The document provides a detailed, step‑by‑step procedure for calculating the cost of a menu item using a standardized Recipe Costing Card. It explains how to record vendor prices, convert shipment units to ounces, perform yield tests to determine usable portions, compute price per usable ounce, and aggregate ingredient costs. The workflow then uses a target food‑cost percentage to derive a suggested selling price, with a final check for market viability. The content includes a fillable table (columns A–K) that captures cost, quantity, yield, usable ounces, ingredient names, recipe quantities, price per ounce, total amount, total cost, target food‑cost %, and target price. The purpose is to enable restaurant operators to price menu items accurately and make informed decisions about recipe feasibility.

Topics

Step‑by‑Step Recipe Costing Workflow

A sequential guide (steps 1‑12) that walks users through entering ingredient data, performing yield tests, calculating usable ounces, determining cost per ounce, summing total cost, and computing a target selling price.

Yield Test Methodology for Ingredient Usability

Explanation of how to assess the usable portion of raw ingredients (e.g., lettuce) and record a yield percentage, which adjusts shipped weight to usable ounces.

Calculating Price per Usable Ounce

Derivation of the cost per usable ounce by dividing vendor price (column A) by usable ounces (column D), then applying this rate to the recipe quantity (column F) to obtain each ingredient’s cost.

Deriving Target Selling Price via Food‑Cost Percentage

Use of the total recipe cost (box I) and a user‑defined target food‑cost % (box J) to compute a suggested menu price (box K), followed by a market‑viability assessment.

Recipe Costing Card Template Structure

Description of the fillable table layout (columns A–K) that captures all necessary data points for cost calculation, including placeholders for cook’s name, date, recipe name, and yield.

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