The menu is the cornerstone of the food service department. Effective planning and established systems result in a productive operation, reduced food cost, and enhanced customer satisfaction by providing variety in the menu and consistent quality in the meals served.

In addition to menus being nutritious, safe, and cost effective; residents expect to have meals that offer a variety of food choices that are appealing, colorful, and enjoyable to eat. General guidelines in writing a menu include:

• Offer a variety of food items, including new menu items periodically
• Meet regulatory guidelines such as the Food Guide Pyramid or the Recommended Daily Allowances.
• Plan for a wide range of preparation methods and offer a contrast in texture and flavor
• Consider the plate eye appeal; include different shapes, colors, and textures of foods on each menu. 
• Offer different temperatures of menu items; as well as different flavors and tastes to interest the resident’s palate.
• Consider available staffing and equipment
• Assess resident food preferences periodically and incorporate their likes and dislikes into their food choices.

The establishment of standardized recipes and portion sizes ensure consistency in the quality of products served and is an integral part of menu planning and for the nutritional analysis of the menu. Standardized recipes and portions are required for pre-costing the menu. And pre-costing the menu allows you, the food service manager, to:

• Set a standard as to how much a menu should cost;
• Establish an ideal food cost for the menu; and
• Determine if the food item or menu will meet budgetary constraints.

Before starting to pre-cost a menu have a calculator and a handy reference tool available such as a quantity cookbook that provides a table of common can sizes with their approximate number of portions, and a table with the cooking loss or yield of common foods used in food service.  When a food item such as a roast or fresh vegetable has a cooking or yield loss the standard portion cost must be calculated using the yield factor.

For most food items the following formula can be used to determine the standard portion cost:

Standard Portion Cost = Unit Cost (as purchased) ÷ the Number of Portions per Unit

Example:  Canned Peaches
As purchased cost per case: $15.95 (each case contains 6- #10 cans)
As purchased cost per #10 can: $2.65 ($15.95/case ÷ 6)
Number of 4 oz. portions per #10 can = 25

Standard Portion Cost = $0.106 per 4 oz. portion ($2.65/25)

When calculating the portion cost of a food product with a yield loss there is an additional step.  The yield loss of the product must be factored into the formula.  The yield loss of the product is represented as a percentage.

Edible Portion Unit Cost = Unit Cost (as purchased) ÷ the Yield (a percentage)
Standard Portion Cost = Edible Portion Unit Cost × the Number of Units per Portion

Example:  Broccoli, fresh 
As purchased cost per lb. of Broccoli: $1.49/lb
As purchased cost per oz. of Broccoli: $0.093 ($1.49/16 oz. per pound)
Yield: 81%, or 0.81/lb. (trimmed and peeled)
Portion size: 4 oz.

Edible Portion Unit Cost = $0.093 ÷ 0.81 = $0.11 per oz.
Standard Portion Cost = $0.11 × 4oz. = $0.44 per 4oz. portion

To determine the cost of menu items with multiple ingredients the method is based on standardized recipes that are used and followed.  The food cost of the individual ingredients are totaled and divided by the number of servings produced by the recipe.

A well planned, pre-costed menu with standardized recipes and portions is the first step for continual improvement in the quality of service and control of the food cost. Continue the process by reading Step 2 – Purchasing and Receiving as we follow the flow of food to control food cost.