Culinary Calculations: Simplified Math for Culinary Pro 2017-04-19¢ Culinary calculations...
Embed Size (px)
Transcript of Culinary Calculations: Simplified Math for Culinary Pro 2017-04-19¢ Culinary calculations...
Simplified Math for Culinary Professionals
John Wiley & Sons, Inc.
Simplified Math for Culinary Professionals
John Wiley & Sons, Inc.
This book is printed on acid-free paper. �
Copyright © 2004 by John Wiley & Sons, Inc. All rights reserved
Published by John Wiley & Sons, Inc., Hoboken, New Jersey Published simultaneously in Canada
No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning, or otherwise, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc., 222 Rosewood Drive, Danvers, MA 01923, (978) 750-8400, fax (978) 750-4470, or on the web
Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030, (201) 748-6011, fax (201) 748-6008, e-mail: firstname.lastname@example.org.
Limit of Liability/Disclaimer of Warranty: While the publisher and author have used their best efforts in preparing this book, they make no representations or warranties with respect to the accuracy or completeness of the contents of this book and specifically disclaim any implied warranties of merchantability or fitness for a particular purpose. No warranty may be created or extended by sales representatives or written sales materials. The advice and strategies contained herein may not be suitable for your situation. You should consult with a professional where appropriate. Neither the publisher nor author shall be liable for any loss of profit or any other commercial damages, including but not limited to special, incidental, consequential, or other damages.
For general information on our other products and services or for technical support, please contact our Customer Care Department within the United States at (800) 762-2974, outside the United States at (317) 572-3993 or fax (317) 572-4002.
Wiley also publishes its books in a variety of electronic formats. Some content that appears in print may not be available in electronic books. For more information about Wiley products, visit our web site at www.wiley.com.
Library of Congress Cataloging-in-Publication Data:
Jones, Terri, Culinary calculations : simplified math for culinary professionals
/ by Terri Jones. p. cm.
ISBN 0-471-22626-2 (Cloth) 1. Food service—Mathematics. I. Title.
TX911.3.M33J56 2003 647.95�01�51—dc21
Printed in the United States of America
10 9 8 7 6 5 4 3 2 1
at www.copyright.com. Requests to the Publisher for permission should be addressed to the
Chapter 1 INTRODUCTION TO BASIC MATHEMATICS 1
Chapter 2 UNITS OF MEASURE 39
Chapter 3 THE PURCHASING FUNCTION AND ITS RELATIONSHIP TO COST 49
Chapter 4 FOOD-PRODUCT GROUPS 69
Chapter 5 INVENTORY MANAGEMENT 109
Chapter 6 PRODUCTION PLANNING AND CONTROL 121
Chapter 7 MENU PRICING 139
Chapter 8 LABOR COST AND CONTROL TECHNIQUES 157
Chapter 9 SIMPLIFIED MATHEMATICS AND COMPUTERS IN FOOD SERVICE 171
Appendix I USING A CALCULATOR 181
Appendix II COMMON ITEM YIELDS 187
Appendix III CONVERSION TABLES 189
People who run successful food service operations understand that basic mathematics is necessary to accurately arrive at a plate cost (cost per guest meal) and to price a menu. Mathematics for food service is relatively simple. Addition, subtraction, multiplication, and division are the basic mathematical functions that must be un- derstood. A calculator can assist with the accuracy of the calcula- tions as long as you understand the reason behind the math. A sim- ple computer spreadsheet or a more complex inventory and purchasing software package can also be used, but the underlying mathematics are still necessary to understand the information the computer programs are calculating.
Commercial food service operations are for-profit businesses. They are open to the public. Many commercial food service opera- tions go out of business within the first five years of opening. The reasons for their demise are many. Some of the more common rea- sons for failure are cash-flow issues relating to incorrect recipe cost- ing or incorrect portion controls. These mistakes, which are fatal, are often caused by simple mistakes in basic mathematics.
Take the example of the room chef at a busy hotel restaurant. One menu item was a wonderful fresh fruit salad priced at $4.95. When the Food and Beverage Cost Control Department added to- gether the cost of all of the ingredients in one portion, the total cost was $4.85.
$4.95 (menu price) � $4.85 (plate cost) � $0.10 (items gross profit)
The gross profit on the item was only $0.10. For every fresh fruit salad sold, money was lost. Once the information on the plate cost was told to the chef, he adjusted the recipe to decrease the portion cost. The food and beverage director never found out.
The other day, I was having lunch with a woman who had re- cently taken over a small deli inside of a busy salon. After two months in operation, it occurred to her that she was losing money. In a panic, she decided to lower her menu prices. I asked her why she made that decision. She said it seemed like a good idea at the time. “Do you want to lose more money?” I asked. “If you are al- ready losing money and you sell your products for less, you will end up losing more money.”
$5.95 (old menu price) � $5.45 (new menu price) � $0.50 (increased loss per sale)
A sandwich sold for $5.95. The new menu price is $5.45. The dif- ference is $0.50. Now each time she sells a sandwich, her loss is in- creased by $0.50.
As the conversation progressed, the woman confessed that she had no idea what her food cost was per item. She had no idea if any of the menu items could produce a profit. She works full-time, so she hired employees to operate the business for her. She had no sys- tem of tracking sales. She had no idea if her employees were hon- est. How long do you think she can remain in business while losing money daily?
Noncommercial food service operations are nonprofit or controlled-profit operations. They are restricted to a certain popu- lation group. For example, the cafeteria at your school is only open and available to students and teachers at the school. Operating in a nonprofit environment means that costs must equal revenues. In this environment, accurate meal costs and menu prices are just as critical as they are in a for-profit business.
A number of years ago, the State of Arizona figured out the to- tal cost to feed its prison population for one year. Unfortunately for the state budget, the cost per meal was off by $0.10. Ten cents is not a lot of money, and most of us are not going to be concerned with $0.10. However, prisoners eat 3 meals a day, 365 days a year. Ten million meals were served to the 9,133 prisoners that year. A $0.10 error became a million-dollar cost overrun.
9,133 (prisoners) � 3 (meals per day) � 27,399 (meals served per day)
27,399 (meals served per day) � 365 (days in one year) � 10,000,635 (total meals served annually)
10,000,000 (meals served annually, rounded) � $0.10 (10 cents) � $1,000,000.00
The State of Arizona had to find an additional $1,000,000 that year to feed its prison population. That meant other state programs had to be cut or state tax rates needed to be raised.
These examples bring to light just how important basic math- ematics are for successful food service operations. Accurate plate cost is critical regardless of the type of operation, the market it serves, or the profit motive. This text will assist you in learning how to use simple mathematics to run a successful food service operation.
Special thanks to my family for all of their support. Thanks to the culinary faculty and staff at CCSN for all of their help.
Thanks go to the reviewers of the manuscript for their valuable input. They are: G. Michael Harris, Bethune-Cookman College, Vi- jay S. Joshi, Virginia Intermont College, Nancy J. Osborne, Alaska Vocational Technical Center, Reuel J. Smith, Austin Community College
Finally, JoAnna Turtletaub, Karen Liquornik, Mary Kay Yearin, and Julie Kerr of John Wiley & Sons supported me from concept to publication. Thank you!
Chapter 1 INTRODUCTION TO BASIC
BASIC MATHEMATICS 101: WHOLE NUMBERS
Mathematical concepts are necessary to accurately determine a cost per portion or plate cost. As we adjust our way of thinking about mathematics, we can begin to utilize it as a tool to ensure that we can run a successful food service operation. Correct mathematical cal- culations are the key to success. Let’s review those basic mathemat- ical calculations using a midscale food service operation. A midscale food service operation is a restaurant that serves three meal periods: breakfast, lunch, and dinner. It has affordable menu prices. The menu prices, or the average guest check, range from $5.00 to $10.00.
A basic mathe