What is Yield and Why is it Important for Cost Calculation?
What is Yield and Why is it Important for Cost Calculation?
Yield refers to the actual quantity of usable product after selecting or trimming, particularly crucial for cost estimation in the food business.

What is Yield?

Yield refers to the actual quantity of usable product after selecting or trimming raw ingredients. In the food business, it is crucial for cost estimation. During cost calculation, selecting the total quantity of ingredients without considering the actual usable portion can significantly impact the cost.

Example Case Study:
Raw Ingredient: Salmon
Example Case 1: Calculating the total cost of raw ingredients

If purchasing salmon at 800 Baht per kilogram and using it to serve a dish weighing 100 grams,
the calculated cost would be 100/1000*800 = 80 Baht. However, this method is inaccurate.

In reality, when buying a whole salmon, not all parts can be served, such as the head, tail, or fins.
It’s necessary to trim and prepare the salmon before use.
The cost should be calculated based on the actual usable portion of the ingredient.

Example Case 2: Calculating the cost of ingredients using Yield %
Yield Calculation Formula สูตรการหาค่า Yield

Calculating the cost of ingredients using Yield %
In the restaurant business, the quantity of ingredients ordered each time may vary.
For the same type of ingredient, after trimming, the Yield % remains consistent.
Keeping records of Yield % facilitates easy adjustment and serves as a criterion for staff to pay attention to trimming, reducing losses within the specified framework.

Yield Calculation Formula: Usable quantity / Purchased quantity x 100

Example Yield % = 2.8/5 x 100 = 56%

For instance, purchasing 5 kilograms of salmon at 4,000 Baht, with a Yield of 56% and using 100 grams for serving,

Calculating the actual cost = (Quantity used * Purchase price) / (Total purchase quantity * Yield %)

The cost would be 100*4000/(5000*56/100) = 142.86 Baht.

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