SITHKOP002 Plan and Cost Basic Menu
SITHKOP002 Plan and Cost Basic Menu
Learning objectives
On completion of this chapter, you will be able to:
-illustrate kitchen organisation
-plan basic menus and dishes for a variety of catering
operations
-understand the associated costs within the catering
industry
-apply basic calculations for use in the costing of
dishes and menus
Introduction
Today’s kitchen managers and staff need to be able
to use critical thinking skills. Their role is to:
-evaluate the food service preferences of particular
customers
-plan menus to meet those preferences
-stay up-to-date with customer profiles
-write creatively expressed menus and descriptions
that help to promote sales.
History of menus
The word ‘menu’ is derived from the identical French word
that was first used in print in relation to food in 1718. This
in turn can be traced back to the Latin word minutus, which
means a detailed list.
Food cost = $4
Margin factor x4
GST 10%
$4 * 4= $16
+10% = $1.60
$17.60 selling price
Basic Cost Control
Food or material costs – These are known as variable costs because the
actual cost will vary according to the volume of business, seasonality and
quality of food purchased, control of wastage, and accurate weighing,
trimming, measuring and portion control.
Labour – Direct labour costs are attributed to the wages paid to staff where
the cost can be directly related to the number of hours worked versus the
income from food and drink sales. Indirect labour costs are credited to the
wages paid to staff who work for all departments and therefore their costs are
spread over a number of departments.
Overheads (gas, electricity, rates, servicing, advertising, rent and equipment)
– It is important to factor the costs of overheads into every dish because these
are the ‘unseen’ aspects of the serving of an individual dish.
Margins in %
The profit margin is the monetary value between Cost of Goods (CoG)
and selling price.
For example, the selling price is $21 with $8.50 CoG. Difference is
$12.50 of margin.