| Term | Definition |
|---|
| The main dish of an American meal, usually meat, poultry, fish or shellfish accompanied by a vegetable and starch; in France, the first course served before the fish and meat courses. | What is an entree? |
| A set of written instructions for producing a specific food or beverage; also known as a formula. | What is a recipe? |
| A recipe producing a known quality and quantity of food for a specific operation. | What is a standardized recipe? |
| The total amount of a product made from a specific recipe; also, the amount of a food item remaining after cleaning or processing. | What is a yield? |
| The number used to increase or decrease ingredient quantities and recipe yields. | What is a conversion factor (C.F.)? |
| The condition or cost of an item as it is purchased or received from the supplier. | What is as purchased (A.P.)? |
| The price paid to acquire one of the specified units. | What is unit cost? |
| The total cost of ingredients for particular recipe; it does not reflect overhead, labor, fixed expenses or profit. | What is total recipe cost? |
| The amount of the total recipe cost divided by the number of portions produced from that recipe; the cost of one serving. | What is cost per portion? |
| The amount of a food item available for consumption or use after trimming or fabrication; a smaller, more convenient portion of a larger or bulk unit. | What is edible portion (E.P.)? |
| Expenses related to operating a business, including but not limited to costs for advertising, equipment leasing, insurance property rent, supplies and utilities. | What is overhead costs? |
| The ratio of the cost of foods used to the total food sales during a set period, calculated by dividing the cost of food used by the total sales in restaurant. | What is food cost percentage? |
| The listing and counting of all foods in the kitchen, storerooms and refrigerators. | What is inventory? |
| The amount of stock necessary to cover operating needs between deliveries. | What is parstock (par)? |
| A system of rotating inventory, particularly perishable and semiperishable goods, in which items are used in the order in which they are received. | What is FIFO (first in, first out)? |
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