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AP Cost (As Purchased)

Kitchen Management & Costing The Professional Kitchen

A.P. cost means the cost of a product on an as-purchased basis: the amount paid for the ingredient in the form received from the supplier, before trimming, peeling, boning, draining or other preparation. It is the starting point for calculating the true cost of usable product.

A.P. cost versus E.P. cost

The as-purchased cost is based on the supplier’s invoice quantity and price. The edible-portion (E.P.) cost accounts for the usable amount remaining after preparation. If an ingredient loses weight during trimming, the cost per usable kilogram is higher than the invoice cost per purchased kilogram.

Worked example

A whole salmon costs $14 per kilogram A.P. If a yield test shows that only 60% becomes usable fillet, the approximate E.P. cost is $14 ÷ 0.60 = $23.33 per kilogram of fillet, before accounting for any usable by-products or additional processing costs.

Why A.P. cost matters

Using A.P. cost alone in a recipe that requires trimmed product understates the ingredient cost. Yield testing allows chefs to calculate the true cost of portions and compare supplier offers more accurately.

Chef’s tip: Record the purchase price, A.P. weight, E.P. weight and yield percentage. If trim is used in another recipe, allocate its value consistently rather than counting the same cost twice.

Related terms: A.P. weight, yield test and yield percentage.

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