Mata kuliah : V0274 - Pengolahan Makanan II
(CULINARY II)
Tahun
: 2010
Purchase Price and Food Cost
Pertemuan 10
Purchase Price and Food Cost
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Chapter Objectives
• Identify Calculating Purchase Price
• Identify Calculating Food Cost
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Purchase Price and Food Cost
The difference between purchase
price and actual food cost is
called the yield factor and is
expressed in percentages.
This percentages is never
identical to trim waste or loss.
To calculate the actual cost, the
following information must be
available:
• Purchase price
• Percent of loss
• Net weight percentages (gross
weight minus trimming/losses)
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Formula:
Purchase price X 100%
100 % - weight loss% = net price
Purchase price X 100%
Net weight %
= net price
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Example
1 kg whitefish,w/heads,costs
Loss due to filleting
Usable fish (fillets)
fr.14.40
28%
72%
purchase price
weight loss in %
net weight in %
Solution
14.40(fr.)X 100%
72 %
= fr. 20.00
the actual cost of 1 kg is 20.00 fr
Net price
fr 20.00
- Purchase price
- fr 14.40
Yield factor (in francs) fr 5.60
The yield factor in francs is the
difference between the net price
and the purchase price.
Yield Factor in Weight Percentages
Loss in percentages X 100%
Net weight %
= additional cost
28% X 100
72%
= 38.89%
Additional Cost in Francs in Percentages
Additional cost fr. X 100
Purchase price
= additional cost
5.60% X 100%
14.40
= 38.89%
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Copyright ©1999 John Wiley & Sons, Inc
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