Jan 27, 2022  
College Catalog 2021-2022 
College Catalog 2021-2022

AMATH 160R - Mathematics - Cost Control

3 Credits
Students have the opportunity to learn how to evaluate the components and functions of a standardized recipe, complete food costing worksheets, convert formulas/recipes correctly and perform basic math functions to include fractions, weights and measurements. Menu pricing to include giving the overall cost, individual cost and menu sales price with yield test percentages for purchasing is reviewed. Determine the amounts of product needed in a baking and pastry recipe using the baker’s percentage method. Labor cost and benefits are discussed.

Course Outcomes

  1. Demonstrate the ability to perform basic math functions from addition to division, fractions and percentages.
  2. Calculate and demonstrate finding a total cost and cost per unit for recipes using a food cost form.
  3. Convert basic units of measure to mixed units of measure based on the U.S. kitchen weight and volume standards.
  4. Demonstrate the ability to convert metric and US units.
  5. Demonstrate the ability to find as-purchased (APC) and edible portion (EPC) costing, and yield percentages for edible portion quantity (EPQ) from as purchased quantity (APQ).
  6. Conduct yield tests of various products and explain EPC/APC effect on overall recipe costs.
  7. Demonstrate the ability to determine a selling price for menu items in a restaurant based on standard recipe cost and expected food cost percentage.
  8. Explain what variables, semi-variable, and fixed expense are and how to control them per industry standards.