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.