Page 65 - MC English Recipe Book
P. 65

BOWL COSTING
Running bowl costs is imperative when evaluating suppliers and in setting your selling price. The cost per oz of batter is your true ingredient cost. Add to this your labor, packaging, overhead and you’ll be able to set prices to maximize profits. We have provided this bowl cost worksheet as a tool for you to use. Make copies and insert your formula or recipe into the spreadsheet.
1. The EXTENDED COST is equal to the amount of an ingredient times the cost / KG. 2. Your TOTAL COST is the sum of the extended cost of each ingredient.
3. Your TOTAL YIELD is the sum of all the ingredient amounts.
4. Your COST PER KG OF BATTER is the total cost divided by your yield.
(Convert ounces to fractions of kgs) e.g. 113 g = 113/1000 = 0.11 kg.
5. Your COST PER G OF BATTER is your cost per kg of batter divided by 1000.
6. Your COST PER UNIT is your unit scaling weight in ounces times your cost per ounce of batter.
7. Add on your labor, overhead and packaging costs to determine your STANDARD COST. 8. Establish a profitable SELL PRICE over and above your standard cost.
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