Part of importance of counting costs topics

1. KNOW THE
TERMS
L E S S O N M O D U L E O N E :
T H E I M P O R TA N C E O F C O U N T I N G C O S T S

2. I N F O O D C O S T I N G , T H E R E A R E S E V E R A L
F R E Q U E N T L Y U S E D T E R M S Y O U M U S T
K N O W . T H E S E T E R M S
I N C L U D E S T A N D A R D R E C I P E , A P O R A S
P U R C H A S E D , E P O R E D I B L E
P O R T I O N A N D R T S O R R E A D Y T O S E R V E .
U N D E R S T A N D I N G E A C H W I L L H E L P Y O U
T O A P P R O P R I A T E L Y D E T E R M I N E Y O U R
F O O D C O S T S .

3. STANDARD RECIPE
• This is a recipe or formulation that has been tried and tested
and has been found to be consistently good.
• It is based on the standards of the restaurant both in quality
and yield.
• It is documented on a piece of paper or card for easy access
by chefs. This recipe card should be laminated or placed in a
clear book for protection.

4. AP (AS PURCHASED)
• This is the condition of a food item or ingredient when it was
purchased or delivered. AP may refer to the form, cost,
weight, or volume. Hence the terms: AP form, AP cost: AP
weight, or AP volume.
• For example, the vegetable you bought with stalk, roots, and
leaves are in AP form. It costs 1 Euro when you bought it.
That’s the AP cost. It weighs 3 kilos when you bought it; that’s
the AP weight. It can fit in 6 measuring cups; that is the AP
volume.

5. EP (EDIBLE PORTION)
• EP is the amount of usable food/ingredients that can be used
in food preparation after removing trimmings or waste from
the original AP form.
• Let’s refer to the vegetable example in AP. Let us assume that
only the leaves can be used and the stalks and roots have to
be discarded. The remaining leaves are what we call EP.

6. READY TO SERVE (RTS)
This is different from EP and refers to the amount of food
served to guests after cooking. There are four types of
RTS weights:
1. RTS weight is lower than EP weight when moisture
from food is lost during cooking. For example, roast
beef losing moisture after roasting.
2. RTS weight is higher than EP weight when water is
absorbed during cooking. For example, dry pasta
absorbing water after boiling.

7. EXAMPLES: AP AND EP

8. EXAMPLES: RTS