## The Butchers Yield Test

The purpose of a butchers yield test is to find the accurate costs of fabricated meats, fish and poultry. This is done to determine the amount of usable meat and trim from a particular fabrication and to calculate the value of all edible cuts, including not only the portion of meat served to the guest, but also the value of bones used for stock and of trim used for ground meat, pates, soups, or other dishes.

General procedures: Select the item to be tested and record the AP weight (make sure that you use the same scale for the entire test). Fabricate the item to desired specifications. Keep all parts (bones, fat, usable trim, for instance) in separate tubs or trays, and record all weights.

Use current prices for the meat item as purchased. Use market values for fat, bones, or usable trim. For instance, if you save the lean meat to make ground meat, the value of that part of the trim is the price you would pay to purchase ground meat.

1. Determine the As-Purchased Cost (APC)

**As-purchased weight x as-purchased price per lb = APC
Example: 28lb ÷ $1.30/lb = $36.40 (APC)**

2. Fabricate the meat

**Example: #103 Beef rib trimmed to #109 beef rib (roast ready)**

3. Determine the Total Trim Weight and Value

**Fat trim weight x Market price per lb. = Trim Value of fat
+ bones trim weight x market price per lb. = Trim Value of bones
+ usable trim weight x market price per lb. = Trim value of trim
Example: 3lb fat x $0.10/lb = $0.30
+ 4lb. bones x $0.30/lb = $1.20
+ 5lb. usable trim x $1.30 = $6.50
12lb. Total Trim Weight = $8.00 Total trim value**

4. Determine New Fabricated Weight (NFW)

**As-purchased weight – Total Trim Weight = New Fabricated Weight (NFW)
Example: 28lb. APW – 12lb. Total Trim = 16lb. NFW**

5. Determine the New Fabricated Cost (NFC)

**APC – Total Trim Value = New Fabricated Cost (NFC)
Example: $36.40 – $8.00 = $22.40 NFC**

6. Determine the New Fabricated Price per Pound (NFPP)

**NFC ÷ NFW = NFPP
Example: $28.40 ÷ 16lb. = $1.77 per pound (NFPP)**

7. Determine the Cost Factor (CF)

**NFPP ÷ As-purchased price per lb. = Cost Factor (CF)
Example: $1.77 per pound ÷ $1/30 per lb. = $1.36 Cost Factor (CF)**

8. Determine the Yield Percentage

**NFW ÷ APW = Yield Percentage
Example: 16lb ÷ 28lb = 57% Yield Percentage**

9. Determine the number of portions of Final Product from the Fabrication

**NFW x 16oz = Total number of ounces
Total number of ounces ÷ portion size = Number of portions
Example: How many 12oz portions can be obtained from 16lbs of trimmed meat?
16lbs x 16oz = 256 ounces
256oz ÷ 12oz = 21.33, or 21 portions**

10. Determine the Cost per Portion

**NFPP ÷ 16oz = Cost of 1 ounce
Cost of 1 ounce x Portion size = Cost per portion
$1.77/lb ÷ 16oz = 0.1106, or 11.06 cents/oz (cost of 1 ounce)
0.1106 x 12 ounces = $1.327 (cost per portion)**

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