Receptkalkyl

Receptkalkyl, or recipe costing, is a systematic method used in food service and retail to calculate the cost of a dish based on the ingredients and quantities required. The term is commonly used in Sweden to describe translating a recipe into a numeric cost, which then informs pricing and profitability analysis. A receptkalkyl typically starts with a complete list of ingredients, each paired with a purchase unit price, and the planned yield of the recipe. The direct material cost is calculated by multiplying the quantity of each ingredient by its unit cost, after which adjustments are made for waste, trimming, packaging, and preparation losses. Indirect costs, such as labor, energy, and rent, can be allocated to dishes using a chosen method, producing a cost per portion.

Purpose and use: The main purpose is to enable accurate menu pricing, budgeting, and supplier negotiations. By comparing the cost per portion across recipes, kitchens can optimize menus for profitability and efficiency. The method supports decision making on portion size, substitutions, and procurement strategies, and it forms the basis for cost control throughout a kitchen operation.

Example: A recipe uses 200 g tomatoes at 25 SEK/kg and 100 g mozzarella at 300 SEK/kg and yields 4 portions. The raw material cost is (0.2×25) + (0.1×300) = 5 + 30 = 35 SEK. If waste adds 20% and overhead adds 15%, the total cost per batch is 35×1.20×1.15 ≈ 48.6 SEK, or about 12.15 SEK per portion.

Limitations: Results depend on current prices and yields and require regular updates; market fluctuations or special events can affect accuracy.