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Portion Cost

Kitchen Management & Costing The Professional Kitchen

Portion cost is the ingredient cost of one serving of a recipe or menu item. It is calculated by dividing the total recipe cost by the number of portions produced, or by adding the cost of each ingredient used in one individual serving. Portion cost is essential for menu pricing and food-cost analysis.

How to calculate portion cost

Portion cost = Total recipe ingredient cost ÷ Number of portions produced.

For a dish portioned individually, calculate the cost of each ingredient at the quantity used in one serving, including sauces, garnishes and accompaniments.

Worked example

If a recipe costs $68.00 in ingredients and produces 20 equal portions, the ingredient cost per portion is $68.00 ÷ 20 = $3.40.

If a 6 oz salmon portion is purchased at an edible-portion cost of $20 per kilogram, the fish component costs approximately $3.40 before adding other ingredients.

Portion cost and selling price

Food-cost percentage is calculated by dividing portion cost by the selling price and multiplying by 100. For example, a $3.40 portion sold for $13.60 has a theoretical food-cost percentage of 25%.

Chef’s tip: Use current supplier prices, measured recipe yields and accurate portion weights. Include every component and update the cost card when prices or portion specifications change.

Key distinction: Portion cost is the ingredient cost of one serving; plate cost is commonly used for the total ingredient cost of all components on a plated dish.

From the consulting desk · 911 Chef Eric

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