Edible portion vs. as-purchased
Also called: ep vs ap · edible portion cost · as purchased cost
As-purchased (AP) cost is the invoice price per unit. Edible portion (EP) cost is what the usable part costs after trim, peel and cook loss. Recipes must be costed in EP; purchasing happens in AP. Mixing them up is the most common and most expensive costing error in a kitchen.
AP → EP
EP cost = AP cost ÷ Yield %
EP → AP (how much to order)
AP quantity = EP quantity needed ÷ Yield %
The ordering direction. Needing 40 lb of trimmed product at 62% yield means ordering 64.5 lb.
Worked example · Both directions on one item
- Carrots, AP cost
- $1.10/lb
- Yield after peel and top
- 81%
- EP cost
- $1.36/lb
- EP needed for the week
- 22 lb
- Order
- 27.2 lb AP
Run the numbers
Yield & EP cost calculator
The guide that works it through
Recipe Costing, Step by Step
How to cost a recipe properly: yield-adjusted ingredient costs, sub-recipes, the Q factor, and a full worked example from invoice to plate cost to menu price.
Related terms
Yield percentage
The share of a purchased ingredient that survives trimming, peeling and cooking to reach the plate.
Butcher's test
A one-time measurement that converts a whole primal or case into a true edible-portion cost.
Plate cost
The total ingredient cost of one served portion, garnish and sides included.