has been calculated based on the portion size used and food costs of each standardized recipe.
A manager may also extend a report such as this for additional meals and additional special diets. A more complete costing report for the cycle day also indicates how many clients are being served on each diet. A sample menu cost report showing these extensions appears in Table 14.8.
The concept of price comparison will be discussed in more detail in Chapter 17 with the subject of cost containment when the variance of actual costs versus budgeted costs are examined and how adjustments will be made to these variances as they occur.
Table 14.7 Menu Pre-Cost Report for One Meal
MEAL: Breakfast Menu, Cycle Day 1, Regular Diet Menu Item
Orange Juice Cheese Omelet English Muffin Margarine Jelly