THIRD GRADING:LESSON 3

Measuring Recipe And Product Costing

1. Measuring Ingredients Correctly LESSON 3: Measuring Recipe And Product Costing PREPARED BY: MS. CATRINA EBOL

2. Accurate techniques in measuring are as important as the tools for measuring. Therefore , always observe the following procedures : LESSON 3: Measuring Recipe And Product Costing

3. Rice and flour. Fill the cup to overflowing, level-off with a spatula or with a straight edge knife Sifted flour . Most cake recipes call for sifted flour. In this case, sift flour 2 or 3 times . Spoon into the cup overflowing, level off with a spatula. Refined sugar. Sift sugar once to take out lumps, if any. Spoon into cup and level off with a spatula. Do not pack or tap the sugar down . LESSON 3: Measuring Recipe And Product Costing

4.  Brown sugar. Pack into cup just enough to hold its shape when turned out off cup . Level off with a spatula before emptying.  Level a measuring spoon with straight edge of a knife to measure small amounts of salt, pepper, leavening agents or solid fats.  Liquid ingredients. Place the cup on a flat, level surface. Hold the cup firmly and pour the desired amount or liquid into the cup. Lean over and view the liquid at eye level to make sure it is the proper amount . LESSON 3: Measuring Recipe And Product Costing

5. .  Check and calibrate timers/thermometers, scales and other measuring devices according to manufacturer’s manual before using .  Ingredients which measure by volume and by weight demand standardized measuring tools and equipment. Do not shake the dry measuring cup to level off dry ingredients .  It is easier to weigh fat, butter, margarine if bought in pre-measured sticks. If fat does not come in pre-measured sticks, use a scale to weigh the needed amount. LESSON 3: Measuring Recipe And Product Costing

6. .  Liquids should be poured into cup in desired level. Cup should stand on a flat surface .  Spring scales should be adjusted so that pointer is at zero (0). Place pan, bowl, or piece of waxed paper on scale to hold ingredient to be measured.  When using balance scales, place the pan on the left-hand side of the balance and the pan weight on the right-hand side. Add the required weights to the righth and side and adjust the beam on the bar so that the total is the weight needed LESSON 3: Measuring Recipe And Product Costing

7. .  Ranges, sometimes called stoves, provide heat for cooking on top and in the oven . The controls for range heat must be accurate and easy to operate. Tools and utensils needed for cooking on the range and work space should be within easy reach.  Learn to match the size of pan to the size of the unit and to select the right amount of heat for the cooking job to be done.  In microwave cooking, time schedules must be followed exactly because every second is important. The microwaves shut off automatically when the door is opened . LESSON 3: Measuring Recipe And Product Costing

8. .  Refrigerators are operated by electricity. The unit that does the cooling Is underneath the box behind the grill.  Dishwashers are a great help if food is rinsed from dishes before stacking them. Follow the plan for stacking as suggested in the direction by manufacturer’s manual . LESSON 3: Measuring Recipe And Product Costing

9. .  Mixers are the most useful machines in commercial kitchens and even at home. It Is good for making salad dressings, sandwich fillings, for sauces, mashing potatoes, beat batter and eggs. Attachments are also available to chop, whip, squeeze out juice , and make purees.  Coffee makers mostly are automatic, requiring only the measurement of coffee and water. LESSON 3: Measuring Recipe And Product Costing

10. CALCULATING COST OF PRODUCTION   LESSON 3: Measuring Recipe And Product Costing

11. Production Is The Process Of Manufacturing Raw Materials For Consumption.     LESSON 3: Measuring Recipe And Product Costing

12. TECHNICAL TERMS Mark down Retail Price Vendor       LESSON 3: Measuring Recipe And Product Costing

13. PRINCIPLES OF COSTING THE FINISHED PRODUCT     LESSON 3: Measuring Recipe And Product Costing Price is the amount of money that a vendor sets for the item or product for sale. Pricing of goods is affected by the law of supply and demands, the quality of the items, the climate, and the location of the business establishment are also factors the affect the pricing of goods

14. LESSON 3: Measuring Recipe And Product Costing Calculating the selling price of finished products involves the knowledge about expenses, markup , and markup percentage .

15. expenses     LESSON 3: Measuring Recipe And Product Costing is the amount of money that a vendor sets for the item or product for sale. Pricing of goods is affected by the law of supply and  

16. Markup   LESSON 3: Measuring Recipe And Product Costing is the difference between the expenses of the items to be sold and the selling price. Markup   is used to Determine the selling price of finished products . Markup percentage  

17. Selling price   LESSON 3: Measuring Recipe And Product Costing is the amount that a vendor sets in exchange for his or her products or goods.

18. LESSON 3: Measuring Recipe And Product Costing COMPUTING AND VALIDATING COST OF PRODUCTION

19. LESSON 3: Measuring Recipe And Product Costing Suppose you, a vendor want to compute the selling price of a polvoron . When the total expenses in preparing 60 pieces of polvoron is PHP 150. You want a 20 % markup percentage. 1. TO DETERMINE THE MARKUP 2. TO COMPUTE THE SELLING PRICE. 3. TO CALCULATE THE RETAIL PRICE 4. TO DETERMINE THE MARKUP PERCENTAGE BASED ON THE COST OF PRODUCTION.  

20. Suppose you, a vendor want to compute the selling price of a polvoron . When the total expenses in preparing 60 pieces of polvoron is PHP 150. You want a 20 % markup percentage. TO DETERMINE THE MARKUP multiply the total expenses or product cost with the desired markup percentage.   X 0.20   - Total EXPENSES   - MARKUP PERCENTAGE   150   PHP 30.00   -MARK UP OR PROFIT

21. Suppose you, a vendor want to compute the selling price of a polvoron . When the total expenses in preparing 60 pieces of polvoron is PHP 150. You want a 20 % markup percentage. 2 . TO COMPUTE THE SELLING PRICE. Add PHP 30.00 to the total expenses . + 30.00   - Total EXPENSES   - MARK UP OR PROFIT   150   PHP 180.00   -SELLING PRICE OF 60 PIECES OF POLVORON

22. Suppose you, a vendor want to compute the selling price of a polvoron . When the total expenses in preparing 60 pieces of polvoron is PHP 150. You want a 20 % markup percentage. 3. TO CALCULATE THE RETAIL PRICE SELLING PRICE DIVIDE BY PIECES OR YIELD / 60 - SELLING PRICE - PIECES OR YIELD   180   PHP 3 .00   -SELLING PRICE OF 1 PIECES OF POLVORON

23. Suppose you, a vendor want to compute the selling price of a polvoron . When the total expenses in preparing 60 pieces of polvoron is PHP 150. You want a 20 % markup percentage. 4. TO DETERMINE THE MARKUP PERCENTAGE BASED ON THE COST OF PRODUCTION Markup % = ____Markup___ Production cost Markup % = __PHP 30.00__ PHP 150.00 =0.20 OR 20%

24. Suppose you, a vendor want to compute the selling price of a polvoron . When the total expenses in preparing 60 pieces of polvoron is PHP 150. You want a 20 % markup percentage. Another way of computing the selling price is by using this formula: SP= TE + % TE Y

25. Suppose you, a vendor want to compute the selling price of a polvoron . When the total expenses in preparing 60 pieces of polvoron is PHP 150. You want a 20 % markup percentage. Another way of computing the selling price is by using this formula: 150+.20(150) 60 = 150+30 60 = 180 60 =PHP 3.00 SP=