In a grocery store steak costs 3.85 per pound

This page intentionally left blank

Accuracy in Food Costing and Purchasing

FRANCIS T. LYNCH

E I G H T H E D I T I O N

BOOK YIELDS

the of

JOHN WILEY & SONS, INC.

JWCL213_FM_i-xxii.qxd 9/23/09 7:58 PM Page i

This book is printed on acid-free paper. �

Copyright © 2011, 2008, 2005, 2000 by John Wiley & Sons, Inc. All rights reserved

Published by John Wiley & Sons, Inc., Hoboken, New Jersey. Published simultaneously in Canada.

No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning, or otherwise, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc., 222 Rosewood Drive, Danvers, MA 01923, 978-750-8400, fax 978-646-8600, or on the Web at www.copyright.com. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030, 201-748-6011, fax 201-748-6008, or online at http://www.wiley.com/go/permissions.

Limit of Liability/Disclaimer of Warranty: While the publisher and author have used their best efforts in preparing this book, they make no representations or warranties with respect to the accuracy or completeness of the contents of this book and specifically disclaim any implied warranties of merchantability or fitness for a particular purpose. No warranty may be created or extended by sales representatives or written sales materials. The advice and strategies contained herein may not be suitable for your situation. You should consult with a professional where appropriate. Neither the publisher nor author shall be liable for any loss of profit or any other commercial damages, including but not limited to special, incidental, consequential, or other damages.

For general information on our other products and services, or technical support, please contact our Customer Care Department within the United States at 800-762-2974, outside the United States at 317-572-3993 or fax 317-572-4002.

Wiley also publishes its books in a variety of electronic formats. Some content that appears in print may not be available in electronic books. For more information about Wiley products, visit our Web site at http://www.wiley.com.

Library of Congress Cataloging-in-Publication Data:

Lynch, Francis Talyn, 1943- The book of yields : accuracy in food costing and purchasing/Francis T.

Lynch. — 8th ed. p. cm.

ISBN 978-0-470-19749-3 1. Food—Analysis—Tables. 2. Food—Weights and measures—Tables. I. Title.

TX531.L9596 2010 664’.07—dc22

2009027775

Printed in the United States of America

10 9 8 7 6 5 4 3 2 1

�

JWCL213_FM_i-xxii.qxd 9/23/09 7:58 PM Page ii

www.copyright.com
http://www.wiley.com/go/permissions
http://www.wiley.com
dedicate this edition to my brother Dan Lynch and good friend Bill Cornick in appreciation for their constant friendship, helpful advice, and positive examples in living this wonderful life.

DEDICATION

I

JWCL213_FM_i-xxii.qxd 9/23/09 7:58 PM Page iii

This page intentionally left blank

Acknowledgments ix Introduction xi

PART I

1…DRY HERBS AND SPICES AND FRESH HERBS . . . . . . . . . . . . . . . . . . . . 3 Dry Herbs and Spices 9 Fresh Herbs 19

2…PRODUCE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Vegetables 25 Fruit 38 Canned Foods (in Number-10 Cans) 45 Canned Foods Weight-to-Volume 49

3…STARCHY FOOD . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 Dry Legumes 57 Rice, Grains, and Cereals 58 Pasta 60

4…BAKING ITEMS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62 Nuts and Seeds 67 Flour, Meal, Bran, and Crumbs 69 Sweeteners 71 Special Baking Items 73

5…FATS, OILS, AND CONDIMENTS . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 Fats and Oils 80 Condiments 81

6…LIQUIDS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83 Liquids 85

7…DAIRY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86 Dairy Products 93

8…BEVERAGES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 96 Coffee, Tea, and Cocoa 103

9…MEATS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 104 Meats 112

10…SEAFOOD . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 114 Seafood 121

11…POULTRY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 124 Poultry 131

12…THE PROPER USE OF CANS, SCOOPS, HOTEL PANS, AND SHEET TRAYS IN COSTING . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 134

Can Sizes 137 Scoop or Disher Sizes 138 Size and Capacities of Hotel Pans 139

13…MEASUREMENT CONVERSION. . . . . . . . . . . . . . . . . . . . . . . . . . . 141 Metric System 143 Measurement Conversions 146

14…SIMPLE FORMULAS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 151 Simple Formulas 152

CONTENTS

v

JWCL213_FM_i-xxii.qxd 9/23/09 7:58 PM Page v

15…STANDARD PORTION SIZES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 153 Basic Sizes 154

PART II

The Workbook . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 161 Price Lists . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 165

PL 1 Dry Herbs and Spices 166

PL 2 Fresh Herbs 169

PL 3 Vegetables 170

PL 4 Fruit 174

PL 5 Number-10 Cans 176

PL 6 Starches 179

PL 7 Nuts and Flours 181

PL 8 Baking 183

PL 9 Fats and Dairy 185

PL 10 Condiments 188

PL 11 Beverages 191

PL 12 Meats 194

PL 13 Poultry 198

PL 14 Seafood 200

Costing Worksheet. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 203

Guide to Using the Costing Worksheets . . . . . . . . . . . . . . . . . . . . . . 204 CW 1 Weights to Volumes 205

CW 2 Trimmed or Cooked Foods 206 CW 3 Piece Counts 207 CW 4 Volume (Fluid Ounce) Items 208 CW 5 Dry Herbs and Spices 209 CW 6 Fresh Herbs 210 CW 7 Canned Goods 211 CW 8 Pastas 213 CW 9 Eggs 214 CW 10 Brewed and Dispensed Beverages 215 CW 11 Meats 217 CW 12 Seafood 220 CW 13 Poultry 221 CW 14 Rendered, Reduced, and Clarified Items 228 CW 15 Flavor Bases: Stocks, Sauces, and Others 229 CW 16 Recipe Card for Costing 230

Purchasing Worksheet. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 233 Guide to Using the Purchasing Worksheets . . . . . . . . . . . . . . . . . . . . . 234 Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 236

PW 1 Dry Herbs and Spices 242 PW 2 Fresh Herbs 245 PW 3 Produce 248 PW 4 Starchy Items 256

vi Con t e n t s

JWCL213_FM_i-xxii.qxd 9/23/09 7:58 PM Page vi

PW 5 Baking Items 259 PW 6 Fats, Oils, and Condiments 263 PW 7 Bottled Liquids 266 PW 8 Dairy Products 267 PW 9 Brewed and Dispensed Beverages 273 PW 10 Meat 275 PW 11 Seafood 277 PW 12 Poultry 278 PW 13 Flavor Bases 283 PW 14 Ingredient Aggregating Form 284 PW 15 Purchase Unit Measures Aggregating Form 286 PW 16 Amounts Needed versus Par 287 PW 17 Inventory Form 288 PW 18 Food Weight Log 290 PW 19 Purchase Unit Measure to Purchase Unit Packs 292 PW 20 Food Order Form 293 PW 21 Trimmed versus Untrimmed Prices 294

Con t e n t s vii

JWCL213_FM_i-xxii.qxd 9/23/09 7:58 PM Page vii

This page intentionally left blank

his edition was enhanced by a helpful group of professional and personal associates to whom I am very grateful. Certainly, my associates at John Wiley & Sons, Inc., namely, JoAnna Turtletaub, vice-president and publisher, Kara Borbely, editorial assistant, and Richard DeLorenzo, senior prodcution editor, have been key providers of guidance and encouragement.

Restaurateurs and chefs Eric Davis of the Diamondback Grill and Rob Bannwarth of Banny’s Café in Sonora, California, have been particularly generous with their time and advice on day-to-day food costing and purchasing practices. Terry Renuio of Sysco Foods and Brian Johnson, also of Sysco, have provided me with additional information on current industry cost-management practices, as well as updating the wholesale prices of foods in Part II of the work.

Many food growers and producers, as well as key personnel in ethnic and organic markets in central and coastal California, provided me with information and instruction on the identification and handling of their products.

ACKNOWLEDGMENTS

T

ix

JWCL213_FM_i-xxii.qxd 9/23/09 7:58 PM Page ix

This page intentionally left blank

INTRODUCTION

he Book of Yields is a collection of food measurements you can use to help you cost recipes and figure out how much food to buy. Admittedly, this sort of knowledge isn’t the most glamorous or exciting aspect of cookery, but knowing this information will help you be a more successful chef or food and beverage manager. Knowing yields and equivalents will help you write recipes that are fast and easy to follow, and that are accurately costed out. Why is this so important? A chef buys most food by weight (by the pound or kilogram), whereas most cooks prefer to use volume measures, such as tablespoons, cups, pints, quarts, and so on, in their recipes. It’s just quicker and easier to measure a cup of sugar or a tablespoon of salt than it is to weigh everything. (That said, bakers generally do weigh most ingredients for extreme accuracy—but more on this later.)

Although it is easy to write or follow a recipe that uses volume measures, the tricky part is costing out a volume of food that you buy by weight. Why? Because a cup of one food does not weigh the same as a cup of another food. For instance, a cup of cracked pepper weighs 4 ounces, but a cup of honey weighs 12 ounces. So you have to know how many ounces of a food are in one cup in order to assign a cost to the cup of food in your recipe. The Book of Yields tells you what these weight-to-volume equivalents are.

To help you access this essential information easily, the chapters in Part I of The Book of Yields are organized according to food type; for instance, Dry Herbs and Spices and Fresh Herbs, Poultry, Meat, Seafood, Baking Products, and so on. In addi- tion, you’ll find tables for the various food categories that list food measurement facts:

✦ How much a volume of food weighs, such as a cup of sugar. This is called an equivalent.

✦ How much is left over after you have trimmed the food, for example, peeled carrots. This is called a trim yield.

✦ How much food was produced after cooking—boiled rice, for instance. This is called a cooking yield.

The Book of Yields lists the trim yields and the cooking yields for many foods. In many cases, it also tells you how much a volume of the trimmed or cooked food weighs and how many cups or pints of trimmed or cooked food you will end up with. This will enable you to cost a volume of trimmed or cooked food in recipes.

Just as important, The Book of Yields tells you how much food to buy! That will come in handy when you become responsible for ordering the food for your kitchen. You do not want to order too much or too little. The Book of Yields contains simple

T

xi

JWCL213_FM_i-xxii.qxd 9/23/09 7:58 PM Page xi

xii I n t r odu c t i o n

and easy-to-use formulas that tell you exactly how to use yields and equivalents to help you more accurately decide how much food to buy.

In Part II, the Workbook, you’ll find food costing and food purchasing worksheets for all the different formulas for each type of food. They show you how to think through the process and how to do the math, step by step.

An Instructor’s Manual (ISBN 978-0-470-25729-6) accompanies this book, and can be obtained by contacting your Wiley Sales Representative. If you don’t know who your representative is, please visit www.wiley.com/college and click on Who’s My Rep? The Instructor’s Manual is composed of four parts:

1. Three quizzes based on The Book of Yields Introduction and General Measurements 2. A set of food costing exercises or quizzes 3. A section food purchasing exercises or quizzes 4. Two sets of recipe cards. One, which is partially filled in, is for use by students. The

other, which is completely filled in, can be used by instructors. Qualified instructors may also download an electronic version of the Instructor’s

Manual from the companion Website, at www.wiley.com/college/lynch.

NEW IN THIS EDITION

More than 200 new foods have been added to The Book of Yields, Eighth Edition, further expanding the scope and usefulness of this work. Additions are particularly numerous in the lists of herbs and spices, produce, condiments, sweeteners, starches, dairy foods and beverages. These additions are more fully described as follows:

Chapter 1: Herbs and Spices. 24 new items have been added to these lists, including dried and fresh Stevia, a no-cal, herbal sweetener.

Chapter 2: Produce. 52 additional vegetable entries appear in this edition, including the juice yields enabling users to efficiently plan purchases and production of healthy drinks. 47 new foods have been added to the table of Fruits. Among these you will find more depth in the variety of general food types such as bananas, tangerines, and oranges. Candied fruits for holiday baking are now included plus the juice yields for many fruits are given, reflecting the growing trend of fresh beverage menu offerings.

Chapter 3: Starchy Foods. There are 23 new Pastas and 12 additional foods added to the list of Rice, Grains, and Cereals.

Chapter 4: Baking Items. 12 new items join the lists of foods related to baking and sweetening, such as flavored syrups for hot and cold beverages. Additionally, 9 new foods are in the Special Baking Items Table, primarily related to chocolate.

Chapter 5: Fats, Oils and Condiments. Duck Fat, a very popular cooking medium and essential ingredient in the preparation of potted meats and confits, has been added.

JWCL213_FM_i-xxii.qxd 9/23/09 7:58 PM Page xii

www.wiley.com/
www.wiley.com/college/lynch
16 new condiments appear in this edition making this table an even richer com- pilation of multi-cultural flavorings.

Chapter 7: Dairy. European-style yogurts now compliment this list of frequently used foods.

Chapter 8: Beverages. Reflecting the surging popularity of teas on modern menus, 14 new items appear in this table, including many non-caffeinated herbals.

Chapter 15: Standard Portion Sizes. New to this edition is a chapter on Standard Por- tion Sizes. This reference list will help with menu planning, recipes develop- ment, and costing as well as planning food purchases for special events.

Price Lists. Of course, the Wholesale Price Lists have been updated to reflect cur- rent market levels. The Instructor’s Manual has numerous additional recipes to facilitate costing exercises.

Much of the text that introduces each chapter remains largely unchanged. The ex- planatory principles and math examples remain clear and simple. Rather than make the entire book over, it is felt that keeping this aspect of the text as it was will help instructors and students use this newly expanded edition most successfully.

KEY CONCEPTS

MEASURES

The Book of Yields deals with measurements of weights and volumes. The following paragraphs explain some very important things about weights and volumes, so please read them carefully.

OUNCES VERSUS FLUID OUNCES In the United States, a pint equals 16 fluid ounces—of anything. Coincidentally, a pound equals 16 ounces. So it sounds like a pint is a pound—you’ve no doubt heard the familiar saying, “A pint’s a pound the world around.” Well, in fact, a pint is not a pound. Why not? Because a fluid ounce is not a weighed ounce.

Fluid ounces are measures of volume (see Figure I.1). A volume refers to a space, not a weight. When you are speaking of a volume, as in a tablespoon, a cup, or a gal- lon, the ounces they contain are fluid ounces and are always labeled as such. That tells you how big the space is. For instance, a cup equals 8 fluid ounces of space; a pint holds 16 fluid ounces of space; a quart, 32 fluid ounces; and a gallon, 128 fluid ounces, no matter what food is in the cup, pint, quart, or gallon.

The ounces that we measure by weight are simply called ounces. These ounces are properly known as avoirdupois ounces. Avoirdupois is a French term that means “goods of weight.” The avoirdupois ounce and pound were assigned a particular value for use in general trade (commerce) and are different from the ounces and pounds used by professionals working in the jewelry and chemical (apothecary) fields. As just stated, when working with weighed ounces, simply use the word ounce. However, when working with volumes rather than weights, always use fluid ounce as the correct description.

I n t r odu c t i o n xiii

JWCL213_FM_i-xxii.qxd 9/23/09 7:58 PM Page xiii

xiv In

tro d

uctio n

1 Gallon

128 fluid ounces

Volume Ounces Are Fluid Ounces

Cup 8

ounces

Cup 8

ounces

Pint 16 fl oz

Cup 8

ounces

Cup 8

ounces

Pint 16 fl oz

Pint 16 fl oz

Pint 16 fl oz

Pint 16 fl oz

Pint 16 fl oz

Pint 16 fl oz

Pint 16 fl oz

Quart

32 fluid ounces

Cup 8

ounces

Cup 8

ounces

Cup 8

ounces

Cup 8

ounces

Quart

32 fluid ounces

Quart

32 fluid ounces

Cup 8

ounces

Cup 8

ounces

Cup 8

ounces

Cup 8

ounces

Quart

32 fluid ounces

Cup 8

ounces

Cup 8

ounces

Cup 8

ounces

Cup 8

ounces

3 teaspoons equal one tablespoon 2 tablespoons equal 1 fluid ounce

1 cup = 8 fluid ounces = 16 tablespoons = 48 teaspoons

1 Gallon = 4 Quarts

1 Quart = 2 Pints

1 Pint = 2 Cups

1 cup = 8 fluid ounces

Figure I-1

J W C L 2 1 3 _ F M _ i - x x i i . q x d 9 / 2 3 / 0 9 7 : 5 8 P M P a g e x i v

OUNCES AND POUNDS The Book of Yields uses the standard American mea- sures of weight (mass): ounces and pounds. One American pound equals 16 ounces; one American ounce equals 28.349 grams. A gram, by the way, is a unit of measure in another system of measurement used around the world, known as the metric system. Due to its logical and precise nature, it is used in the United States by engineers and the scientific community in general. The metric system weighs things in grams and kilo- grams, and volumes by the liter, which holds 1,000 milliliters. A liter is just a little bigger than a quart; 1 liter is defined as a cube whose sides are exactly one-tenth of a me- ter long. A meter is a measure of distance and is a little longer than a yard. The metric system measures volume, distance, and weight based on the meter (you’ll learn more on this in Chapter 14). But fear not: We will be using the standard American measures in The Book of Yields because most people in the United States, including cooks and chefs, measure weight in ounces and pounds, rather than grams and kilograms.

VOLUME MEASURES As noted previously, in the United States we measure volumes using containers that hold a certain number of fluid ounces. These containers or vessels are called the cup, pint, quart, and gallon. Small amounts are measured in teaspoons and tablespoons.

✦ 3 teaspoons make up 1 tablespoon. ✦ 2 tablespoons make up 1 fluid ounce. ✦ 1 cup contains 8 fluid ounces. ✦ 1 pint contains 2 cups (16 fluid ounces). ✦ 1 quart contains 2 pints (32 fluid ounces). ✦ 1 gallon contains 4 quarts (128 fluid ounces).

These measurements are typically abbreviated as follows:

✦ Teaspoons = tsp. (always lowercase) ✦ Tablespoon = tbsp. or Tbs. ✦ Cup = c., or cup ✦ Pint = pt. ✦ Quart = qt. ✦ Gallon = gal. ✦ Fluid ounce = fl. oz.

HOW THIS BOOK IS ORGANIZED

The Book of Yields is divided into two parts: the text and the Workbook.

PART I: THE TEXT

Most of the chapters are divided into two primary sections: Costing and Purchasing. The Costing sections explain how to carry out costing and conversion procedures; the Purchasing section provides purchasing formulas and examples to help you plan your food purchases accurately. In addition, as already noted, many of the chapters contain pertinent food lists, called tables. Chapter 2, Produce, for instance, contains four tables: Vegetables, Fruit, Canned Produce, and Canned Foods: Weight-to-Volume. The type of food in a table determines the measurement unit used in that table. A measure of tablespoons per ounce, for instance, is used in the Dry Herbs and Spices table because

N O T E

In the equations, for ease

of use, ounce is

abbreviated as oz., and

pound as lb.; also gal. for

gallon, fl. oz. for fluid

ounce, and so on.

N O T E

In text, all these units of

measure are spelled out;

their abbreviations are

used only in equations.

N O T E

One American fluid

ounce equals 29.573

milliliters, another metric

unit of measure, of

volume. Interestingly, one

milliliter of water does

equal one gram (at

68 degrees Fahrenheit at

sea level).

I n t r odu c t i o n xv

JWCL213_FM_i-xxii.qxd 9/23/09 7:58 PM Page xv

cooks often measure these foods by the tablespoon. Many other tables measure foods by the cup or pint because they are used in larger quantities. Tables for foods such as fresh produce or fresh meats show the trim yield percentages because it is important to know this factor when figuring out the true cost of a recipe ingredient that has been trimmed before using it in a recipe. Similarly, other food tables, such as for rices and grains, list the typical cooking yield percentages, as well as the weight of a cup or pint of these items so that they can be costed before or after cooking. Additional notes often follow a table, to give more information about the foods listed.

PART II: THE WORKBOOK

To make the formulas introduced in Part I easier to understand and use in recipe cost- ing or food purchasing, you will turn to Part II of The Book of Yields, the Workbook, organized as follows:

✦ Price lists ✦ Costing worksheets ✦ Purchasing worksheets

The Workbook begins with price lists of wholesale foods. (Note, food prices vary from region to region and change with the seasons of the year, so be aware that these prices are intended to give you a sense of how much foods cost; they should be used only to help you learn about food costing and purchasing, not in actual buying or costing situations.)

These price lists follow the sequence of the tables in the main section. Each food listed shows how it is typically packaged for the professional food service trade. Most foods come in relatively large quantities like 20-, 25-, 40-, or 50-pound bags or boxes— you won’t be buying 2-pound boxes of sugar in the restaurant business. Canned or bottled foods are sold by the case rather than by the can. To cost these foods and to plan your purchases, you need to become familiar with these wholesale purchase units.

The next part of the Workbook contains costing worksheets, which demonstrate how to use the data presented in Part I to cost ingredients. Each worksheet takes you from a purchase unit to a recipe unit. For example, the Weight-to-Volume Worksheet will show you how to go from the price of a 50-pound sack of sugar to the cost of a cup, tablespoon, or teaspoon. Each worksheet also demonstrates how to do the math in each step, and where to plug in data from the tables in Part I to complete the formula. These worksheets make simple work of understanding the costing of recipes.

The final part of the Workbook contains purchasing worksheets, which illustrate how to plan food purchases. Each of the formulas is clearly laid out so that all you have to do is some simple math; even the multiplication and division symbols are sup- plied, directing you when and what to multiply or divide. This last part also contains forms you can use to take inventory and make out an actual order. They will help you learn to do your food buying in an organized way. This section is very useful for esti- mating your food costs for special banquets, as well as for day-to-day use.

TERMINOLOGY USED IN THE BOOK

Costing recipe ingredients, you will see, is a pretty straightforward process, as is pur- chasing the right amount of food. Both processes use similar words, phrases, and con- cepts, whose meanings are very important to understand. Here are the key words and

xvi I n t r odu c t i o n

JWCL213_FM_i-xxii.qxd 9/23/09 7:58 PM Page xvi

phrases used throughout The Book of Yields:

✦ As-served (abbreviated in equations as AS) ✦ As-purchased (abbreviated in equations as AP) ✦ Weight-to-volume equivalents ✦ Yield percentages

Each is defined in turn in the following subsections.

AS-SERVED

As the term implies, as-served (AS) refers to the amount of food that is either served or used—put into a recipe—typically, after trimming or cooking. It can be a whole piece of food, such as a trimmed steak, or a cup of peeled and sliced carrots, and can be measured in many different ways: by a volume measure, a weight, or a piece count.

Pieces can be many things: a steak, a chicken breast, lettuce leaves, parsley sprigs, or apples. Pieces are usually measured in recipes by the “each.” For example, a recipe may call for two apples. The recipe would read: Apples, 2 each.

AS-PURCHASED

As a chef or food and beverage (F&B) manager, a very impor- tant part of your job will be to figure out how much food to buy. You will do this based on the amounts of food you expect to use or serve. The as-purchased (AP) value is the amount of food you buy, the amount of a food that comes in the door be- fore you do anything to it. An AP amount can be measured in many ways: pounds, ounces, cans, bottles, sacks, cases, split cases, flats—the variety of packaging possibilities is enormous. Regardless of how the food comes in the door, however, certain events are going to change many of these foods in ways that make them shrink or grow as you (or just their environment) process them.

WEIGHT-TO-VOLUME EQUIVALENTS

When we say something is equivalent to something else, we are say- ing that those things are equal to each other in some way. In cook- ing, an equivalent defines how one type of measure equals a related measure, such as how a particular volume measure (like a cup) equals a weight of food (in the cup). For instance, a cup of dry dill weed weighs 1.68 ounces. When you say, for example, “1 cup of dill weed equals 1.68 ounces,” you have just stated an equivalent.

These are known as weight-to-volume equivalents, and they are necessary to know in order to cost out recipe ingredients that are measured by volume, such as a cup of dill weed, because it is sold by weight, not by volume. To illustrate, assume a 5-ounce con- tainer of dill weed costs $12.28. One ounce would cost one-fifth of

N O T E : E D I B L E P O R T I O N V E R S U S A S - S E R V E D

Edible portion (EP) is the amount you expect a

guest to actually eat. For example, if you serve a

10-ounce steak, it has an as-served weight of

10 ounces. But, because some of the steak may

be bone, fat, or gristle, the actual edible portion

will be less; 7 ounces, for instance.

You should base your as-served amount

decision on the edible portion amount that you

want to prepare for your guest. For instance, the

aforementioned 10-ounce steak is the AS

amount, and the 7 ounces of trimmed, raw, and

ready-to-cook steak is the edible portion. Once

you have established your edible portion and

as-served amounts, the as-served amount is all

you’ll usually need to make purchasing

decisions.

In case you’re wondering, the EP and the AS

can be the same (the steak may be completely

boneless and trimmed of all fat and gristle).

However, they often are not. Therefore, you

should use the AS amount when figuring out

how much to buy. It is a clearer measure of

what you need to know when deciding on your

purchase amount, the AP amount.

And, remember, in The Book of Yields the as-

served amount can also mean as-used—that is,

the amount of a food that goes into a recipe,

not just a trimmed portion of a meat or other

item that goes directly onto a customer’s plate.

N O T E

The AP and the AS amounts are usually very

different, for the following reasons:

✦ Trimming food makes it smaller, so it

weighs less.

✦ Fresh food tends to dry up or spoil the

longer it is stored.

✦ Some foods such as rice, pastas, and grains

increase in weight and size when cooked.

✦ Canned foods are often packed in water or

syrup and may be drained before use.

I n t r odu c t i o n xvii

JWCL213_FM_i-xxii.qxd 9/23/09 7:58 PM Page xvii

$12.28. That calculates to $2.45 per ounce. Multiplying the 1.68 ounces of dill weed found in 1 cup gives you a cup cost of $4.12. Using volume measures is very helpful when writing recipes. Cooks can follow them quickly and accurately, and the chef can figure the recipe’s cost just as quickly and accurately. All it takes is knowing your equivalents!

YIELD PERCENTAGES

Yield percentage is abbreviated in the equations in the book as Y%. In cooking, a yield percentage is the measure of the factor by which an item changes because of trimming, draining, and/or cooking. If you peel a medium carrot, for instance, you will end up with roughly 80% of its original weight. That 80% is the trim yield percentage. In another example, if you cook a pound of oatmeal, you will end up with nearly 7 pounds of cooked oatmeal. Its yield percentage is 697%.

The yield percentage is found by dividing the AS amount by the AP amount—that is, divide the amount you end up with after processing by the amount you started with. The yield percentage formula is:

AS � AP � Y% (Amount served or used � Amount purchased =

Yield percentage)

Here is an example of how this formula works:

Given: You peel and trim 25 pounds of medium carrots, ending up with 20 pounds of usable carrots.

The 20 AS pounds divided by the 25 AP pounds equals .80, which is the same as 80%:

20 � 25 � .80

Why are yield percentages important? Because we use them to calculate how much food to buy! Learn this next formula—the “how much to buy” formula—well. It is the most important one in the book, as it will save you money!

AS � Y% � AP

It says that you divide the as-served or used amount by the food’s yield percentage to see how much as-purchased food you need to cost out or buy.

Continuing with the carrot example, we already know that the trim yield percent- age for medium carrots is 80%. Now do the following calculations:

1. Add up how much peeled and trimmed carrots you need (assume here that you want to serve 60 3-ounce portions of peeled and trimmed carrots):

60 � 3 oz. � 180 oz.

2. Divide the AS amount by the yield percentage:

180 oz. � .80 � 225 oz.

The formula tells you to start with 225 ounces of raw carrots to have 180 trimmed ounces for use. Convert the 225 ounces to pounds, if you like, by dividing the num- ber of ounces by 16. (There are 16 ounces in 1 pound, remember.)

225 � 16 � 14.06 lb.

xviii I n t r odu c t i o n

N O T E

Recall from your early

arithmetic training that a

decimal number can be

written as a percentage

number. Just move the

decimal point two places

to the right and place the

% symbol at the right-

hand side of the

numbers. This is how .80

becomes 80%. In working

with foodservice

formulas, you will often

be thinking in

percentages but dealing

with decimals as you do

the math.

JWCL213_FM_i-xxii.qxd 9/23/09 7:58 PM Page xviii

Thus, the formula tells you to start with (or buy) just over 14 pounds of as- purchased carrots in order to have 60 3-ounce portions of trimmed and peeled carrots ready to use or serve.

As you can see, this formula for calculating how much food to buy or cost out works perfectly for foods that get trimmed in their preparation. And here is more good news: This same formula works just as well for foods that increase in size and weight during preparation, such as rices, grains, cereals, and pastas!

OTHER PURCHASING FORMULAS

AP FORMULA FOR STATIC FOOD

The term static foods refers to those that are used just as they are bought—foods like sugar, flour, rice, dry basil, honey, yeast, coffee grounds, and so on; they are used as is. These foods are usually purchased by weight but are often used in recipes by vol- ume (tablespoons, cups, quarts, etc.).

Making purchasing decisions about these foods is pretty easy, if you know their weight-to-volume equivalents. Therefore, when a recipe lists these static foods in vol- ume measurements, you’ll need to convert the recipe’s total AS volume back into an equivalent AP weight in order to calculate an appropriate amount to buy or cost out. (Remember: AS means as-served, as well as as-used, in recipes.)

The AP formula for static foods is:

AS number of measures � Weight per measure � AP

To explain how to use the formula to convert an AS volume back to an AP weight, assume a recipe calls for 6 cups of granulated sugar, and you need to make 18 recipes in one large batch. Take these steps:

1. Determine the total AS number of measures you need. In this example, calling for 18 recipes of 6 cups of sugar per recipe, you would multiply the 6 cups times 18 to get the AS number of measures:

18 recipes � 6 cups per recipe � 108 total AS cups

2. Determine the volume-to-weight equivalent for one measure. The Sweeteners table in Chapter 4 shows 1 cup of granulated sugar weighs 7.1 ounces.

3. Multiply the number of measures needed times the weight per measure to calculate the AS amount in ounces. In this case, you would multiply the 108 cups of sugar times the weight per cup of 7.1 ounces, like this:

108 � 7.1 � 766.8 oz.

4. To finish (and get the AP answer in pounds), divide the number of ounces by 16:

766.8 oz. � 16 oz. � 47.9 lb.

In this example of granulated sugar, the formula looks like this:

108 cups � 7.1 oz. per cup � 766.8 oz.

N O T E

There are a number of

variations to this basic

formula of AS �Y% = AP,

and they reflect the

differences in food types

and how they are

counted, used, and

measured. None of these

variations are hard to

learn and use. Keep this

book with you as you

advance in your studies

and move on in your

career. It will save you

countless hours and

make you a smarter,

more successful

foodservice professional.

I n t r odu c t i o n xix

JWCL213_FM_i-xxii.qxd 9/23/09 7:58 PM Page xix

The 108 cups is the number of AS measures, and the 7.1 ounces is the weight per measure.

Again, converting the ounces to pounds:

766.8 oz. � 16 oz. � 47.9 lb.

Therefore, you need nearly an entire 50-pound sack of sugar to make this recipe batch.

PIECE-YIELD PURCHASING FORMULA

When you are going to use or serve an ingredient that is simply a piece from a larger item, you will use this formula. A piece, or a portion, can be many different things— for example, a slice of prime rib, an apple from a case of apples, or a tomato from a flat of tomatoes. The larger items are often the actual items you purchase, such as the whole prime rib, case of apples, or case of tomatoes. These larger items are called pur- chase units.

You need to know how many pieces or portions you expect to get from the pur- chase unit. A portion size, or portion count, is something you decide when you create your recipes and menu items.

The piece-yield formula tells you to divide the number of portions you need to serve your guests by the number of pieces you normally get from the purchase unit. This tells you how many purchase units to buy. Here is the formula:

Portion count needed � Pieces per purchase unit � AP

As an example of how to use the piece-yield formula, let’s determine how many whole prime ribs you would have to buy if you intend to serve prime rib portions to 75 guests, and you normally get 15 portions from each whole prime rib. Here, then, the portion count needed is 75 and the number of pieces per purchase unit is 15; therefore:

75 � 15 � 5

So, you need to buy exactly five whole prime ribs.

USING YIELD FACTORS TO DETERMINE COSTS

FORMULA FOR THE COST PER PORTION BY COUNT

A yield count is simply the number of portions you typically get from a whole food item, such as the number of steaks you get from a loin. When you have a known yield count, you divide the purchase unit’s AP cost by the count that you get from it.

AP cost � Portion count � Cost per portion

For example, assume that a New York strip loin costs $45 and yields 18 cut-and- trimmed 8-ounce steaks. What is the cost per steak?

$45 � 18 � $2.50

xx I n t r odu c t i o n

N O T E

You’ll notice that TThhee

BBooookk ooff YYiieellddss often lists

the purchase unit as a

pound or an each, rather

than a case or some

other large unit. Why? A

case can vary in size or

weight, but a pound is

always a pound.

JWCL213_FM_i-xxii.qxd 9/23/09 7:58 PM Page xx

FORMULA FOR COST PER SERVABLE POUND (OR UNIT)

To determine the cost per servable pound or unit, you divide the cost per purchased pound (the AP cost per pound on your invoice) by the food’s yield percentage; that is:

AP cost per lb. � Yield % � Cost per servable pound

Assume that carrots cost 60 cents per pound and their trimmed yield is 80%, then: