FORMULAS:

Cooking test:
1. Cooking loss/shrinkage
Cooking loss/shrinkage = gross weight yield after cooking
2. Cooking loss percentage
cooking loss =

cookingloss
100
gross weight

3. Yield after cooking/ cooked yield %

cooked yield =

yield after cooking

100
gross weight

4. Allowance for service loss %

allownace for service loss =

weight of trimmings , slicingtasting

100
yield after cookingcooking weight

5. Net yield percentage

net yield
net yield =
100
gross weight
6. Cost factor (cooking test)
gross weight
cost factor=
net yield
7. Cooked test
cooked cost cost factor of cookingtest
8. Cost per kilo
cost per kilo=

cooked cost
no . of kg

Yield = AP EP
EP = AP (waste, trims, etc.)
EP
Y=
100
AP

BUTCHER LOSS:
1. Butchering loss (thawing)
100% - percentage yield
2. Butchering loss (fats)
wt . of fats

100
thawed wt .
3. Trimmings
wt . of trimmings

thawed wt .
4. Drippings
drippings

thawed wt .
5. Percentage yield
thawed wt .

100
APW

6. Butchered yield (saleable %)

saleable wt .

100
APW
7. Cost factor
APW

saleable wt .
8. Saleable weight
= wt. of losses thawed weight
Formulas:
Quantity AP = ingredients weight as received
Quantity EP = ingredients weight as received - trimmings

unit cost=

purchase price
ingredients purchased quantity

extension cost =quantity AP unit cost

Total recipe cost = summation of extension costs
total recipe cost +buffer=total recipe cost 0.10+ total recipe cost

cost per serving=

selling price=

recipe cost
food cost

cost per serving=

unit cost=

total recipe cost +buffer

number of servings

total recipe cost

yield

price AP
AP

extension cost =unit cost quantity

selling price=

food cost with buffer

no . of servings

FORMULAS: CANNED/BOTTLED
cost per piece=

purchase price
yield pieces

Drained weight = net weight drained liquid

cost per gram=

purchase price
drained weight

CHICKEN POTATO FRUIT SALAD

NO. OF SERVING: 6
SIZE PER SERVING: 145G

INGREDIENTS

APW

EPW

PROCEDURE

Potatoes
Water

600 grams

500 grams
2 cups/ 480g

Wash potatoes well, scrub well. Put in a

saucepot with water. Let boil and cook
until tender, aldente, but not too soft.
When fork can pierce through slightly,
peel and cut in cubes. Put in a bowl.
Set aside.

Celery, chopped
Onions, chopped
Fruit cocktail, drained
Chicken breast, boiled,
shredded
Carrots, strips

20 g
50 g
825g/can
150 g

15 g/ 2 tbsp
11 g/ 1 tbsp
107 g/ c
72 g/ c

Combine celery, onions, fruit cocktail,

chicken breast abd carrot strips in a bowl.
Mix cubed potatoes into mixture.

80 g

34 g/ c

Mayonnaise
Sour cream
Mustard, ground
Ground white pepper
Coriander, ground
Salt, fine, iodized
Sugar, white

120 g/ c
80g/ 1/3 c
0.5 g/ tsp
0.38g/ 1/8 tsp
0.25 g/ tsp
3.5 g/ tsp
5 g/ 1 tsp

In another bowl, mix mayonnaise, sour

cream, spices and seasonings, toss
mayonnaise mixture into potato mixture.

Lettuce leaves

1 head

4 leaves

Line bowl with leaves of lettuce or

pechay baguio. Arrange potato mixture in
the salad bowl.
Chill.

Bacon, chopped

150 g

125 g/ c

Fry bacon in its own fat. When crisp,

drain from fat, set aside

2 pieces

Just before serving, sprinkle bacon bits on

top. Arrange egg quarters in a circular
shape. Put a sprig of parsley on the
center.

Eggs, hard-boiled,
quartered
Parsley

1 sprig

For garnish

COMPUTATION: costing
UNIT: grams
PRICE: php

INGREDIENTS
Potatoes
Celery
Onions
fruit cocktail
chicken breast
Mayonnaise
sour cream
white pepper
Coriander
Salt
Sugar
Lettuce
Bacon
Eggs
Parsley
Carrots
mustard

PURCHA
QUANTI QUANTIT
SE
UNIT
EXTENSION
TY (AP) Y (EP)
PRICE
COST
COST
600 g
500 g
P 45
0.075
37.5
20 g
15 g
P 12
0.6
9
50 g
11 g
P 27
0.54
5.94
0.116363 12.4509090
825 g
107 g
P 96
636
9
0.666666
150 g
72 g
P 100
667
48
0.309090 37.0909090
220 g
120 g
P 68
909
9
240 g
80 g
P 120
0.5
40
30 g
0.38 g
P 42
1.4
0.532
30 g
0.25 g
P 42
1.4
0.35
25 g
3.5 g
P 10
0.4
1.4
25 g
5g
P 20
0.8
4
1 head
4 leaves
P 29
29
116
150 g
125 g
P 96
0.64
80
2 pcs
2 pcs
P 12
6
12
1 sprig
5g
P 20
20
20
80 g
34 g
P 15
0.1875
6.375
0.575221 0.28761061
226 g
0.5 g
P 130
239
9

TOTAL RECIPE COST: P 430.93

10% BUFFER: 1.10

TOTAL RECIPE COST + BUFFER: P 474.023
WEIGHT PER SERVING: 145 GRAMS
NUMBER OF SERVING: 6
COST PER POTION/SERVING: P 79.00

HAWAIIAN COLESLAW
SERVING SIZE: 100 GRAMS
NUMBER OF SERVINGS: 8

INGREDIENTS
Turnips, julienne
Pineapple tidbits,
drained
Spring onions,
chopped
Cabbage, shredded
Dressing:
Mayonnaise
Orange juice
Honey/ syrup
Sweet pickle relish
Egg, hard boiled
Lemon
Banana catsup
Red cabbage

AP WEIGHT
200 grams
567g/ can

EP WEIGHT
140g/ 1 c
1 can

40 grams

30 g

500 grams

300 g/ 3 c

1 pc
320 g/ bottle
100 grams

240 g/ 1 c
30 g/ 1 tbsp
20 g/ 1 tbsp.
50 g/ 2 tbsp
1 pc
10 g/ tbsp juice
15 g/ 1 tbsp
80 g/ c

PROCEDURE
In a large serving bowl, mix all
the ingredients. Set aside

In another bowl, combine all

the ingredients for the dressing.
Mix well then pour over the
vegetables. Toss gently then add
the red cabbage.
Chill until ready to serve.

COMPUTATION: costing
UNIT: grams
PRICE: php

INGREDIENT
S
Turnips
pineapple
tidbits
spring
onions
Cabbage
Mayonnaise
orange juice
honey/
syrup
sweet pickle
reliesh
Egg
Lemon
banana
catsup

UNIT
gra
ms
gra
ms
gra
ms
gra
ms
gra
ms
gra
ms
gra
ms
gra
ms
pcs.
pcs.
gra
ms

QUANTI
TY (AP)

QUANTI
TY (EP)

PURCHA
SE
PRICE
(p)

200

140

P 20

567

567

40

UNIT
COST

EXTENSION
COST
14

P 80

0.1
0.141093
474

30

P7

0.175

5.25

500

300

P 50

0.1

30

250

240

P 68

397

30

P 150

100

20

P 70

240
1
1

50
1
10

P 50
P6
P 10

320

15

P 24

80

0.272
65.28
0.377833
753 11.33501259
0.7
14
0.208333
333 10.41666667
6
6
10
100
0.075

1.125

red
cabbage

gra
ms

100

80

P 60

0.6

48

TOTAL RECIPE COST: P 385.41

10% BUFFER: 1.1O
TOTAL RECIPE COST WITH BUFFER: P 423.951
WEIGHT PER SERVINGS: 100 GRAMS
NO. OF SERVINGS: 8
COST PER PORTION/SERVINGS: P 52.99

FRUIT MEDLEY CREPES

SERVING SIZE: 2 TRIANGLES
NUMBER OF SERVINGS: 13

INGREDIENTS

AP WEIGHT

EP WEIGHT

PROCEDURE

Crepe:
Flour, all purpose, sifted

175 g/ 1 c

Milk, evaporated
Water, cold
Butter, melted
Egg yolks
Sugar, white
Cointreau

cup
1 cups
75 g/ 1/3 c
75 g
15 g/ 1 tbsp
3 tbsp

3 pieces

Cooking oil

Place flour in a bowl. Make a

well in the center.

Put all the ingredients in the

well. Beat until smooth.

60 ml.

Using a Teflon pan, get a tissue

and dab a little oil and rub
surface of pan. Heat pan over
low fire. Using measuring
cup, get some batter, pour into
pan, swirl pan to even out
batter. Cook crepe until edges
separate from pan. Turn pan
into a plate with wax paper.
Shake to drop crepe. Spread out
crepe carefully. Repeat process.

1 can
1 can

Drain fruit cocktail and peaches

separately.

Filling:
Fruit cocktail, drained
Peaches, canned, slices

850 g/ can
825g/ can

COMPUTATION: Costing
UNIT: grams
PRICE: php

INGREDIENT
S

QUANTITY
(AP)

QUANTITY
(EP)

PURCHASE
PRICE (P)

UNIT COST

EXTENSION
COST

Flour

1000 g

175 g

P 50

Milk

410 g

75 g

P 27

fruit cocktail

850 g

850 g

P 90

Butter
Egg yolk
Sugar

225 g
3 pcs
250 g

75 g
75 g
15 g

P 49
P 18
P 20

825 g
250 ml

825 g
60 ml

P 90
P 35

Peaches
Cooking oil

TOTAL RECIPE COST: P 669.62

10 % BUFFER: 1.10
TOTAL RECIPECOST WITH BUFFER: P 736.582
WEIGHT PER SERVING: 2 TRIANGLES
NO. OF SERVINGS: 13
COST PER PORTION/SERVING: P 56.66

CHINESE PEPPER STEAK

SERVING SIZE: 120 GRAMS

0.05
0.06585365
9
0.10588235
3
0.21777777
8
6
0.08
0.10909090
9
0.14

8.75
4.93902439
90
16.3333333
3
450
1.2
90
8.4

NUMBER OF SERVINGS: 3

INGREDIENTS
Vegetable oil
Top round steak, thinly
sliced

AP WEIGHT
800 grams

EP WEIGHT
10 ml
680 grams

PROCEDURE
In a large nonstick skillet, over medium
high heat, heat oil and add beef. Cook
until browned, then remove beef from
skillet, place in a covered bowl to keep
warm.

Onion, chopped
Garlic, chopped

150 grams
50 grams

100 g
20 grams

To the same skillet, add onion and

garlic; cook stirring frequently, for
about 3 minutes or until onion starts to
brown.

Cornstarch
Water

16 grams
360 ml

In a small bowl, combine first addition

of water and cornstarch thoroughly. Set
aside.

Beef cube
Tomatoes, red
Green bell peppers,
Seeded, diced

1 pc
30 grams
300 grams

Return meat to skillet. Add beef cubes,

water, tomatoes and green peppers.
Reduce heat to medium, cover skillet
and simmer for 10 minutes, stirring
occasionally.

Soy sauce
Black pepper, ground

30 ml
2 grams

Onion leek

10 grams

To the cornstarch mixture, add soy

sauce and pepper, then add to the
skillet. Reduce heat to medium-low and
cook, stirring, until mixture has
thickened slightly and is hot and
bubbly, about 3 minutes. Serve.

COMPUTATION: Costing
UNIT: grams
PRICE: php

50 grams
350 grams

INGREDIEN
TS
vegetable
oil

QUANTITY
(AP)

onion
garlic
cornstarch
beef cube
tomatoes
green bell
pepper
steak
soy sauce
black
pepper
onion leek

QUANTITY
(EP)

PURCHASE
PRICE

250 ml

10 ml

P 35

150 g
50 g
450 g
1 pc
50 g

100 g
20 g
16 g
1 pc
30 g

P 20
P 15
P 18
P6
P 10

350 g
800 g
200 ml

300 g
680 g
30 ml

5g
20 g

2g
10 g

UNIT COST

EXTENSION
COST

P 60
P 200
P8

0.14
0.13333333
3
0.3
0.04
6
0.2
0.17142857
1
0.25
0.04

1.4
13.333333
33
6
0.64
6
6
51.428571
43
170
1.2

P5
P 15

1
0.75

2
7.5

TOTAL RECIPE COST: P 265.50

10% BUFFER: 1.10
TOTAL RECIPE COST WITH BUFFER: P 292.05
WEIGHT PER SERVING: P 120.00
NO. OF SERVING: 3
COST PER PORTION/SERVING: P 97.35

BEEF PUCHERO

SIZE PER SERVING: 120 G

NUMBER OF SERVINGS: 4

INGREDIENT
Beef shanks (kenchi),
boneless and cubed

APW
1 kilo

EPW

PROCEDURE
Put the beef kenchi in a big stockpot. Add
enough water to cover. Bring to a boil and
allow to simmer until tender. This will take
at least 2 hours. Set aside the meat and 2
cups of beef broth for later use.

Sweet potatoes
(kamote) peeled and cut
into large cubes cooking
bananas (saba) peeled
and sliced diagonally
into 1-inch thickness.

kilo

2 cups

4 pcs.

2 cups

To the remaining broth, still over medium

heat, add the sweet potatoes and the
bananas and simmer until fork tender.
Transfer the potatoes and the bananas to a
platter and set aside.

200 grams

120 ml / c
1c
4 pcs

Olive oil
Onions, sliced
Chorizo de bilbao sliced
diagonaly
Sweet or Chinese ham,
cut into strips
Tomato sauce (2377 g
each)
Beef broth
Salt, fine
Black pepper, ground
Spanish paprika
Chinese cabbage
(Chinese pechay)
Each piece cut into 8
equal portions
Baguio beans, strings
Removed, cut into 2
COMPUTATION: costing
UNIT: grams
PRICE: php

4 pc./ 120 g
2 cans

In a large stockpot, saute the garlic in oil.

Add the onions, sliced chorizos, add the
ham strips. Continue to saute until the
onion wilts. Add the beef cubes and mix
well. Pour in the tomato sauce and the
reserved beef broth. Season with salt,
pepper, and paprika.

2c
15 g. / 1 tsp
5 g/ 1 tsp
10 g./ 1-2 tsp
250
300grams/
head

8 leaves

200 grams

2 cups

Add the rest of the ingredients and let boil

for about 5 minutes.
Serve immediately.

INGREDIEN
TS
beef
shanks
sweet
potatoes
saba
olive oil
onions
chorizo de
bilbao
sweet ham
tomato
sauce
beef broth
salt
black
pepper
spanish
paprika
chinese
cabbage
baguio
beans

QUANTITY
(AP)

QUANTITY
(EP)

PURCHASE
PRICE

EXTENSION
COST

UNIT COST

1000 g

1000 g

P 204

0.204

204

500 g
600 g
250 ml
200 g

500 g
500 g
120 ml
1

P
P
P
P

40
18
96
30

0.08
0.03
0.384
0.15

40
15
46.08
0.15

4 pcs
250 g

4 pcs
120 g

P 232
P 82

58
0.328

232
39.36

400 g
1 pc.
250 g

400 g
1 pc.
15 g

P 54
P6
P 15

0.135
6
0.06

54
6
0.9

10 g

5g

P 10

10 g

10 g

P 20

300 g

8g

P 28

2
0.09333333
3

20
0.74666666
7

200 g

2g

P 32

0.16

0.32

TOTAL RECIPE COST: P 663.56

10% BUFFER: 1.10
TOTAL RECIPE COST WITH BUFFER: P 729.916
WEIGHT PER SERVINGS: 120 GRAMS
NO. OF SERVINGS: 4
COST PER PORTION/SERVING: P182.479

CHICKEN STEW
SERVING SIZE: 120 GRAMS
NUMBER OF SERVINGS: 4
INGREDIENTS
Chicken, deboned, cut
Into serving pieces
Onion, sliced
Salt, fine, iodized
Pepper, white
Butter
Garlic, minced
Onions, chopped
Chorizo bilbao, sliced
Diagonally
Sausage Vienna, cubed
Mushroom button, sliced
Bell pepper, cubed
Potatoes, cubed
Carrots
Chicken stock

APW
1.2 kilos

EPW

250 g.

198 g. / 2c
3.5 g. / t
.75 g / tsp

50 g.
120 g.

125 g.
100 g.
100 g.

56g / c
15 g / 1 T
85 g / c
84 g / 2 pcs.
90 g / c
78 g / c
74 g / c
80 g / c
72 g / c
1c

Butter

63 g / c

Flour

55 g / 7 tbsp

Chicken stock

1c

Cheese, grated

56 g / c

Aromatic seasoning
Salt, fine, iodized
Ground white pepper

5g/t
pinch
75 g / tsp

PROCEDURE
Put chicken pieces in a saucepan with
the onions and water. Let boil, simmer
for 30 to 45 minutes. Check for
tenderness
When tender, remove from stock, set
aside. Reserve stock.
Heat butter. Add garlic and cook until
slightly brown. Add onions and cook
until transparent.
Saute chorizo, bell pepper, potatoes,
carrots, Vienna sausage and
mushrooms.

Add stock to sauted mixture, simmer

for 5 to 10 minutes until vegetables are
cooked. Add chicken pieces. Set aside.
In a saucepan, melt butter over low
heat.
Add flour and mix well, use a wire
whisk to avoid lumps.
Add stock slowly to the fat flour
combination, making sure to mix it
well after each addition. Pour sauted
mixture into the sauce.
Add grated cheese. Simmer for 1
minute.
Season with salt, aromatic seasoning,
white pepper.
Arrange sauted mixture in an
ovenproof deep platter. Do not put too
much sauce. May put sauce in a serving
bowl. May serve the chicken at this
point or with crust.

COMPUTATION: costing
UNIT: grams
PRICE: php

INGREDIENT
S
Chicken
Onion
Salt
white
pepper
Butter
Garlic
Onion
chorizo
bilbao
sausage
vienna
mushroom
bell pepper
potatoes
carrots
butter
Flour

QUANTITY
QUANTITY
PURCHASE
EXTENSION
(AP)
(EP)
PRICE
UNIT COST
COST
1500 g
1500 g
P 270
0.18
270
250 g
198 g
P 30
0.12
23.76
250 g
3.5 g
P 20
0.08
0.28
10 g
225 g
50 g
120 g
90 g
100
220
125
100
100
225
1000

g
g
g
g
g
g
g

0.75
56
15
85

g
g
g
g

84 g
90
78
74
80
72
63
55

g
g
g
g
g
g
g

TOTAL RECIPE COST: P 570.59

10 % BUFFER: 1.10
TOTAL RECIPE COST WITH BUFFER: P 627.649
WEIGHT PER SERVING: 120 Grams
NO. OF SERVING: 4
COST PER PORTION/SERVING: P 156.91

P
P
P
P

10
49
20
15

1
0.217777778
0.4
0.125

0.75
12.19555556
6
10.625

P 116

1.288888889

108.2666667

0.5
0.195454545
0.4
0.18
0.25
0.217777778
0.05

45
15.24545455
29.6
14.4
18
13.72
2.75

P
P
P
P
P
P
P

50
43
50
18
25
49
50

Cooking yield chart

Item Description: Chicken Stew
Unit: grams
Cost factor: 1.36
Gross weight
Cooking loss (shrinkage)
Allowance for service
loss
Trimming, slicing, and
tasting
Net yield
Cooked cost
Cooked cost kilo

WEIGHT
755 g
201 g
554 g

554 g

LOSS %

YIELD %

TOTAL COST
P 105

26.62 %
73.37 %

73.37 %
P 142.8

Butchers test
Cost factor: 1.41
Initial weight
Thawed wt.
Skin, fats, bones
Trimmings
Drippings
Saleable weight

WEIGHT
1066 g
1000 g
179 g
0
66 g
755 g

BUTCHERING LOSS YIELD %

6.2 %
17.9 %

COST
P 105

93.80 %

0.066 %
70.82 %

P 148.05

PORK POT ROAST

SERVING SIZE: 120 GRAMS
NUMBER OF SERVINGS: 5

INGREDIENTS
Pork kasim, whole skin
removed
MARINADE:
Worcestershire sauce
Soy sauce
Garlic, minced
Black pepper, coarsely
ground

APW
1 kilo

100 g

Flour
Butter
Vegetable oil
Onions, chopped
Celery
carrots
Red wine
Water to cover

Butter
Mushroom button, sliced
Flour
Worcestershire sauce
Liquid seasoning
Parsley, coarsely
chopped

EPW
900 g

1 tbsp
1 tbsp
2 tbsp
tbsp.

cup
cup
30 ml
150 g
100 g
100 g

can

cup
cup
cup
cup

2 tbsp
1 cup
2 tbsp
1 tsp
1 tsp
10 grams

PROCEDURE
Wash meat and pat dry.
Mix ingredients for marinade, marinate
meat for at least an hour at room
temperature.

Drain meat from marinade

Dredge in flour.
Melt butter with vegetable oil. Sear the
meat on all sides. Remove meat from
pan.
In the same saucepan, saute onions,
celery and carrots.
Pour wine and let simmer until half of
it evaporates. Return meat into the pan.
Pour water to cover. Let boil and
reduce to a simmer until meat becomes
tender. Add more water if necessary.
Remove meat from pot and set aside.
Strain liquid. Puree vegetables and add
enough broth to make 2 cups.
In another saucepan, melt butter, add
mushroom and sauce. Add flour and
mix to form a paste. Pour broth and
season. Continue to cook sauce until it
thickens, slice meat and return to sauce.
Simmer for a few minutes more.
Arrange in a serving plate and topped
with chopped parsley.

COMPUTATION: costing
UNIT: grams
PRICE: php

INGREDIENTS
pork kasim
worcestershir
e sauce
soy sauce
garlic,
minced
Flour

QUANTITY
QUANTITY
PURCHASE
EXTENSION
(AP)
(EP)
PRICE
UNIT COST
COST
1000 g
900 g
P 220
0.22
198
100 g
200 ml

15 g
15 ml

P 50
P8

0.5
0.04

7.5
0.6

100 g
1000 g

30 g
62.5 g

P 30
P 50

0.3
0.05

225 g
250 ml
150 g
100 g
100 g

62.5 g
30 ml
125 g
62.5 g
62.5 g

P
P
P
P
P

butter

225 g

30 g

P 43 0.191111111

mushroom
Flour
parsley

220 g
500 g
20 g

43 g
30 g
10 g

P 50 0.227272727
P 25
0.05
P 15
0.75

9
3.125
11.9444444
4
4.2
12.5
12.5
9.375
5.73333333
3
9.77272727
3
1.5
7.5

butter
vegetable oil
onions
Celery
carrots

TOTAL RECIPE COST: P 293.25

10% BUFFER: 1.10
TOTAL RECIPE COST WITH BUFFER: P 322.575
WEIGHT PER SERVING: 120 GRAMS
NO. OF SERVING: 5
COST PER PORTION/SERVING: P 64.515

43 0.191111111
35
0.14
15
0.1
20
0.2
15
0.15

BUTCHERS TEST
COST FACTOR: 1.33

WEIGHT

BUTCHERING
LOSS

YIELD %

Intial factor
Thawed weight
Fats & gristles

2.023 g
1969 g
4.19 g

----------2.7
22.8 %

----------97.3 %
----------

Trimmings

----------

----------

Drippings
Saleable weight

---------1520 g

------------------

COST

P 170
----------------------------------- ---------------------------------75.13 %
P 452. 2

COOKING YIELD TEST

COST FACTOR: 6.1

Gross weight
Cooking loss
(shrinkage)
Yield after cooking

WEIGHT

LOSS %

YIELD %

1520 g
1273 g

83.75 %

16.25 %

247 g

TOTAL COST

ALLOWANCE
Trimming
Net yield/ cooked cost

247 g

16.25 %

Cooked cost/ kilo

P 2,758.92
P 5,576.84

BEEF PUCHERO
SIZE PER SERVING: 120 G
NUMBER OF SERVINGS: 4
ENLARGED TO 8 SERVINGS
INGREDIENT

APW

Beef shanks (kenchi),

boneless and cubed

1 kilo

Sweet potatoes (kamote) kilo

peeled and cut into large
cubes cooking bananas
(saba) peeled and sliced 4 pcs.
diagonally into 1-inch
thickness.

ENLARGED
AP
2 kilo

EPW

ENLARGED
EP

1 kilo

2 cups

4 cups

8 pcs

2 cups

4 cups

Olive oil
Onions, sliced
Chorizo de bilbao sliced
diagonaly
Sweet or Chinese ham,
cut into strips
Tomato sauce (2377 g
each)
Beef broth
Salt, fine
Black pepper, ground
Spanish paprika

Chinese cabbage
(Chinese pechay)
Each piece cut into 8
equal portions
Baguio beans, strings
Removed, cut into 2

200 grams

250
300grams/
head

400 g

500 600

200 grams

120 ml / c
1c
4 pcs

240 ml
2 cup
8 pcs

4 pc./ 120 g

8 pcs/ 240 g

2 cans

4 cans

2c
15 g. / 1 tsp
5 g/ 1 tsp
10 g./ 1-2
tsp

5 cups
30 g
10 g
20 g

8 leaves

16 leaves

2 cups

4 cups

COMPUTATION: costing
TOTAL COST: P 746.75
WITH 10 % BUFFER: P 821.425
WEIGHT PER SERVING: 120 G
NUMBER OF SERVINGS: 8
COST PER SERVING: P 102.67

INGREDIENTS
beef shanks
sweet potatoes
bananas
olive oil
onions
chorizo
sweet ham
tomato sauce

QUANTITY
(AP)
2000 g
1000 g
8g
250 ml
400 g
5 pcs
500 g
800 g

QUANTITY
(EP)
2000 g
1000 g
4g
240 ml
340 g
4 pcs
240 g
750 g

PURCHAS
E PRICE
P 292.32
P 45
P 24
P 120
P 15
P 156
P 76
P 42

UNIT
COST
0.14616
0.045
3
0.48
0.0375
31.2
0.152
0.0525

EXTENSION
COST
292.32
45
12
115.2
12.75
124.8
36.48
39.375

beef broth
salt, fine
spanish paprika
chinese cabbage
baguio beans

1 pc
50 g
50 g
300 g
400 g

1 pc
30 g
20 g
250 g
300 g

P 11.25
P 9.5
P 25
P 19.2
P 34.5

11.25
0.19
0.5
0.064
0.08625

11.25
5.7
10
16
25.875

CHICKEN STEW
SERVING SIZE: 120 GRAMS
NUMBER OF SERVINGS: 4
ENLARGED TO 16 SERVINGS
INGREDIENTS

APW

APW (NEW)

Chicken, deboned, cut

Into serving pieces
Onion, sliced
Salt, fine, iodized
Pepper, white

1.2 kilos

4.8 kilo

250 g.

1000 g

Butter
Garlic, minced
Onions, chopped

50 g.
120 g.

200 g
480 g

EPW

EPW (NEW)

198 g. / 2c
3.5 g. / t
.75 g / tsp

792 g
14 g
3g

56g / c
15 g / 1 T
85 g / c

224 g
60 g
340 g

Chorizo bilbao, sliced

Diagonally
Sausage Vienna, cubed
Mushroom button, sliced
Bell pepper, cubed
Potatoes, cubed
carrots

125 g.
100 g.
100 g.

Chicken stock
Butter
Flour
Chicken stock
Cheese, grated
Aromatic seasoning
Salt, fine, iodized
Ground white pepper

500 g
400 g
400 g

84 g / 2 pcs.

336 g

90 g / c
78 g / c
74 g / c
80 g / c
72 g / c

360 g
312 g
286 g
320 g
288

1c
63 g / c
55 g / 7 tbsp
1c
56 g / c
5 g / t pinch

4c
252 g
220 g
4c
224 g
20 g

75 g / tsp

300 g

COMPUTATION: COSTING

INGREDIENTS
chicken
onion
salt
pepper
butter
garlic
onions
chorizo
sausage

QUANTITY
PURCHASE
EXTENSION
QUANTITY (AP) (EP)
PRICE
UNIT COST
COST
5000 g
5000
P 900
0.18
900
1000 g
792 g
P 50
0.05
39.6
25 g
14 g
P 10
0.4
5.6
25 g
3g
P 10
0.4
1.2
225 g
224 g
P 45
0.2
44.8
0.08333333
480 g
340 g
P 40
3 28.33333333
480 g
340g
P 30
0.0625
21.25
0.14285714
350 g
336 g
P 50
3
48
400 g
360 g
P 30
0.075
27

vienna
mushroom
bell pepper
potatoes
carrots
flour
cheese

400 g
500 g
400 g
400 g
500 g

312 g
286g
320 g
288 g
220 g

180 g

20 g

P
P
P
P
P

50
70
40
30
25

P 55

0.125
0.14
0.1
0.075
0.05
0.30555555
6

TOTAL COST: P 1265.53

WITH 10 % BUFFER: P 1392.083
COST PER SERVING: P 87.005

BUTCHERS TEST
CROSS FACTOR: 1.4
WEIGHT
Initial weight
Thawed weight
Weight of losses
Fats & gristles
Trimming
Drippings
Saleable weight

BUTCHERING
LOSS

5000 g
4845 g

3.1 %

1413 g

29.16 %

79 g
3353 g

1.63 %

YIELD %

COST
P 166

96.9 %

67.06 %

P 1.162

39
40.04
32
21.6
11
6.111111111

COOKING YIELD CHART

CROSS FACTOR: 4.09
Gross weight
Yield after
cooking
Allowance
Trimming
Net yield
Cooked cost

WEIGHT
3353 g
2535 g

LOSS %

YIELD %

75.6 5

818 g

24.39 %

818 g

24.39 %

KARE KARE
SERVINGS: 6
INGREDIENTS
Beef
Banana flower bud
Pechay
Eggplants
Ground peanuts
Annatto seeds
Garlic, minced
Onion, chopped
String beans
Salt

TOTAL COST

APW
1500 g
325 g
210 g
451 g
475 g
125 g
135 g
100 g
400 g
25 g

EPW
1500 g
57 g
113 g
370 g
320 g
125 g
15 g
60 g
318 g
5g

4752.58
P 950.51

Instructions
1. In a large pot, bring the water to a boil
2. Put in the oxtail followed by the onions and simmer for 2.5 to 3 hrs or
until tender (35 minutes if using a pressure cooker)
3. Once the meat is tender, add the ground peanuts, peanut butter, and
coloring (water from the annatto seed mixture) and simmer for 5 to 7
minutes
4. Add the toasted ground rice and simmer for 5 minutes
5. On a separate pan, saute the garlic then add the banana flower,
eggplant, and string beans and cook for 5 minutes
6. Transfer the cooked vegetables to the large pot (where the rest of the
ingredients are)
7. Add salt and pepper to taste
8. Serve hot with shrimp paste. Enjoy!

COMPUTATION: COSTING

INGREDIENTS
beef
banana flower
bud
pechay
eggplants
ground peanuts
anatto seeds
garlic

QUANTITY
(AP)
1500
325

QUANTITY
(EP)
1500
57

PURCHASE
PRICE
360
25

UNIT COST
0.24
0.076923077

EXTENSION
COST
360
4.384615385

210
451
475
125
135

113
370
320
125
15

25
40
50
20
20

0.119047619
0.088691796
0.105263158
0.16
0.148148148

13.45238095
32.81596452
33.68421053
20
2.222222222

onion
string beans
salt

100
400
25

60
310
5

15
30
10

0.15
0.075
0.4

9
23.25
2

TOTAL EXTENSION COST: P 500.80

COST PER PORTION: P 83.46
SELLING PRICE: P 238.48

BUTCHERS TEST:
COST FACTOR: 1.13
WEIGHT
Initial weight
Thawed weight
Skin, fats,
gristles
Trimmings
Drippings
Saleable
weight

1500 g
1432 g

113 g
1319

BUTCHERING
LOSS

YIELD %

COST
P 360

4.54 %

95.46 %

7.89 %
87.93 %

P 406. 8

COOKING YIELD
COST FACTOR: 1.95
Gross weight
Cooking loss
Yield after
cooking
Allowance for
serving losses
Trimming,
slicing, tasting
Net yield

WEIGHT
1319 g
646 g
673 g

673 g

LOSS %

YIELD %

48.97 %
51.02 %

51.02 %

TOTAL COST
P 360

Cooked cost
Cooked cost/
kilo

P 702
P 468