E.P. cost means edible-portion cost: the cost of an ingredient after the unusable trim, peel, bones, shells or other preparation losses have been accounted for. It represents the cost of the usable product that goes into a recipe or portion.
E.P. cost per unit = A.P. cost per unit ÷ yield percentage expressed as a decimal.
Romaine lettuce costs $3.00 per kilogram as purchased (A.P.). If the measured yield after trimming is 75%, the usable cost is:
$3.00 ÷ 0.75 = $4.00 per kilogram E.P.
This means the kitchen must account for $4.00 for each usable kilogram, not $3.00, before any additional preparation or cooking losses.
Recipe costing based only on the supplier’s invoice price can understate the real cost of ingredients that require trimming. E.P. costing supports accurate menu pricing, portion control, purchasing and supplier comparisons.
Chef’s tip: Use a current yield test for the exact product and trim specification. A different supplier, grade or preparation method may produce a different yield.
Related terms: A.P. weight, A.P. cost and yield test.
This term is one of hundreds covered in depth across OCS courses, learning paths, and 1-on-1 coaching with Chef Eric.
