Explain the methods of costing used in food service establishments with examples.

How to lay out the answer. Follow the frame, then write it in your own words.

1 · Open in two lines. Costing finds what a dish, meal, menu or event really costs. It is the base for pricing, budgeting and cost control.
2 · Steps in dish costing. [Flow: standardised recipe → quantities as purchased → unit prices → cost of each ingredient → total → ÷ portions]
3 · Dish costing example. Pulao for 50: ₹770 ÷ 50 = ₹15.40 per portion.
4 · Meal and menu costing.
- Meal: add dishes per head: ₹2,300 ÷ 100 = ₹23; plus labour and overheads.
- Menu: average of a seven-day cycle: ₹630 ÷ 7 = ₹90 per day.
5 · Event costing. Food + labour + hire + transport + disposables = ₹30,000; ₹150 per plate; with 20% profit, ₹180.
6 · In a real kitchen. Costed recipes show that adding millets or greens may cost only a rupee or two per head.
7 · Close in one line. Accurate costing lets a unit price fairly, stay in budget and still feed people well.

Scoring tip: Show every multiplication on a separate line and write the unit (₹, kg, portions); examiners award method marks even if one figure slips.