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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

Anchor Your Budget

Dr. Mary Kay Meyer

Alabama School Nutrition Association

alabama cnp money pie
Alabama CNP “Money” Pie

Food 30-34%

Other 20-28%

Labor 42-46%

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

Beginning Food Inventory

+ Food Purchases

_____________________

= Food Available

- Ending Inventory

= Cost of Purchased Food Used

meal equivalents
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
meal equivalents9
Meal Equivalents
  • Lunches + (Breakfast x .66)+ (Snacks ÷ 3) + (A la carte dollars ÷ 3) = MEQ
meal equivalents10
Meal Equivalents
  • 80 breakfasts
  • 60 snacks
  • $270 a la carte
  • 200 lunches
  • Total
  • 53 MEQ
  • 20 MEQ
  • 90 MEQ
  • 200 MEQ
  • 363 MEQ
food cost per meal
Food Cost Per Meal

Cost of Purchased Food Used = $2700

Meal equivalents = 3000

Food Cost Per Meal = .90

meals per labor hour
Meals Per Labor Hour

Current meal equivalents

÷ Total Labor Hours Worked = MPLH

labor hours
Labor Hours
  • Manager 6 hours day
  • 1 staff 5 hours day
  • 1staff 4 hours day
  • Total = 15 hours day
meals per labor hour14
Meals Per Labor Hour
  • 363 MEQ ÷ 15 hours =
  • 24
alabama productivity standards
Alabama Productivity Standards
  • 16-19 meals per labor hour
what happens to mplh when
What Happens to MPLH When…
  • Participation increases?
  • Total hours worked decreases?
  • A la carte sales increase?
food cost percentage
Food Cost Percentage

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

food cost percentage18
Food Cost Percentage
  • Cost of Food =$70,000
  • Revenue = $200,000
  • Food Cost % = 35
food cost percentage19
Food Cost Percentage
  • The percentage of total expenditures spent on food
  • Alabama standard 30-34%
labor cost percentage
Labor Cost Percentage

Labor cost ÷ Total Revenue x 100 = Labor Cost %

labor cost percentage21
Labor Cost Percentage

Labor cost = $90,000

Total Revenue = $200,000

Labor Cost % = 45

labor cost percentage22
Labor Cost Percentage
  • The percentage of total expenditures spent on labor
  • Alabama standard is 42-46%
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