| A | B |
|---|
| Menu mix | Also know as a sales mix, is considered the percentage of sales for any item within a certain category |
| Real portion cost | The actual cost of preparing a dish |
| Planned portion cost | The established standard that every dish that leaves the restaurant should cost |
| Standard costs | Forecast costs, if all standards are met |
| Actual costs | The true costs associated with the preparation and distribution of the food product, whether standards have been followed or not |
| Production schedule | Chart that allows the kitchen to prepare products that will allow for speed and accuracy in the service of food |
| Mise en place | Means “to put into place.” An organizational process for kitchen/dining room production |
| Popularity index | The menu mix percentage of each individual item and its popularity. |
| Standardized recipe | A recipe that is created specifically for an establishment and is written in a form that should be readable by anyone preparing the dish |
| Standard portion size | The amount of product to be served to the customer |
| Standard portion cost | The price set for a standard portion size of a product |
| Recipe costing sheet | Used when a standardized recipe is followed; it details the cost out of all the ingredients in the recipe |
| Butcher’s yield test | A tool utilized by the industry to find out the actual costs associated with buying larger cuts of meat and butchering (fabricating) it into smaller ready to use cuts |
| Cooking loss test | A test used to calculate how much the meat costs by incorporating the loss of weight through cooking |
| Multiplier | Calculation of an increased or decreased ratio used for butcher’s yield calculations |
| Food cost to date | A process that allows for purchases that are made on one day and issued over many days to not skew food cost calculations |
