QUESTION!! Explain 1. What is the difference between yield percentage and waste percentage? 2. What is needed to accurately calculate the amount of product to purchase for a forecasted customer count?
Answers
Answer: 1. Yield Tests and Percentages
Meat and seafood products tend to be the most expensive part of the menu. They also have significant amounts of waste, which must be accounted for when determining standard portion cost. When the meat is delivered, unless it has been purchased precut, it must be trimmed and cut into portions. The losses due to trimming and cutting must be accounted for in the portion cost of the meat. For example, if a 5 kg roast costing $8 a kilogram (total cost is $40) is trimmed of fat and sinew and then weighs 4 kg, the cost of usable meat (the EP cost), basically, has risen from $8 a kilogram to $10 a kilogram ($40/4 kg). The actual determination of portion cost is found by conducting a meat cutting yield test. The test is conducted by the person who breaks down or trims the wholesale cut while keeping track of the weight of the parts.
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