Completed Cooked Yield Test Form
Test number
2 Date 6/5/02
Cooking temperature 3.2.5.0
Net raw weight (1) I.2. lb Net cost per lb (2) $.3;9.3
Weight as served (4) 8 .lb . 4. oz
Cooked cost per lb (3 divided by 4) (5) $5..72
Percentage of shrinkage (6 divided by 1) (7) •3.1.%
Total percentage of cost increase (5 divided by AP price per lb) (8) 1.6.4.%..
In some cases, on the other hand, your portions may be based on cooked weight. This is most often true of roasts. For example,let's say you buy whole fresh hams, bone and trim them, and serve them as roasts, allowing 6 ounces of sliced, cooked meat per portion.To arrive at your cost,you will have to do a cooked yield test,as illustrated by Tables 5.7 and 5.8. (This form may be printed on the same sheet of paper as the raw yield test form so the operation can have a complete cost analysis on one form.)
This form has been filled in with the results of a cooked yield test done on a roast, boneless fresh ham. Let's assume that this same ham has already had a raw yield test done on it.
The first half of the form, through blank 3,is filled in before the test starts.The numbers for blanks 1,2,and 3 are taken from the raw yield test form, but you should doublecheck the net raw weight by weighing the item again before roasting.
Enter the total weight of cooked ham served in blank 4.You arrive at this figure by recording the total number of portions served and multiplying this number by the portion size. Let's say that 22 portions are served at 6 ounces each.This gives us a total of 132 ounces (22 x 6), or 8/4 pounds.
You might be tempted to simply weigh the whole roast after cooking and trimming. Remember, though, that there will be some waste—crumbs on the slicer or cutting board, spillage of juices, and so on. It is more accurate to record the weight you actually sell.
If this had been a bonein roast, you would have another reason to carve the meat before weighing, because you could not include the weight of the bone in your asserved figure.
Example: 
Costing a Recipe  
Item: Baked Rice  
Ingredient 
Amount 
Recipe Quantity Price 
Total  
Rice,long grain 
4 lb 
4 lb 
$0.62/lb 
$2.4S 
Butter 
12 oz 
0.75 lb 
1.97/lb 
1.48 
Onions 
1 lb 
1.2 lb 
0.36/lb 
0.43 
Chicken stock 
4 qt 
4 qt 
0.25/qt 
1.00 
Salt 
1 oz 
1/16 lb 
0.15/lb 
0.01 
Total cost 
$5.40  
Number of portions 
50  
$0.11 
The remaining blanks on the form are determined by doing the calculations, just as you would do the calculations for the raw yield test.
Note: Cost of chicken stock is determined by costing out the operation's recipe for chicken stock.
The remaining blanks on the form are determined by doing the calculations, just as you would do the calculations for the raw yield test.
PORTION COSTS
Portion cost, or raw food cost,is the total cost of all the ingredients in a recipe divided by the number of portions served:
cost of ingredients portion cost = 
number of portions
Note: Cost of chicken stock is determined by costing out the operation's recipe for chicken stock.
Continue reading here: Rocedure for Calculating Portion Cost
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