

[Link] knowing the net cost per kilo of the product, we can obtain the cost of the cuts or
portions of the whole piece, first determining the weight desired from these
cuts. Example: if I want to know what the cost per serving of some medallions is,
The following is done from the previous piece:

The weight per serving is established. Example: .180 kg. the medallion.

The cost per serving is obtained:

Weight per serving x Net cost .180 Kg. X 5.56 = $ 1.00 Cost per serving

8. The cost factor is obtained:

Cost per serving / purchase price per kilo $1.00 / $5.00 = .2 Factor.
The factor is useful for quickly calculating the cost per portion in case the
supplier raises the price of the product, for example: if the supplier were to raise the price by
Kilo at six pesos is simply multiplied $6.00 x .2 = $1.20, which would be the new cost per portion.

39
 Exercises:

1. A semi-clean piece of beef weighing 6 Kg is purchased at a gross cost

of $390.00 for the whole piece, and from it, we calculate a percentage of loss due to cleaning of
15%; I want to obtain medallions of .180 Kg from this piece and others of .200 Kg. What will it be?
the cost per portion?

R= 13.76 medallions of .180 Kg.

15.26 medallions of .200 Kg.

2. A semi-clean piece of beef weighing 4 Kg is purchased at a gross cost.

of $230.00 for the whole piece and from it we calculate a percentage of loss due to cleaning of
20%; I want to obtain medallions of 0.180 kg from this piece and others of 0.200 kg. What will it be?
the cost per serving?

R= $ 12.93 medallions of .180 Kg.

$14.37 for medallions of .200 Kg.

3. A semi-clean piece of beef weighing 3.500 Kg is purchased at a cost

gross of $180.00 for the whole piece and from it we calculate a percentage of loss for cleaning
of 7%; I want to obtain from this piece medallions of .140 Kg. and others of .160 Kg. What
Will it be the cost per portion?

R= $ 7.74 for medallions of .140 Kg.

$ 8.85 medals of .160 Kg.

4.A piece of semi-clean beef weighing 9 kg is purchased at a gross cost.

from $480.00 for the whole piece, and from it, we calculate a percentage of loss due to cleaning
35%; I want to obtain medallions weighing .170 Kg from this piece, others weighing .200 Kg, and the last ones
From .250 Kg. What will be the cost per serving?

R= $ 13.95 medallions of .170 Kg.

$16.41 medallions of .200 Kg.
$ 20.51 Medallions of .250 Kg.

5.A semi-clean piece of beef weighing 7 kg is purchased at a gross cost.

from $365.00 for the whole piece and from it we calculate a percentage of loss due to cleaning of
14%; I want to obtain medallions of .220 kg from this piece and others of .240 kg. What will be
the cost per portion?

R= $ 13.34 for .220 kg medallions.

$ 14.55 medallions of .240 Kg.

Exercise for format:

40
 6. A piece of semi-clean beef fillet weighing 3.300 Kg is purchased at a cost
gross of $396.00 per whole piece and from it we calculate a percentage of waste for cleaning
of 15%; I want to obtain the following cuts

Tips .145 Kg. = $20.47 .171 Factor

Goulash .130 Kg. = $18.35 .153 Factor
Mignon .170 Kg. = $ 24.00 .200 Factor
Tenderloin .140 Kg. = $19.76 .165 Factor
Filet steak .160 Kg. = $ 22.59 .188 Factor
Chateux briand .180 Kg. = $25.41 .212 Factor

What will be the cost per serving and its cost factors?
RESTAURANT NAME
PERFORMANCE TEST OF............

DATE:
PRODUCTO:
SUPPLIER:
ELABORATED:

RAW PRODUCT PROCESSED PRODUCT

WEIGHT
UNIT CODE O COST % WEIGHT COST COST
GROSS COST
PART (Kg.) TOTAL MERMAS NETO TOTAL NET

CAR-
001 Kg. 3.300 $120.00 $396.00 15% 2.805 $141.18 $396.00 0.495
0
0
0
0
0

COST PRICE FACTOR

ARTICLE WEIGHT OF NET COST DE DE DE
PORTION (Kg.) PURCHASE PORTION COST

Tips 0.145 $141.18 $20.47 $120.00 0.171

Goulash 0.130 $141.18 $18.35 $120.00 0.153
Cute 0.170 $141.18 $24.00 $120.00 0.200
Tournedos 0.140 $141.18 $19.76 $120.00 0.165
Filet steak 0.160 $141.18 $22.59 $120.00 0.188
Chateaubriand 0.180 $141.18 $25.41 $120.00 0.212

41
NAME OF THE RESTAURANT
 PERFORMANCE TEST OF………………….
DATE:
PRODUCTO:
SUPPLIER:
ELABORATED:

RAW PRODUCT PROCESSED PRODUCT

WEIGHT
UNIT CODE O COST % DE WEIGHT COST COST
GROSS COST
piece (Kg.) TOTAL LOSSES NETO NET TOTAL

3.15
0
0
0
0
0

COST PRICE FACTOR

ARTICLE WEIGHT OF NET COST DE DE DE
PORTION (Kg.) PORTION PURCHASE COST
Exercises from the first part of the course:

The pomegranate has a spoilage percentage of 45%, the net weight is .550 Kg and the
gross cost of $25.00 per kilo. What is the net cost?
R = $ 45.45 $25.00
1,000-- ?
The jicama has a usable percentage of 95%, and a gross cost of $8.00 per kg.
What is the net cost?
R= $ 8.42 $8.00-- .950
? -- 1.000
The corn has a net weight of 300 grams and a price per kilo of $9.80. What is the
net cost and the percentage of waste?
R = $ 32.67 and 70 % $ 9.80 -- .300
1.000
The net cost of kiwi is $58.33 per kilo, and it has a wastage percentage of 40%.
What is the unit price?
R= $ 34.10 58.33 -- 100%
? -- 60%
5. The gross cost of the nopales is $7.50 for half a kilo and has a usable percentage.
of 90%. What is the net cost?
R= $ 16.67 $7.50 x 2 = $15.00 -- .900
? -- 1.000
A can of sardines has a gross weight of 450 grams, drained mass 390 grams and
A price of $7.50 What is the net cost?
R= $ 19.23 $ 7.50 -- .390
? -- 1.000
A half-kilo can of peaches cost $8.90 and its drained mass is 32%.
kilo What is the net cost? $ 8.90 x 2= $ 17.80 -- 32 %
R= $ 55.62 ? -- 100%

8. A can of artichoke hearts weighing one kilogram cost $126.50 and has a mass
drained weight of 470 grams. What is the net cost?
R= $ 269.14 $ 126.50 -- .470
? -1.000
9. A four-kilo bag of flour costs $25.00. What is the quantity or amount?
suitable for covering a recipe?
R= $ 6.25 $ 25.00 / 4 = 6.25

10. El costo de una botella de salsa Tabasco de 250 mililitros es de $12.60 ¿Cuál es el
net cost?
R= $ 50.40 $ 12.60 -- .250
? -- 1.000
11. .950 Lt. of Madeira wine costs $50.00 What is the net cost?
R= $ 52.63 $ 50.00 -- .950
? -- 1.000
12. A can of 0.850 Kg. of pineapple in syrup has a drained mass of 58.82% and a
cost of $9.00 What is the net cost?
R= $ 18.04 .850 -- 100% $9.00 -- .499
? -- 58.82% ? --1.000
13. Four liters of oil cost $36.00 What is the net cost?
R= $ 9.00 $ 9.00 / 4
A jar of corn has a drained mass of 380 grams and the brine weighs 120 grams.
ml. El frasco tiene un costo de $9.00 ¿Cuál es el costo neto y el porcentaje de merma
by drainage?
R= $ 23.68 y 24 % .380 -- $ 9.00 .500 -- 100%
1.000 -- ? .120 -- ?
15. The restaurant chef wants to know the cost per serving and its factors.
medallions, tips, and skewers with weights of .170, .105, and .098 Kg
respectively. The chef bought the dirty piece and its weight was 2.890 Kg and the cost
per kilo at $95.; when cleaning the piece, the waste was weighed and it was 370 grams.

R= .170 --- $ 18.52

.105 --- $ 11.44
.098 --- $10.68

16. The restaurant chef wants to know: the original weight of a piece of steak, cost
net per kilo, costs per portion (with its factors) of some medallions and tips. The
the total cost of the piece was $275.63 and the unit cost was $86. The waste for cleaning is
of 3.58% and the weights of the portions are 185 and 120 grams respectively.

R= Original weight 3.205 Kg.

Net cost $89.19
.185 --- $16.50 --- .192
.120 --- $10.70 --- .124

17. The chef of the restaurant asks you to prepare a performance test of a piece.
of the file, the only data they provide you are the following: total cost of the
pieza sucia $320.63, peso de la pieza limpia 2.899, porcentaje de merma 14.98%,
factor del medallón .205, puntas .152 y brocheta .094

R = Cost per serving: $19.28 (.205) (.174 Kg.)

Costo por porción: $ 14.28 (.152) (.129 Kg.)
Cost per serving: $8.84 (0.094) (0.080 Kg.)
Total weight of the piece: 3.410 Kg.
Gross cost: $ 320.63
Cost per gross kilogram: $94.05
Net cost: $ 110.62

18. The Chef wants you to perform a performance test with the following information:
costo unitario sucio $95.50 peso de la pieza limpia 2746 gramos, porcentaje de merma
12% and the weights of the portions are 0.180 for the tampiqueña, 120 grams for
the tips and 90 grams for the skewers.

R= Cost per portion: $ 19.53 (.205) (.180 Kg.)

Costo por porción: $ 13.02 (.136) (.120 Kg.)
Cost per serving: $ 9.77 (.102) (.090 Kg.)
Cost of the part: $ 297.92
Gross weight: 3.120
Net cost: $108.52

19. The restaurant chef wants you to prepare a performance test and tells you that
From a clean piece of meat, 7 portions of tampiqueñas were obtained (weight per
portion 170 grams), 10 portions of tips with a portion weight of .120 Kg and
 6 portions of skewers, each portion weighs 90 grams. The cost per
the clean weight was 0.10836 pesos and the shrinkage was 12%.

R= Costo por porción: $ 20.94 (.193)

Costo por porción: $ 14.78 (.136)
Cost per serving: $11.08 (.102)
Total weight of the piece: 3.329 Kg.
Gross cost: $ 360.78
Cost per gross kilo: $ 108.37
Net cost: $ 123.15

20. The company asks you to calculate: 1) the cost of portions A, B, and C, and 2) the new ones
cost of portions if your supplier increases the unit price to $100 per piece
8 portions of A were obtained, the weight of each portion is 180 grams and its factor
It is .225, from the B you get 11 portions, its factor is .137 and the weight of the
The portion is .110 Kg. and 7 skewers (c) each weigh 85 grams and their
The factor is 0.106. The cost per gram of dirty fillet before the increase is 0.095.
cents

R = Cost per serving: $ 21.375 (.180)

Cost per serving: $ 13.015 (.110)
Cost per serving: $10.07 (.085)
New cost: $ 22.50
New cost: $ 13.70
New cost: $10.60
Drinks

List of drinks

The beverage list will be established jointly between the Food and Beverage Director, the
bar manager and the cost controller according to the following principles:

-Tipo de operación y clima: turismo (playa, montaña), ciudad; verano, invierno, trópico, zona
season, etc.
- Type of point of sale: American bar, restaurant bar, disco, night club, snack bar, etc.
Availability of ingredients and local specialties; products that management desires
sell / promote.
- Balance between the various types of drinks: Spirits, liquors, aperitifs, wines, beverages
mixed drinks (cocktails and long drinks), beers, soft drinks, and mineral waters.
Customer tastes, trends, beverage popularity, tradition, and local customs.
- Cost of goods, returns (cost %) that are desired to obtain.

In the case of the wine list, the harmony of these with the restaurant's menu.

Potential of drinks and mixed drink recipes

The beverage potentials serve as a guide to bars on how the goods (drinks) should be
to be used. For this purpose, three elements will be used:

• List of potential beverages.

Mixed drink recipes (cocktails, long drinks)
• Bar policy.

List of potential drinks

The potential for beverages is set together by the Food and Beverage management, the head
of bars and the cost controller. The latter must have the following information for each item:

1. No code.
[Link] (brand) of the item.
3. Bottle / container capacity (oz. / gr. liquids)
4. Portion size (oz./ gr. liquids)
[Link] of servings per bottle/container.
[Link] per bottle / container.
[Link] per serving.
[Link] price per portion.
[Link] selling price per bottle / container.
[Link] cost % per serving.
[Link] cost % per bottle/container.
12. Observations.
 The bartender will use this list as a guide for portion sizes, the number of servings.
per bottle/container and the selling price of the drink. The cost controller will use it to verify
the monitoring of what has been established.

The list will be updated whenever necessary by the cost controller. It will serve as
base to feed the various programs at the point of sale terminals and in the office of
cost control.

Recipes for mixed drinks (cocktails, long drinks)

Mixed drinks are prepared with precise proportions and quantities of ingredients,
determined in recipes, which must be followed by the bar staff who prepares them. The recipes
mixed drinks are made by the bartender including ingredients, proportions, and their
preparation methodology. The cost controller makes the calculations to determine its cost and
potential selling price, deciding together with management.

The potential of the beverages used for the mixes is reviewed and adjusted on the list of
potential of drinks. Generally, a unique brand of each type of drink is determined for the
preparation of mixed drinks.

The cost controller will conduct physical checks to ensure compliance with recipes and usage.
specified brands.

Bar Policy

The Food and Beverage Director, the bartender, and the cost controller will develop policies for
bars, determining which brands of spirits, liqueurs, aperitifs, etc. will be used
generically: the brand of whisky, gin, vodka, rum, tequila, brandy, vermouth, beer,
soft drinks, mineral water, etc. that are served when a customer does not specify a brand. It also indicates the
brand of liquor to be used exclusively for mixed drinks (cocktails and mixed beverages).

The category, quality, and most convenient price will be taken into account in each case. The control
The cost department will be responsible for verifying compliance with the policies in the bars.

Fixed stocks in bars and service planning

Fixed inventories of bars are planned according to the lists of drinks, wines,
cocktails and mixed drinks offered at points of sale (bar, restaurant, etc.) and to an analysis
of consumption. The needs for beverage stocks are determined jointly by the
bartender and the cost controller; these inventories will be considered as fixed assets whose
levels must be maintained; replacing what is consumed daily through a requisition of
drinks to stock, this reflects the amount of drinks consumed during the day and their cost. To these
Physical stock is known as beverage stock.

For drinks, especially alcoholic ones, that can be sold by the bottle, by the glass or
mixed, it is very important to calculate the number of (servings) glasses that can be obtained from each
bottle. In terms of cocktails, parts or fractions of a glass can be used to achieve the
mix. In addition, the glasses are usually served with ice, and soda or soft drink that must form
part of the cost of the cup. Just like with food, tables are created to obtain these
costs, and therefore the selling price.
Cost per bottle

There are some drinks that, due to their presentation, it is advisable to purchase by the bottle, such as
for example: canned soda, beer, bottles of water, etc. In beverages, it is recommended to keep a
cost of 20% to 25% that is, using a factor that ranges from 4 to 5.

Information and procedure for the correct costing of bottles.

• The cost of the product is obtained from the supplier's invoice, from the entry report.
goods to the warehouse, or the inventory report.

Example: Reposado tequila $160.00

• The capacity of the bottle is achieved in the same way.

.750 Liters

• The factors, the multiplier that is used to calculate the selling price. The quantity
The factor depends on the establishment's policy in accordance with the market plan.
It is normally used as a parameter, the factor 4 for bottles whose cost is less than
100 pesos (which represents a cost percentage of 25% over the selling price).
passing the cost of 100 pesos, the factor can be reduced so that the product does not
it is too costly, unless the market study indicates that it can be sustained
the highest factor. Another determinant for the factor is when a product has a lot
demand due to its popularity. The secret is to maintain an adequate factor that keeps
the sales and the profits; the factor must cover the recovery of the cost, recovery of
the payroll and other expenses as well as the generation of the desired profits.

Example: Factor of 4

• The selling price results from the multiplication of the cost by the factor.

Example: 4 x $160.00 = $640.00

• The VAT (15%) is the value-added tax that must be charged on every product that is
It is sold and must be part of the price published on the menu.

Example: 640 - 100%

? -- 15 %= $ 96.00
• The public price is the amount that will be charged, which is the sum of the selling price and the
VAT.

$ 96.00 + $ 640 = $736.00

• The Adjustment is the selling price as it will be published in the letter. Normally it is about
to round the retail price to avoid fractions. However, there are several
reasons why an adjustment is needed. One is to be able to charge more for a product
 because the market allows it; another is that it is convenient to lower the price of the product due to
market reasons or as promotion. In these last two cases, the adjustment towards
Above or below the price can affect the factor, therefore it is necessary to find the new one.
factor.

$ 700.00

• New Factor is the result of subtracting the VAT from the price considered in the adjustment. Divide the
result between the cost. This new factor informs us of the policy that will be followed and
it will be systematically used to calculate the price of the bottles, until there are none
a change in the marketing (sales) policy.

$ 700.00 / 1.15 = $ 608.69 / $160.00 = 3.80

• Percentage of the cost: it is always advisable to know the real cost of a product and this
It consists of dividing the cost of the bottle by the adjusted selling price (minus VAT).

$ 160.00/ $ 608.69 = 26.28 %

Exercises:

To cost a bottle of Domecq Reserva Real 89 billed at $103.50 with a factor of 4

and adjusted to $230.00
R=

A 750 milliliter bottle of Santo Tomas Merlot cost $180.00, what would be the price?
for sale?
R=

A bottle of Lancers 44 costs $95.00 each using a

percentage of cost of 23.3%
R=

4. The a la carte price of a bottle of Ondarre 93 is $207.00 what will be the total of
What is the cost of the bottle if we know that the company's policy uses a factor of 3.4?
R=

A 355 milliliter beer costs $7.55. What would be the selling price if
We want a cost percentage of 28.33% and what is its factor?
R=

6. Cost the following bottles in the format.

 RESTAURANT NAME
COSTING FORMAT PER BOTTLE OF WINE
RESTAURANT: DATE:
CODE CAPAC. COST FACT PRICE PRICE NVO.
ARTICLE VAT 15% ADJUSTMENT
O ML. UNIT. OR VTA FINAL FACT

Vodka 1000 $ 89.07 4 356.28 53.44 409.72 400.00 3.9

Ron Bcardi co. 1000 $ 70.00 4 280.00 42.00 322.00 320.00 4

White tequila 1000 $ 85.43 4 341.72 51.26 392.98 350.00 3.6

White vermouth 750 $ 188.60 3 565.80 84.87 650.67 600.00 2.8

Anise dry 1000 $ 54.20 4 216.80 32.52 249.32 250.00 4

Calvados 750 $ 243 3 729.00 109.35 838.35 800.00 2.9

Tequila alejo 1000 $ 265 3 795.00 119.25 914.25 900.00 30

Amaretto 1000 $ 244 4 976.00 146.40 1122.40 1100.00 3.9

Don Julio Tequila 750 $ 175 4 700.00 105.00 805.00 800.00 4

Geneva Bear
Black 1000 $ 70 4 280.00 42.00 322.00 320.00 4
 RESTAURANT NAME
COSTING FORMAT PER BOTTLE OF WINE
RESTAURANT: DATE:

CODE CAPAC. COST FACT PRICE PRICE NVO.

ARTICLE 15% VAT ADJUSTMENT
O ML. UNIT. OR VTA FINAL FACT
Information and procedure for the correct costing of drinks by the glass.

• The cost of the product is obtained from the supplier's invoice, from the input report of
merchandise to the warehouse, or the inventory report.

Example: Brandy $ 115.00

• The capacity of the bottle is achieved in the same way.

.750 Liters

• Cost of alcoholic drink per serving It is necessary to obtain the cost per glass of drink
alcoholic, for this it is estimated that from a one-liter bottle 22 glasses can be filled and from a.
750 liters yield 16 cups, this is because approximately one is used per cup.
one and a half ounces equivalent to 45 milliliters.

Example: $ 115.00 / 16 = $ 7.18 cost of alcohol per glass.

• Mixer In the costing by copeo, the mixer must be considered, generally it

establishes a base figure, which results from an analysis and average of all the
possible mixers to use.

• The factor: for the factor in the costing by copeo, the same parameters are taken as the
cost per bottle.
Example: Factor of 4

• The selling price is the result of multiplying the cost by the factor.

Example: 4 x $160.00 = $640.00

• VAT (15%) is the value-added tax that must be charged on every product that is
It sells and must be part of the price that is published on the menu.

Example: 640 - 100%

? -- 15 %= $ 96.00
• The public price is the amount that will be charged, which is the sum of the selling price and the
VAT.

$ 96.00 + $ 640 = $736.00

• The Adjustment is the selling price as it will be published in the letter. Normally it is about
to round the price to the public to avoid fractions. However, there are several
reasons why an adjustment is required. One is to be able to charge more for a product.
because the market allows it; another is that it is advisable to lower the price of the product due to
market reasons or as promotion. In these last two cases, the adjustment towards
above or below the price can affect the factor, therefore it is necessary to find the
new factor.

$ 700.00
 • New Factor is the result of subtracting VAT from the price considered in the adjustment. Divide the
result between the cost. This new factor informs us of the policy that will be followed and
it will be systematically used to calculate the price of the bottles, until there is no
a change in the marketing (sales) policy.

$ 700.00 / 1.15 = $ 608.69 / $160.00 = 3.80

• Percentage of the cost: it is always advisable to know the true cost of a product and this
It consists of dividing the cost of the bottle by the adjusted selling price (minus VAT).

$ 160.00/ $ 608.69= 26.28 %

Exercise: The student will cover the following bottles per glass, the teacher will only dictate
the figures and data in bold, as well as the adjustment.
 NAME OF THE RESTAURANT
COSTING FORMAT BY COPEO
 RESTAURANT: DATE:

COST COST PRECIOUS

CODI CAPAC. COST FACT PRECI VAT 15 AJUS NVO.
ARTICLE O COPAS The X TOTAL O
GO ML. MEZC OR The VTA % TE FACT
UNIT. COPA FINAL
 NOMBRE DEL RESTAURANTE
COSTING FORMAT BY COPING
RESTAURANT: FECHA:

COST COST PRECI

CODI CAPAC. The X
COST FACT PRECIOUSVAT 15 AJUS NVO.
ARTICLE O COPAS TOTAL O
GO ML. MEZC OR The VTA % TE FACT
UNIT. CUP FINAL
National Anise
Anise Domecq
sweet .750 52.00 16 3.25 2.00 5.25 4 21.00 3.15 24.15 25 4.1
Anise Domecq
dry .750 52.00 16 3.25 2.00 5.25 4 21.00 3.15 24.15 30 4.9

Imported anise
Anise Chichon
colossus 1.000 92 22 4.18 2.00 6.18 4 24.73 3.71 28.44 30 4.2
Aniseed
sweet colossus 1.000 92 22 4.18 2.00 6.18 4 24.73 3.71 28.44 35 4.9
Brandy
national

Golden Aztec .700 114.40 16 7.15 2.00 9.15 4 36.60 5.49 42.09 45 4.3
Brandy Don
Peter .940 86.80 22 3.95 2.00 5.95 4 23.78 3.57 27.35 30 4.4

Spanish brandy

Brandy Carlos I .750 352.00 16 22.00 2.00 24 4 96.00 14.40 110.40 110 4.0
Brandy Cardenal
of Mr. .750 386.00 16 24.13 2.00 26.13 4 104.50 15.68 120.18 120 4.0
Cocktail costing

En el caso de los cócteles al tener mas de dos ingredientes es conveniente costearlos de forma
similar to food costing, that is to say in a standard recipe costing format, likewise
es importante obtener el costo neto de las botellas, es decir el costo por litro.

Example: If we have a bottle of .750 liters at a cost of $130.00 then the net cost will be:

.750 --- $130.00

1,000 --- X = $ 173.33

In the case of the number of servings, this will be one cup, and the unforeseen will be variable from 5% to
10%, which in most cases represents the decoration or garnish.

The factor will be the same as the costing per bottle or serving from 4 to 5 (20% - 25%)

Exercise 1: The student will prepare the following cocktail in a standard recipe format, the teacher only
dictate the data that is in bold.

Exercise 2: The student will pay for 5 cocktails of their choice, taking into account the real market prices.
the same that this one will have to investigate.

Restaurant Name
Recipe number:COC-001 Servings: 1,000 Cocktail
Nombre: Piña colada DATE: 14/01/2002
Amount Price
Code Ingredients One. Amount
d Unitary
Evaporated milk 0.056 liters. $ 33.93 $ 1.90
Coconut cream 0.028 liters $ 28.61 $ 0.80
Ron 0.028 liters $ 98.00 $ 2.74
Pineapple juice 0.100Lt. $ 12.50 $ 1.25
Cherry Kg.
Pineapple in syrup Kg.
Ice
M.P. Cost $ 6.70
% of Cost 25.00 %
Cost per unit $6.70
Unforeseen events $ 10%
Factor 4.00
Total Costo $ 7.37
Suggested Price $29.48
I.V.A. $4.42
V.A.T. 15%
Selling Price $ 33.90
PRICE ADAPTED TO OUR MENU
Fixed Price with VAT $ 45.00
% of Cost 18.83
I.V.A. $ 5.87
Factor 5.31 Price excluding VAT. $ 39.13