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# Anchor Your Budget 2009 MS Powerpoint - PowerPoint PPT Presentation

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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Presentation Transcript

Dr. Mary Kay Meyer

Alabama School Nutrition Association

Food 30-34%

Other 20-28%

Labor 42-46%

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

• Baked Beans .14

• Apple Slaw .25

• Fresh Banana .21

• Chocolate Milk .23

• TOTAL 1.01

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

Beginning Food Inventory

+ Food Purchases

_____________________

= Food Available

- Ending Inventory

= Cost of Purchased Food Used

• 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

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

• 80 breakfasts

• 60 snacks

• \$270 a la carte

• 200 lunches

• Total

• 53 MEQ

• 20 MEQ

• 90 MEQ

• 200 MEQ

• 363 MEQ

Cost of Purchased Food Used = \$2700

Meal equivalents = 3000

Food Cost Per Meal = .90

Current meal equivalents

÷ Total Labor Hours Worked = MPLH

• Manager 6 hours day

• 1 staff 5 hours day

• 1staff 4 hours day

• Total = 15 hours day

• 363 MEQ ÷ 15 hours =

• 24

• 16-19 meals per labor hour

• Participation increases?

• Total hours worked decreases?

• A la carte sales increase?

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

• Cost of Food =\$70,000

• Revenue = \$200,000

• Food Cost % = 35

• The percentage of total expenditures spent on food

• Alabama standard 30-34%

Labor cost ÷ Total Revenue x 100 = Labor Cost %

Labor cost = \$90,000

Total Revenue = \$200,000

Labor Cost % = 45

• The percentage of total expenditures spent on labor

• Alabama standard is 42-46%

Questions?