Maricopa Community Colleges  CUL126   19986-20035 
Official Course Description: MCCCD Approval: 04/23/96
CUL126 19986-20035 L+L 1 Credit(s) 1 Period(s)
Applied Mathematics for Food Service
Basic skills necessary to understand and utilize cost controls. Focus on measurements, recipe costing and yield analysis. Overview of systems for purchasing, storage, production control and budgeting. Prerequisites: None.
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MCCCD Official Course Competencies:
 
CUL126   19986-20035 Applied Mathematics for Food Service
1. Understand and perform basic mathematics needed for food cost controls. (I)
2. Measure ingredients and portions accurately. (II)
3. Convert recipe quantities and yields. (III)
4. Calculate recipe and portion costs. (IV)
5. Calculate and apply yield percentages to food purchasing and preparation decisions. (V)
6. Conduct physical and perpetual inventories. (VI)
7. Identify and describe procedures and techniques for controlling food costs. (VII)
8. Calculate menu prices using a variety of methods. (VIII)
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MCCCD Official Course Outline:
 
CUL126   19986-20035 Applied Mathematics for Food Service
    I. Introduction to Profit and Loss, Balance Sheet and Net Worth Statements
        A. Need for financial controls
        B. Overview and simple calculations for accounting statements
      II. Measurement and Conversions
          A. Measurement formats
          B. Measurement systems
          C. Converting grams and ounces
        III. Recipe Conversions
            A. Portion size and production quantity
            B. Converting total yield
            C. Converting portion size
          IV. Unit and Recipe Costing
              A. Unit cost
              B. Recipe cost
              C. Labor cost
            V. Yield Tests
                A. Ingredient yields
                B. Raw yield tests without by-products
                C. Applying yield factors
                D. Raw yield tests with by-products
                E. Cooked yield tests
                F. Using yield tests for purchasing
                G. Making purchasing decisisons
              VI. Inventory and Food Cost Percentages
                  A. Inventory
                  B. Shrinkage
                  C. Cost of goods sold
                  D. Food cost percentages
                VII. Controlling Food Costs
                    A. Managerial and supervisory responsibilities
                    B. Training
                  VIII. Menu Pricing
                      A. Cost-based menu pricing
                      B. Profit-based menu pricing
                      C. Non-cost based pricing
                      D. Psychological impact of pricing
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