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Anchor Your Budget. Dr. Mary Kay Meyer Alabama School Nutrition Association. Alabama CNP “Money” Pie. Food 30-34%. Other 20-28%. Labor 42-46% . Recipe Cost. Recipe Cost. Plate Cost. Chicken B.B.Q. Sandwich .18 (commodity diced chicken) Baked Beans .14

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Anchor your budget l.jpg

Anchor Your Budget

Dr. Mary Kay Meyer

Alabama School Nutrition Association


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Alabama CNP “Money” Pie

Food 30-34%

Other 20-28%

Labor 42-46%




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Plate Cost

  • Chicken B.B.Q. Sandwich .18 (commodity diced chicken)

  • Baked Beans .14

  • Apple Slaw .25

  • Fresh Banana .21

  • Chocolate Milk .23

  • TOTAL 1.01


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Food Cost

  • Cost of purchased food ÷ Total meal equivalents = Food cost


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Cost of Purchased Food

Beginning Food Inventory

+ Food Purchases

_____________________

= Food Available

- Ending Inventory

= Cost of Purchased Food Used


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Meal Equivalents

  • Meal Equivalents (MEQ) is the rate used to compare the amount of labor needed to prepare breakfast, snack, or a la carte with the labor needed to prepare one lunch.

  • 1 lunch = 1 meal equivalent

  • 3 breakfasts = 2 meal equivalent

  • 3 snacks = 1 meal equivalent

  • $3.00 a la carte = 1 meal equivalent


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Meal Equivalents

  • Lunches + (Breakfast x .66)+ (Snacks ÷ 3) + (A la carte dollars ÷ 3) = MEQ


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Meal Equivalents

  • 80 breakfasts

  • 60 snacks

  • $270 a la carte

  • 200 lunches

  • Total

  • 53 MEQ

  • 20 MEQ

  • 90 MEQ

  • 200 MEQ

  • 363 MEQ


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Food Cost Per Meal

Cost of Purchased Food Used = $2700

Meal equivalents = 3000

Food Cost Per Meal = .90


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Meals Per Labor Hour

Current meal equivalents

÷ Total Labor Hours Worked = MPLH


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Labor Hours

  • Manager 6 hours day

  • 1 staff 5 hours day

  • 1staff 4 hours day

  • Total = 15 hours day


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Meals Per Labor Hour

  • 363 MEQ ÷ 15 hours =

  • 24


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Alabama Productivity Standards

  • 16-19 meals per labor hour


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What Happens to MPLH When…

  • Participation increases?

  • Total hours worked decreases?

  • A la carte sales increase?


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Food Cost Percentage

Cost of Food÷ Total Revenue x 100 = Food Cost %


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Food Cost Percentage

  • Cost of Food =$70,000

  • Revenue = $200,000

  • Food Cost % = 35


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Food Cost Percentage

  • The percentage of total expenditures spent on food

  • Alabama standard 30-34%


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Labor Cost Percentage

Labor cost ÷ Total Revenue x 100 = Labor Cost %


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Labor Cost Percentage

Labor cost = $90,000

Total Revenue = $200,000

Labor Cost % = 45


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Labor Cost Percentage

  • The percentage of total expenditures spent on labor

  • Alabama standard is 42-46%


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Anchor Your Budget

Questions?


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