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Chapter 3

TermDefinition
As purchased method (AP) Amethod used to cost an ingredient at the purchase price prior to any trim or waste being taken into account
Butchers yeild test A method used to measure the amount of shrinkage that occurs during the trimming of s meat product
Closing inventory The value of how much food product exists at the end of a given period
Cooking loss test A way to measure the amount of product shrinkage during the cooking or roasting process
Credits to cost of sales A category of credits including such items as employee meals complementary meals served to guests or grease sales sold to rendering companies
Edible portion (EP) cost A method used to cost an ingredient after it has been trimmed and waste has been removed so that only the usable portion of the item is reflected
Ideal food cost The target cost an operation is aiming for
Opening inventory The value of how much food product exists at the start of a given period
Plate cost The total sum of product costs included in a single meal, or plate Served to a guest
Portion size The size of sn items individual serving such as "six ounces of fish filet"
Price -per -person model Pricing determined by calculating the food cost for all the items included on a buffet and the backup inventory used to replenish the buffet during the service period
Productivity The quality and quantity of output compared to the amount of input such as labor hours needed to generate it
Product specifications Descriptions of the quality requirements of the products that are purchased
Purchases
Recioe cost card
Sales mix
Standardized recipe form
Stanrdard portion cost
Yield test
 

 



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