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May 28, 2024
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College Catalog 2020-2021 [ARCHIVED CATALOG]
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CULAP 106 - Culinary Arts Apprenticeship - Food Cost Accounting 2 Credits Students have the opportunity to learn basic math that applies to daily kitchen operations to include, weights, measures, scaling, costing, evaluating recipe costs, calculating food costs, understanding expenses, P/L statements, budget creation and current marketing techniques. Review of baker’s percentage, butcher’s yields and determining selling prices will be completed.
Course Outcomes
- Perform basic math functions to include fractions, weights and measurements.
- Demonstrate competency of scaling, measuring, weighing ingredients with a portion scale.
- Evaluate the components and functions of a standardized recipe.
- Convert recipes using a yield formula to increase and decrease quantities.
- Cost a recipe giving the overall cost, individual cost and menu sales price.
- Calculate food cost to determine selling price using the factor method and/or percentage method.
- Determine the amount of product needed in a baking and pastry recipe using the baker’s percentage method.
- Determine a butcher yield percentage to track cooking and carving loss, and determine the new yield and cost per pound.
- Determine beverage costs and percentages.
- Determine labor costs and percentages to include employee meals, benefits, fixed and variable labor hours.
- Define controllable or variable expenses and discuss how prime costs can contribute to the overall variable costs.
- Define and describe a profit/loss statement and assess how it is used to determine profitability in a foodservice operation.
- Prepare a yearly budget to include food, beverage, and labor, controllable and fixed costs while determining profit.
- Perform costing calculations utilizing current technology.
- Identify marketing techniques to increase sales and profitability of restaurant operations.
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