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Costing template: portioning and shrinkage
Calculate from purchased animal to sales price per cut
Use this schedule each time you portion a whole animal or a larger piece. It helps you keep track of waste and find the selling price that makes the numbers work.
§1. Procurement
| Field | Value |
|---|---|
| Raw material / animal | ____ |
| Purchased weight (kg) | ____ |
| Purchase price in total (kr.) | ____ |
| Food cost per kg purchased | ____ |
§2. Weigh the cuts
| Cutting out. | Weight (kg) | Application |
|---|---|---|
| ____ | ____ | Full price |
| ____ | ____ | Full price |
| ____ | ____ | Refinement (farce/sausage) |
| Afpuds/ben | ____ | Stock / disposal |
§3. Calculate yield and waste
- 01Salgbar vægt = summen af de udskæringer, der kan sælges.
- 02Udbytte % = salgbar vægt ÷ indkøbt vægt × 100.
- 03Svind = indkøbt vægt − salgbar vægt.
- 04Kostpris pr. salgbart kg = indkøbspris i alt ÷ salgbar vægt.
§4. Add contribution margin
| Field | Value |
|---|---|
| Food cost per kg saleable | ____ |
| Costing factor / DB | ____ |
| Guiding sales price per kg | ____ |
§5. Follow-up inspection
- 01Compare expected turnover with actual.
- 02Was the shrinkage as calculated? Adjust next calculation.
- 03Could more polishing waste be refined instead of discarded?