Fried Chicken Wounds: Calculate Cost Of Menu Items

ABC / VM details of Fried chicken mushrooms (main course)

Table (5.15) : Calculate Cost of Menu Items

Activities Weight Resource used
(time) Cost pool rates Total cost Raw materials chicken breasts 280 .03 6.80
Flour 150 .005 .75 mushroom 50 .097 4.95
Paprika+ black pepper 50 .016 .90
Pinch of nutmeg 50 .09 .85 shallots 125 .007 .75
Parsley 10 .03 .35
Garlic + Onion 10 .02 ..55 olive oil 85 .8 .85
Butter+ cream 10 .02 .65 salt +spicy 10 .06 ,35
Cost of raw material 17.95
Back office activities
F1: Purchasing activities (4%)
Purchase of raw materials 2% 3 .22 .66
Purchase of other material, etc 2% 3 .22 .66
Cost of activity 1.32
F 2: Production activities (31%)
Washing 6% 5.82 .34 2
Read orders 1% .96 .34 .35
Cutting …show more content…
Mixing raw materials 3% 2.8 .34 .96
Defrosting 3% 2.8 .34 .96
Preparing and cooking item 15% 14.55 .34 5
Cost of activity 10.23
F 3: preparing and Production support activities (19%)
Managing the kitchen 8% 4.24 .63 2.66
Supervising quality and hygiene of the product, equipment, and the local 5% 2.64 .63 1.66
Maintaining production equipment 2% 1 .63 .63
Watching kitchen ( equipment and floors ) 4% 2.12 .63 1.32
Cost of activity 6.27
F 4: Provisioning activities (6%)
Receiving and storing 1.5 % 1.7 .28 .48
Stocking raw materials 1.5 % 1.7 .28 .48
Taking away the raw material 1% 1.2 .28 .34
Managing stock 2% 2.4 .28 .68
Cost of activity 1.98
F 5: Structure activities ( …show more content…
Calculate cost of raw material of menu item.
2. Calculate cost of all activities can be consumed by this menu item.
3. Sum cost of raw material of menu item plus cost of all activities can be consumed by this menu item equal cost of this menu item.
4. Cost of Fried chicken mushrooms equal 50.95
5. This items is considered from items that have low popularity high