Calculatecostofproduction 230128091409 37f7c731

SUBSTITUTION OF
INGREDIENTS
TLE – COOKERY 7
WORDS TO REMEMBER
SUBSTITUTION
● Is the act, method or product of replacing one element with another.
INGREDIENTS
● Are the things that are used to make something, especially all the different foods
you use when you are cooking a particular dish.
Directions: What ingredients will you use if the
following ingredients are not found in your kitchen?
Main Ingredients Substitute

1. Syrup SUGAR+WATER
2. iodized salt ROCK SALT
3. chicken meat for PORK
bihon
4. Butter MARGARINE
5. potato CASSAVA
These are the basic ingredient substitutions to see
if you can substitute them with other ingredients
found in your kitchen
TLE – COOKERY 7
Ingredients Measurement Substitute
1. Allspice 1 teaspoon 1/2 teaspoon cinnamon plus ½ teaspoon ground cloves
2. Barbeque Sauce 1 cup 3/4 cup ketchup, 2 tablespoons mustard and 2

tablespoons brown sugar
3. Buttermilk 1 cup tablespoon lemon juice or vinegar plus enough regular milk
to make 1 cup (allow to stand 5 minutes)
4. Chili Sauce 1 cup 1 cup tomato sauce, 1/4 cup brown sugar, 2 tablespoons
vinegar, 1/4 teaspoon cinnamon, dash of ground cloves and
dash of allspice
5. Chocolate, 1 ounce 3 tablespoons cocoa plus 1 tablespoon butter or regular
unsweetened margarine or vegetable oil
6. Cornstarch (for 1 tablespoon 2 tablespoons flour
thickening)
7. Cream, whipping 1 cup unwhipped 2 cups whipped cream
8. Egg 1 whole egg 1/4 cup egg substitute; check label for specific directions
Reconstituted powdered eggs; follow package directions 2
tablespoons mayonnaise (suitable for use in cake batter) 1/2
teaspoon baking powder plus 1 tablespoon vinegar plus 1
tablespoon liquid (for baking use only)
9. Flour, all-purpose 1 cup 1/2 cup whole wheat flour plus ½ cup all-purpose flour
white flour
10. Garlic 1 small clove 1/8 teaspoon garlic powder
11. Herbs, fresh 1 tablespoon, finely 1 teaspoon dried leaf herbs 1/2 teaspoon ground dried herbs
cut
12. Ketchup (for use in 1 cup 1 cup tomato sauce, 1/2 cup sugar, and 2 tablespoons
cooking) vinegar
13. Sugar, 1 cup 1 cup granulated sugar plus 1 tablespoon corn starch;
Confectioners' or process in a food processor using the metal blade
Powdered attachment until it's well blended and powdery
14. oil 1/4 cup 1/4 c melted margarine, butter or lard
15. Brown sugar 1 cup 1 cup white sugar 1/4 liquid brown sugar
16. Cream of tartar 1/2 tsp 1 1/2 tsp lemon Juice or Vinegar
17. Tomato Juice 1 cup 1 1/2 cup tomato sauce plus 1/2 cup water
18. Lemon juice 1 tsp 1/2 tsp vinegar
19. Mayonnaise (for 1 cup 1 cup sour cream 1 cup yogurt 1 cup cottage cheese pureed
use in salads and in a blender Use any of the above for part of the mayonnaise
salad dressings)
Calculate the Cost
of Production
TLE – COOKERY 7
Calculate the Cost of Production
Ingredients Measure Purchase Cost Actual Cost of
(weight/volume/ Ingredients
count)
Malagkit 1 kilo 60.00/kilo
Brown sugar 1/2 kilo 50.00/kilo
Grated coconut 1 kilo 48.00/kilo
Pineapple 1 can 26.00/can
crushed
Margarine 1/4 cup 16.00/cup
TOTAL:
Formula: Selling Price = Total Expenses (TE) + 1/2 of TE

Number of Yields
SP = Php
How much will be the total Sales if all the Biko are sold?
If the Total Cost is deducted from total sales, how much will be your net profit?
WHAT IS COSTING?
Costing is the classifying, recording and appropriate allocation of
expenditure for the determination of the costs of products or
services, and for presentation of suitably arranged data for the
purposes of control, and guidance of management.
Different Ways to Categorize Costs
• Fixed and Variable Costs

• Direct and Indirect Costs
• Product and Period Costs
• Controllable and Uncontrollable Cost
• Out-of-pocket and Sunk Costs
• Incremental and Opportunity Costs
• Imputed Costs
Basic Recipe Costing
Understanding the basics of recipe costing is
important so that you can:
• Know how much food cost is incurred on each recipe. This gives you a clear view
of how much you can earn per dish.
• Understand how to properly price your dishes to achieve a target profit.
• Study the way your competitor prices their dishes against an industry
benchmark.
• Know when to reduce a recipe cost. If you keep up to date with your costing and
see that you are going beyond your target cost percentage, you can easily plan how
to reduce the costs.
• Find out each menu item’s profit margin and decide which ones to promote
through suggestive selling and promotion.
Food Costing Tools
The following tools and calculations are important in
deriving your food costs:
• Standard Recipe: Costing based on a standard recipe makes it

easy to compute food costs based on the servings that are needed
• Up-to-Date Ingredient Costs: Current prices should be the
basis of costing, thus the need to do a price check from time to
time
• Recipe Cost Sheet: For recording data and all information
about the recipe such as current unit cost, actual ingredient cost
and cost per portion
HOW TO MAKE A RECIPE COSTING SHEET
Calculating Recipe Cost

Step 1. Fill up the Recipe Costing Sheet with information based on the
standard recipe to be based on a current price list.
Step 2. Indicate the latest purchase cost of each ingredient based on a
current price list.
Step 3. Compute the actual cost of each ingredient
Step 4. Add actual cost of each ingredient to get the total recipe cost Step
5. Divide the total recipe cost by number of portions to get the cost per
portion
Recipe Cost Sheet
For recording purposes, create a recipe cost sheet for each
of your dishes. Here is an example.
Name of Recipe: Biko Number of Portion:24
Total Recipe Yield: 24 slices Recipe Cost: 164.00
weight, volume, & Count) Cost/Portion:
Size per Portion: slice Date Costed: November 23. 2022
Ingredients Measure Purchase Cost Actual Cost of
(weight/volume/ Ingredients
count)
Malagkit 1 kilo 60.00/kilo 60.00/kilo
Brown sugar 1/2 kilo 50.00/kilo 25.00/kilo
Grated coconut 1 kilo 48.00/kilo 48.00/kilo
Pineapple 1 can 26.00/can 26.00/can
crushed
Margarine 1/4 cup 16.00/cup 4.00/cup
TOTAL: 164.00
Using the above calculated expenses in cooking Biko,
find the cost of a slice of Biko if you were able to
make 24 slices.
Formula: Selling Price = Total Expenses (TE) + 1/2 of TE
Number of Yields
SP = 164 + 82 / 24 Slices
SP = 10.25
How much will be the total Sales if all the Biko are sold? 246.00
If the Total Cost is deducted from total sales, how much will be your net
profit? 82.00
RECIPE COST SHEET
Mark Up – is the difference between how much an item cost you and how much you
sell that item. It is your profit per item sold.
Example: 164/ 24 slices = 6.83 or simply 7 pesos

RECIPE COST SHEET
Percent Mark Up – this is done by dividing the peso mark up by the cost
If the selling price is 10.25 pesos or simply 10 pesos, you will subtract the mark up
(7 pesos to the selling price which is 10 pesos)
How to get the percent mark up? SELLING PRICE 10.00
Simply divide the 3 pesos from 7 MARK UP -7.00

pesos = 0.4285 or 0.43 3.00
PESO MARK UP
Percent Mark up =
43 %
FORMULA FOR PERCENT MARK UP
Percent Mark Up – this is done by dividing the peso mark up by the cost
Selling Price - Cost Price = Peso Mark-up % Mark up P

10.00 - P 7.00 = P 3.00 43%
Use the formula;

For Peso Mark Up; CP – SP = N?
For Percent Mark Up; PMU/CP =
N?
SELLING PRICE COST PRICE PESO MARK UP % MARK UP
10.00 (SUBRACT) 7.00 =3.00 (3/7) = .428 OR

43%

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SUBSTITUTION OF

Main Ingredients Substitute

2. iodized salt ROCK SALT

3. chicken meat for PORK

2. Barbeque Sauce 1 cup 3/4 cup ketchup, 2 tablespoons mustard and 2

18. Lemon juice 1 tsp 1/2 tsp vinegar

Formula: Selling Price = Total Expenses (TE) + 1/2 of TE

• Fixed and Variable Costs

• Standard Recipe: Costing based on a standard recipe makes it

Calculating Recipe Cost

Example: 164/ 24 slices = 6.83 or simply 7 pesos

How to get the percent mark up? SELLING PRICE 10.00

Simply divide the 3 pesos from 7 MARK UP -7.00

Selling Price - Cost Price = Peso Mark-up % Mark up P

Use the formula;

10.00 (SUBRACT) 7.00 =3.00 (3/7) = .428 OR

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