The Butchers Yield Test

The Butchers Yield Test
The purpose of a butchers yield test is to find the accurate costs of fabricated meats, fish and poultry. This is done to determine the amount of usable meat and trim from a particular fabrication and to calculate the value of all edible cuts, including not only the portion of meat served to the guest, but also the value of bones used for stock and of trim used for ground meat, pates, soups, or other dishes. For accuracy, butcher tests should be done 34 times per year. Keep records of your tests. Further Benefits of Butcher Tests Can compare suppliers when testing identical pieces Allows for monitoring of how the standard specifications are being adhered to by: a. purveyor b. fabrication/butchering within your facility c. accuracy and consistency Can easily adjust menu/portion prices as market pricing fluctuates Compare to preportioned item pricing General procedures: 1) Select the item to be tested and record the AP weight (make sure that you use the same scale for the entire test). 2) Fabricate the item to desired specifications. Keep all parts (bones, fat, usable trim) in separate tubs or trays, and record all weights. 3) Use current prices for the meat item as purchased. Use market values for fat, bones, or usable trim. For instance, if you save the lean meat to make ground meat, the value of that part of the trim is the price you would pay to purchase ground meat. Calculate Butcher’s Yield for #103 Beef Rib to a #112a Purchase weight: 28 pounds Purchase price: $4.30/lb. 1. Determine the AsPurchased Cost (APC) Aspurchased weight x Aspurchased price per lb = APC Example: 28lb ÷ $4.30/lb = $120.40 (APC) 2. Fabricate the meat Example: #103 Beef rib trimmed to #112a Beef rib 3. Determine the Total Trim Weight and Value Fat trim weight x market price per lb. = Trim Value of fat + bones trim weight x market price per lb. = Trim Value of bones + usable trim weight x market price per lb. = Trim Value of useable trim + unusable trim weight/waste = No Value Example: 3lb fat x $0.25/lb = $0.75 6lb. bones x $0.55/lb = $3.30 5lb. usable trim x $4.30 = $21.50 1lb. unusable trim/waste 15lb. Total Trim Weight = $25.55 Total trim value 4. Determine EP Weight Aspurchased weight – Total Trim Weight = EP Weight Example: 28lb. APW – 15lb. Total Trim Weight = 13lb. EPW 5. Determine the EP Cost (EPC) APC – Total Trim Value = EP Cost (EPC) Example: $120.40 – $25.55 = $94.85 EPC 6. Determine the EP Price per Pound (EPPP) EPC ÷ EPW = EPPP Example: $94.85 ÷ 13lb. = $7.30 per pound (EPPP) 7. Determine the Cost Factor (CF)Cost factor explained below EPPP ÷ Aspurchased price per lb. = Cost Factor (CF) Example: $7.30 per pound ÷ $4.30 per lb. = $1.70 Cost Factor (CF) 8. Determine the Yield Percentage EPW ÷ APW = Yield Percentage Example: 13lb ÷ 28lb = 46.4% Yield Percentage Yield Percentage is used to compare vendors and value and also used to compare different cuts and fabrications. 9. Determine the number of portions of Final Product from the Fabrication EPW x 16oz = Total number of ounces Total number of ounces ÷ portion size = Number of portions Example: How many 12 oz portions can be obtained from 13lbs of trimmed meat? 13 lbs x 16oz = 208 ounces 208 oz ÷ 12 oz = 17.33, or 17 portions 10. Determine the Cost per Portion EPPP ÷ 16oz = Cost of 1 ounce Cost of 1 ounce x Portion size = Cost per portion Example: $7.30/lb ÷ 16oz = 0.456, or $0.46 cents/oz (cost of 1 ounce) 0.46 x 12 ounces = $5.52 (cost per portion) Cost Factor Market prices for meat are constantly changing, causing usable EP costs to change. Cost Factors allow: Simple way to (re)calculate usable (EP) pound costs and portion costs Eliminates need for new/frequent butcher tests Yield Factor percentage remains constant Cost Factors show the relationship between the Edible Cost per Pound or the Edible Cost per Portion and the original As Purchased Cost per Pound. How to Calculate new EPPP (Edible Portion Price per Pound) Our beef #103 rib increases from the original purchase price of $4.30 per pound to $4.65 per pound. What is the new Edible Portion Price per Pound? Formula: Original Cost Factor per lb. x New Purveyor price per lb. = Adjusted Edible Portion Price per lb. Example: $1.70 x $4.65 = $7.91 Edible Portion per Pound Price (was $7.30 per lb.) How does this compare… Edible Portion Price per Pound at $7.30/lb 12 oz portion cost was $5.48 35% food cost you would be $15.66 just for 12 oz Ribeye Edible Portion Price per Pound at $7.91/lb 12 oz portion cost is now $5.93 35% food cost is now $16.94 for the 12 oz Ribeye This would require a menu price increase of $1.28

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