Pinpointing Your Costs. ILSNA USDA Foods Committee January 2016

Transcription

1 Pinpointing Your Costs ILSNA USDA Foods Committee January 2016

2 Insight on Important Steps of Food Costing 1.Taste Tests 2.Student Surveys 3.Costing the Final Menu

3 Taste Tests

4 School Nutrition Goals achieved with TASTE TESTS: 1. Introduce students to new foods or newly prepared foods 1. Determine student preferences to increase efficiency, decrease waste and improve your costs.

5 Utilize your resources -- ONLINE

6 Utilize your resources -- DIETETIC INTERNS

7 Open the Door to New Foods: Informal Taste Tests

8 Sample Cups on the Service Line RD Tarrah DeClemente w/ CPS recommends offering samples on the servings lines.

9 Count the YAYs vs. NAYS using TWO Trash Containers Take the pressure off the students by asking for a simple yes or no.

10 Prepare for your Bid & Diversion: Formal Taste Tests

11 Taste Test Evaluations Cheese-Stuffed Breadsticks S. J. Morton East High School Culinary Students

12 Presentation Outline Background Methodology Results Conclusions

13 Sensory Evaluation Appearance Flavor Texture Color Size Shape Consistency Sour Bitter Sweet Salty Crispy Creamy Lumpy Sticky

14 Evaluators are asked to rank the desirability of various aspects of the food item using a 5-point scale Very Undesirable Moderately Undesirable Neither Desirable Nor Undesirable Moderately Desirable Very Desirable

15 Why have a product evaluation like this? Recently, a new type of cheese-stuffed breadstick was brought to our attention. To determine whether we should add it to our lunch menu, we need to analyze: Product Acceptability Cost/Benefit Analysis Cheese-stuffed breadsticks provide the grain and protein required servings for NSLP, making them compliant with NSLP requirements. Several companies produce similar items, so we decided to hold a blind tasting for students to evaluate the products currently on the market.

16 How did it work? Request samples Set up dates/times with culinary teacher Prepare samples Serve students Collect data

17 Results & Limitations 59 students participated. All of the students were from 3 of Claudia s culinary classes who were present on Friday, December 2nd. Total Enrollment: 3,397 Limitation: sample size is too small to represent the entire student body with significant accuracy Surveys were completed anonymously. Limitation: no demographic data

18 Score Legend Product #1 (Gilardi) 1 Very Undesirable 2 Moderately Undesirable 3 Neither Desirable Nor Undesirable 4 Moderately Desirable Appearance Score Votes Score Taste 5 Very Desirable Number of Votes Texture Score Votes

19 64% of students said this product s overall acceptability was desirable Overall Acceptability Score Number of Votes Mean Overall Score: 3.6 out of Very Undesirable Score Legend 2 Moderately Undesirable 3 Neither Desirable Nor Undesirable Moderately Desirable 5 Very Desirable

20 Comments 3 Favorite 12 Too Dry 12 Good/Good Taste 1 Least Favorite

21 Score Legend Product #2 (Beacon Street) 1 Very Undesirable 2 Moderately Undesirable 3 Neither Desirable Nor Undesirable 4 Moderately Desirable Appearance Score Votes Taste Score Votes Very Desirable Texture Score Number

22 67% of students said this product s overall acceptability was desirable Overall Acceptability Score Number of Votes Mean Overall Score: 3.7 out of Very Undesirable Score Legend 2 Moderately Undesirable 3 Neither Desirable Nor Undesirable 4 Moderately Desirable 5 Very Desirable

23 Comments 10 Good/Liked it 4 Did not like it 3 Favorite 4 Least Favorite

24 Score Legend Product #3 (Tasty Brands) 1 Very Undesirable 2 Moderately Undesirable 3 Neither Desirable Nor Undesirable 4 Moderately Desirable Appearance Score Votes Taste Score Votes Very Desirable Texture Score Votes

25 54% of students said this product s overall acceptability was desirable Overall Acceptability Score Number of Votes Mean Overall Score: 3.7 out of Very Undesirable Score Legend 2 Moderately Undesirable 3 Neither Desirable Nor Undesirable Moderately Desirable 5 Very Desirable 5 12

26 Comments 11 Favorite 7 Needs more cheese 12 Good 5 Did not like

27 Score Legend Product #4 (Bosco) 1 Very Undesirable 2 Moderately Undesirable 3 Neither Desirable Nor Undesirable 4 Moderately Desirable Appearance Score Votes Taste Score Votes Very Desirable Texture Score Votes

28 60% of students said this product s overall acceptability was desirable Overall Acceptability Score Number of Votes Mean Overall Score: 3.5 out of Very Undesirable Score Legend 2 Moderately Undesirable 3 Neither Desirable Nor Undesirable 4 Moderately Desirable 5 Very Desirable

29 Comments 5 Favorite 7 Did not like it 13 Good 3 Least Favorite

30 Product #5 (Beacon Street 50/50 Cheese) Score Legend 1 Very Undesirable 2 Moderately Undesirable 3 Neither Desirable Nor Undesirable 4 Moderately Desirable 5 Very Desirable Appearance Score Votes Taste Score Votes Texture Score Votes o

31 52% of students said this product s overall acceptability was desirable Overall Acceptability Score Number of Votes Mean Overall Score: 3.4 out of Very Undesirable Score Legend 2 Moderately Undesirable 3 Neither Desirable Nor Undesirable 4 Moderately Desirable 5 Very Desirable

32 Comments 6 Favorite 6 Not good 4 Least favorite 17 Good

33 Product #2 (Beacon Street) received highest scores for overall acceptability with 67% desirable acceptability Product #2 (Beacon Street) also received highest mean score: 3.7 Product #3 (Tasty Brands) received the most comments as the favorite Product #5 (Beacon Street 50:50) received the lowest overall acceptability scores; only 52% reviewed its overall acceptability as desirable

34 Surveys

35 Surveying your Audience

36 Know your Audience -- Age Appropriate Elementary School High School CONTESTS PRIZES

37 Know your Audience - VISUALS Reign Supreme

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39 Considering your Survey

40 Involvement Benefits Buy-in Familiarity Engagement + Take advantage of the taste test as a time to communicate core messages about the featured foods, especially their health benefits.

41 Menu Costing

42 Financial Management Pricing of products and services offered in a Child Nutrition Program must cover the cost associated with producing them. Before adequate pricing can be set, the cost to produce menu and food items must be determined through pre-costing.

43 Financial Management Reimbursable meals The total cost to produce the meal should be equal to or less than the amount of revenue received from federal reimbursement and the student portion payments. Non-reimbursable meals or food items The revenue received must be equal to or greater than the cost.* *Customer perceived value will influence the pricing of some items.

44 Pre-Costing Determine if a food or menu item should be purchased already prepared or made from scratch. Determine price to charge for a la carte, vending and catering. Determine if a product or service should be continued. Sets the standard on how much a menu should cost. Post costing of meals checks to see if goals were met.

45 Pre-Costing Determine if a menu item is affordable. Determine if product should be sold. Will the customer consider the price reasonable and be willing to pay the price that needs to be charged? Program compliance for nonprogram revenue tool, and nonprogram food pricing (Policy Memo SP )

46 Pre-Costing Food Items Determine the number of servings or portions each purchase unit will provide. Divide cost per unit, as indicated in inventory records, by the number of serving or portions per unit.

47 Pre-Costing Food Items 1 case of individual cereal bowl packs has 96 bowls and costs $32.85 Number of servings per purchasing unit: 96 Cost per unit (case): $32.85 $ = $.34

48 Pre-Costing Recipes The cost of food items per quantity used in the recipe divided by the number of portions that the recipe yields. If portion sizes are different for age/grade groups the cost of the recipe for each age/grade group should be determined.

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50 Pre-Costing Menus For menus that are offered without providing a choice between menu items or using OVS, the total menu cost is simply sum the cost of each menu item. Examples: grab and go meals or sack lunches on field trips.

51 Total Menu Cost

52 Pre-Costing menus with Offer Verses Serve OVS impacts the number of food items that will be selected by students from the planned menu. Total number of meals forecast to be served Cost per serving of each menu item Forecast of the number of servings for menu item (derived from prior production records that demonstrates what was actually served.)

53 OVS Step 1 Divide the number of servings forecast for each menu item by the total number of meals that are forecast to be served. This will determine the proportion of meals that are expected to be selected for each menu item. 200 Reimbursable meals are planned. Green beans cost.08 per portion to produce. 125 serving are forecasted to be served on the day that the green beans are on the menu. 125 servings 200 total meals =.625

54 OVS Step 2 Multiply the proportion of students expected to select each menu item by the cost per serving of the menu item. 200 Reimbursable meals are planned. Green beans cost.08 per portion to produce. 125 servings are forecasted (planned) to be served on the day that the green beans are on the menu..625 X.08 =.05 (Proportion of students expected to select X cost per serving)

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56 Pre-costing menus with choices When offering choices between menu items the same process that was demonstrated for OVS is utilized. Identify all menu items, the forecasted number of servings for each and the cost per serving.

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58 Menu Cost Comparison Total Menu Cost $1.50 OVS Menu Cost $1.11 Choice Menu Cost $1.07

59 Pre-Costing Menus Computer Software Programs can be a benefit when it comes to costing menus

60 Questions