Why is yield factor important in recipe costing?

• A. It converts as-purchased quantity to usable yield for accurate cost.
• B. It decides the number of servers at the event.
• C. It determines shelf life.
• D. It sets the color of the dish.

Answer: (A)

Understanding yield factor is essential in recipe costing. When you buy ingredients, you can’t use all of what you purchase due to trimming, bones, waste, and cooking shrinkage. The yield factor translates the as-purchased amount into the usable edible portion, showing the true amount that will go into the recipe. This lets you calculate the real cost per unit of usable product, which leads to accurate cost per serving and proper menu pricing. For example, purchasing 10 pounds of meat that yields 7 pounds edible after trimming and cooking means the yield factor is 0.7, and you should divide the total cost by 7 pounds to get the correct cost per pound of usable meat. Ignoring yield can cause under- or overpricing, resulting in waste or lost profits. Yield factors vary by product and preparation, so using the correct, consistent numbers is key to accurate costing.