2. WORDS TO REMEMBER
SUBSTITUTION
● Is the act, method or product of replacing one element with another.
INGREDIENTS
● Are the things that are used to make something, especially all the different
foods you use when you are cooking a particular dish.
3. Directions: What ingredients will you use if the
following ingredients are not found in your kitchen?
Main Ingredients Substitute
1. Syrup
2. iodized salt
3. chicken meat for
bihon
4. Butter
5. potato
SUGAR+WATER
ROCK SALT
PORK
MARGARINE
CASSAVA
4. TLE – COOKERY 7
These are the basic ingredient substitutions to
see if you can substitute them with other
ingredients found in your kitchen
5. Ingredients Measurement Substitute
1. Allspice 1 teaspoon 1/2 teaspoon cinnamon plus ½ teaspoon ground cloves
2. Barbeque Sauce 1 cup 3/4 cup ketchup, 2 tablespoons mustard and 2
tablespoons brown sugar
3. Buttermilk 1 cup tablespoon lemon juice or vinegar plus enough regular
milk to make 1 cup (allow to stand 5 minutes)
4. Chili Sauce 1 cup 1 cup tomato sauce, 1/4 cup brown sugar, 2 tablespoons
vinegar, 1/4 teaspoon cinnamon, dash of ground cloves
and dash of allspice
5. Chocolate,
unsweetened
1 ounce 3 tablespoons cocoa plus 1 tablespoon butter or regular
margarine or vegetable oil
6. Cornstarch (for
thickening)
1 tablespoon 2 tablespoons flour
7. Cream, whipping 1 cup unwhipped 2 cups whipped cream
6. Ingredients Measurement Substitute
8. Egg 1 whole egg 1/4 cup egg substitute; check label for specific directions
Reconstituted powdered eggs; follow package directions
2 tablespoons mayonnaise (suitable for use in cake
batter) 1/2 teaspoon baking powder plus 1 tablespoon
vinegar plus 1 tablespoon liquid (for baking use only)
9. Flour, all-purpose
white flour
1 cup 1/2 cup whole wheat flour plus ½ cup all-purpose flour
10. Garlic 1 small clove 1/8 teaspoon garlic powder
11. Herbs, fresh 1 tablespoon, finely
cut
1 teaspoon dried leaf herbs 1/2 teaspoon ground dried
herbs
12. Ketchup (for use in
cooking)
1 cup 1 cup tomato sauce, 1/2 cup sugar, and 2 tablespoons
vinegar
13. Sugar,
Confectioners' or
Powdered
1 cup 1 cup granulated sugar plus 1 tablespoon corn starch;
process in a food processor using the metal blade
attachment until it's well blended and powdery
14. oil 1/4 cup 1/4 c melted margarine, butter or lard
7. Ingredients Measurement Substitute
15. Brown sugar 1 cup 1 cup white sugar 1/4 liquid brown sugar
16. Cream of tartar 1/2 tsp 1 1/2 tsp lemon Juice or Vinegar
17. Tomato Juice 1 cup 1 1/2 cup tomato sauce plus 1/2 cup water
18. Lemon juice 1 tsp 1/2 tsp vinegar
19. Mayonnaise (for
use in salads and
salad dressings)
1 cup 1 cup sour cream 1 cup yogurt 1 cup cottage cheese
pureed in a blender Use any of the above for part of the
mayonnaise
9. Calculate the Cost of Production
Ingredients Measure
(weight/volume/
count)
Purchase Cost Actual Cost of
Ingredients
Malagkit 1 kilo 60.00/kilo
Brown sugar 1/2 kilo 50.00/kilo
Grated coconut 1 kilo 48.00/kilo
Pineapple
crushed
1 can 26.00/can
Margarine 1/4 cup 16.00/cup
TOTAL:
10. Calculate the Cost of Production
Formula: Selling Price = Total Expenses (TE) + 1/2 of TE
How much will be the total Sales if all the Biko are sold? _________________
If the Total Cost is deducted from total sales, how much will be your net profit?
________________
Number of Yields
SP = Php _____________________________
11. WHAT IS COSTING?
Costing is the classifying, recording and appropriate
allocation of expenditure for the determination of the costs of
products or services, and for presentation of suitably arranged
data for the purposes of control, and guidance of
management.
12. Different Ways to Categorize Costs
• Fixed and Variable Costs
• Direct and Indirect Costs
• Product and Period Costs
• Controllable and Uncontrollable Cost
• Out-of-pocket and Sunk Costs
• Incremental and Opportunity Costs
• Imputed Costs
13. Basic Recipe Costing
Understanding the basics of recipe costing is
important so that you can:
• Know how much food cost is incurred on each recipe. This gives you a clear
view of how much you can earn per dish.
• Understand how to properly price your dishes to achieve a target profit.
• Study the way your competitor prices their dishes against an industry
benchmark.
• Know when to reduce a recipe cost. If you keep up to date with your costing
and see that you are going beyond your target cost percentage, you can
easily plan how to reduce the costs.
• Find out each menu item’s profit margin and decide which ones to promote
through suggestive selling and promotion.
14. Food Costing Tools
The following tools and calculations are important in
deriving your food costs:
• Standard Recipe: Costing based on a standard recipe
makes it easy to compute food costs based on the servings
that are needed
• Up-to-Date Ingredient Costs: Current prices should be the
basis of costing, thus the need to do a price check from time
to time
• Recipe Cost Sheet: For recording data and all information
about the recipe such as current unit cost, actual ingredient
cost and cost per portion
15. HOW TO MAKE A RECIPE COSTING SHEET
Calculating Recipe Cost
Step 1. Fill up the Recipe Costing Sheet with information based on the
standard recipe to be based on a current price list.
Step 2. Indicate the latest purchase cost of each ingredient based on a
current price list.
Step 3. Compute the actual cost of each ingredient
Step 4. Add actual cost of each ingredient to get the total recipe cost
Step 5. Divide the total recipe cost by number of portions to get the
cost per portion
16. Recipe Cost Sheet
For recording purposes, create a recipe cost sheet for
each of your dishes. Here is an example.
Name of Recipe: Biko Number of Portion:24
Total Recipe Yield: 24 slices Recipe Cost: 164.00
weight, volume, & Count) Cost/Portion:
Size per Portion: slice Date Costed: November 23. 2022
17. Calculate the Cost of Production
Ingredients Measure
(weight/volume/
count)
Purchase Cost Actual Cost of
Ingredients
Malagkit 1 kilo 60.00/kilo 60.00/kilo
Brown sugar 1/2 kilo 50.00/kilo 25.00/kilo
Grated coconut 1 kilo 48.00/kilo 48.00/kilo
Pineapple
crushed
1 can 26.00/can 26.00/can
Margarine 1/4 cup 16.00/cup 4.00/cup
TOTAL: 164.00
18. Using the above calculated expenses in cooking Biko,
find the cost of a slice of Biko if you were able to make
24 slices.
Formula: Selling Price = Total Expenses (TE) + 1/2 of TE
Number of Yields
SP = 164 + 82 / 24 Slices
SP = 10.25
How much will be the total Sales if all the Biko are sold?
If the Total Cost is deducted from total sales, how much will be your net
profit?
246.00
82.00
19. RECIPE COST SHEET
Mark Up – is the difference between how much an item cost you and how much
you sell that item. It is your profit per item sold.
Example: 164/ 24 slices = 6.83 or simply 7 pesos
20. RECIPE COST SHEET
Percent Mark Up – this is done by dividing the peso mark up by the cost
If the selling price is 10.25 pesos or simply 10 pesos, you will subtract the mark up (7
pesos to the selling price which is 10 pesos)
How to get the percent mark up?
Simply divide the 3 pesos from 7
pesos = 0.4285 or 0.43
Percent Mark up =
43 %
SELLING PRICE
MARK UP
10.00
-7.00
3.00
PESO MARK UP
21. FORMULA FOR PERCENT MARK UP
Percent Mark Up – this is done by dividing the peso mark up by the cost
Selling Price - Cost Price = Peso Mark-up % Mark up
P 10.00 - P 7.00 = P 3.00 43%
SELLING PRICE COST PRICE PESO MARK UP % MARK UP
10.00 (SUBRACT) 7.00 =3.00 (3/7) = .428 OR
43%
Use the formula;
For Peso Mark Up; CP – SP = N?
For Percent Mark Up; PMU/CP = N?
