labor and overhead cost per dish produced in a given accounting period.

Although the average cost and profit method may not be as accurate as the actual cost as the actual cost and pricing method, it is easier and faster to monitor. The information can still be very accurate, provided the assessment is done on a regular basis, usually weekly of fortnightly. This method is very useful in operations with limited menus or set of menus where menu items do not change over a set period of time (seasonal menus), and where the costs and menu prices are not likely to fluctuate within a specified period of time. The fast food and chain or franchise operations are such a type of food service operations. Gross Profit Pricing In this method a gross profit is determined and added to the food cost. The calculated gross profit may be obtained from historical over a given period. Gross profit per guest = total gross profit / number of guests Selling price = food cost + gross profit ( average) This works well for set price menus where overall food cost and gross profit figures may be used. However the figures used would nee to be updated at regulars intervals to ensure that costs are still covered by the gross profit and that the required net profit is realized. What the Market Will Bear This is a method of menu pricing whereby menu item prices are tested on the market for customer reaction. The assessment is made over a period of time by market surveys, special features, promotional days, and other forms of marketing. Price ranges and quality are tested for certain target markets. These may from time to time reflect a future trend. However they will also show that customers do not like and will not pay for. If this exercise is done correctly and the menu or other goods and services provided by the foodservice operations are designed and developed to suit a particular (intended) market target group, then the financial rewards are likely to be great, with reasonably long term trading if the perceive quality is maintained. On the other hand, if the exercise is to fall short of its expectations, then there can be serious financial operational problems. This type of menu item pricing is a common practice among many restaurateurs and hotel executives, though a great deal of experience and intuition is needed to correctly assess menu selling prices as this method assumes that every potential customer attaches certain value to the menu items and general ambience and service provided by the food service operation. The objective is to have a thorough assessment of theses needs and provide goods and services accordingly, which

January February 2008

MENU COSTING, PRICING AND ANALYSIS, PART II

Edilberto M. Tawagon Factor Method This is similar to the previous method. Again an overall food cost percentage is chosen by the management and the pricing factor calculated: Pricing factor 100 / food cost percentage This is then used to calculate selling prices of menu item where : Selling price food cost x pricing factor In both cases an overall food cost p[percentage is used to calculate the selling price. Prime Cost Method For this method both food cost and direct labor cost are taken into account. Direct labor cost involves timing labor input for the preparation of each menu item. Actual Cost Method This method, based on actual costs and profit, is by fat the most equitable, but at times the most time consuming menu pricing method. In most modern food service operations, the actual cost method can be simplified by using computer technology. Accurate cost and sales reports are required, and can be generated with the aid of electronic data processing (EDP). Average Cost and Profit This method of menu pricing is very similar to the actual cost pricing method, except that the computations for labor cost and overhead cost are averaged out for the period and divided by the number of dishes sold to arrive at an average

LCCM Research Digest

in most instances is a strong emphasis on value of goods and service provided. It is critical that this message is very t clearly conveyed to the potential customers, and only to those customers to whom service is directed. It would be a folly to try and sell an P80 per person menu to a target group which is obviously does not have the financial means to support this type of disposable expenditure. Competitive Pricing Another popular method used for menu item pricing is set to the menu item prices according to what the competitors are changing for similar menu items. This method assumes that similar food service operations also. MENU ANALYSIS The perfect menu would consist of menu items which are all great performers and are financially suitable to have on the menu. Unfortunately this is not always the case; some menu items suit the menu better than others. Manu analysis methods are used to analyze menu items, and menus, for their financial suitability. The task of menu analysis is to assess what are the most profitable items on the menu. It is the process by which management can evaluate menu pricing, design and content. Menu analysis specifically gives attention to three very important menu elements. 1. Contribution margin - analysis of gross profit for menu items relevant to menu item price 2. Menu mix assessment of customer prefer preferences in a menu item group relevant to menu item demand. 3. Customer demand the total number of customers served. By using menu analysis, management has the opportunity to establish how much money the menu and individual menu items contribute to the overall profitability rather than relying on the percentage. A menu pricing strategy which is only based on costs and costs markups could misrepresent what is actually happening with the sales revenues and profits. In menu analysis, percentages serve as evaluativ role. Hence evaluative the emphasis is not so much whether an operation is achieves a satisfactory food cost percentage but rather whether and what type of contribution to profits is derived from the menu mix. A number of menu analysis methods have been developed by various people. The most notable which will be y discussed here were put forward by: Miller Kasanava and Smith Pavesic Hayes and Huffman In the last few years, menu analysis models have achieved reasonable reliability, particularly in the US. However, it is important to note that experience and managerial judgment are still key critical factors in menu planning. There are many menu planners who solely rely on

the outcome of menu analysis as a quick fix or a solution to nu their sagging sales. This is wrong, because menu analysis will yield good news only if the menu is on target or not and what perhaps should be done in the future. Manu analysis is a menu marketing tool, and it cannot compensate for a bad menu nnot planning. Expert knowledge in this area is still a prerequisite. References: Folsom, L. (1974). The Professional Chef (4th Edition). Boston: Cahners Books International. Kotchover, L. (2000). Management by Menu. USA: MC John Willey and Sons. West and Wood. (2003). Food Service in Institution. USA: Mcmillian Publishing Inc.

MODULATION OF PROGRAMMED CELL DEATH BY MEDICINAL PLANTS: A NEW LOOK AT HERBAL MEDICINE
Rosalinda Mercedes E. Castillo Introduction Filipinos have been accustomed to traditional medicine. It is not uncommon to see local medicine men or quack doctors being summoned for minor ailments, i.e. fever, vomiting, snakebites. Macerated leaves of certain plants mixed with certain concoctions are placed on the patients forehead purportedly to relieve him of his fever, or at worst, evil spirits. Funny as it may seem, it is this local practice that feeds the pharmaceutical industry with the raw materials with which it churns out very expensive medicines. y The thriving pharmaceutical industry is a concrete example of what these medicinal plants can do. From the lowly charantia from ampalaya (bittergourd, Momordica

Vinca rosea (periwinkle, chichirica) is a source of a potent anticancer drug.

LCCM Research Digest

charantia) as adjuvant treatment for diabetes, lagundi ( ) (Vitex negundo) tablets for coughs, sambong (Blumea balsamifera Blumea balsamifera) tea as anti-flatulent, to the anti-cancer drug cancer vincristine/vinblastine/catharantine from chichirica ( (Vinca rosea, Catharanthus roseus, Lochnera rosea Gone were rosea). the days when science students would pound leaves and test its effect on bacteria (antibacterial), fungi (antifungal), or settle for determination of its lethal dose (LD50) or concentration (LC50). Today, extracts can be purified using state state-of-the-art equipment, i.e. High-Performance Liquid Chromatography Performance (HPLC), and tested using appropriate bioassays. Apoptosis, necrosis and oncosis In performing bioassays, it is now possible to

immunohistochemical staining of apoptotic bodies or tumor markers. Programmed cell death: The new thrust in biological research Cells are normally programmed to die. Within a span of 60 or more divisions, the cells start to commit suicide. This is called the Hayflick limit (Karp, 2008). This is e. the reason why many people experience loss of memory as they grow old, the skin loses its elasticity, the bones become brittle. With so many debilitating diseases resulting from uncontrolled programmed cell death, it is imperative that mmed researches be undertaken to find ways to retard if not totally halt the onset or progression of programmed cell death. Pharmacological modulation of programmed cell death Researches are being undertaken by academic institutions and pharmaceutical companies on possible nstitutions effects of plant extracts on different pathologic conditions. While many plant sources, like ampalaya, have been identified as effective adjuvant treatment for diabetes, other plants are being tested for their efficacy, i.e. duhat (Syzygium sp.); virgin coconut oil (VCO) from Cocos nucifera. Against cancer, cacao (Theobroma cacao), and . ( makabuhay (Tinospora rumphii) show great potential Tinospora rumphii against liver and bladder carcinoma, respectively. While the actual mode of action of plant extracts against diabetes is as yet to be determined, it has partially been established in cancer cells.

determine to actual mode of action of the active principle in living systems. The tedious job of having to mix so many reagents has been eliminated by using assay kits which are now available at reasonable prices, i.e. Annexin Annexin-V- FLUOS Staining Kit (Roche); DeadEndTM Colorimetric/Flurometric TUNEL System (Promega). The investigator can determine if the plant extract can induce the cells to undergo apoptosis or programmed cell death, necrosis, or oncosis (cancer) by simple color reactions which can be observed using an ordinary compound microscope. Programmed cell death (pcd) is cell suicide; the ) damaged cell decides to die for the good of the organism. It is as if the cell is programmed to die or maybe induced to die, but not killed. In necrosis, the cell is murdered. Chemical substances at toxic levels can kill cells regardless of whether they are normal or abnormal (cancer or dead) cells. In oncosis, the cell refuses to die. Even in the presence of substances which were meant to kill them or, at the very least, ill induce cell death, the cells keep on proliferating at a fast rate, disregarding hormonal or other signals for them to stop. These three metabolically different groups of cells can be differentiated easily using histopathological staining or ical
Theobroma cacao is the source of polyphenols which act as antioxidants.

Philippine medicinal plants that modulate programmed cell death Stability of cell population is known to be a balance between cell proliferation and apoptosis. An increase in cell proliferation with a corresponding decrease in apoptotic rate will result in an increase in the size of the tissue. This is evident in growing organisms and during oncosis.

LCCM Research Digest

Conversely, a decrease in proliferation and an increase in apoptotic rate results in tissue degeneration. For a plant extract to be effective, it must modulate either cell proliferation or programmed cell death (Wang, et al., 2004).. Increases programmed cell death in somatic cells. Many local plants can induce programmed cell death in somatic cells, the cells of the body other than sex cells (gametes). These include ampalaya (Momordica ch Momordica charantia), avocado (Persea americana), camachile (Pithecolobium Pithecolobium dulce), kamias (Averrhoa bilimbi), papaya (Carica papaya Carica papaya), squash (Cucurbita maxima), tomatoes ( ), (Lycopersicon esculentum), and radish (Raphanus sativus (seeds, roots). By increasing pcd in somatic cells, cancer is prevented in the liver and other vital parts of the body by antioxidants in these plants (beta-carotene in avocado; lycopene in tomatoes). carotene Increases programmed cell death in germ cells. Abnormal increases in cell number in reproductive organs are prevented by active substances in bayabas ( (Psidium guajava), kalachuchi (Plumiera acuminata), cogon ( ), (Imperata cylindrica), kamias (Averrhoa bilimbi), makabuhay ), (Tinospora rumphii), mayana (Coleus blumei and tanglad Coleus blumei), (Cymbopogon citratus). Kamias is used as an ingredient in ). sinigang while tanglad or lemongrass is inserted in lechon manok or mixed with rice during cooking.

outdated and ineffective. Cells have become unresponsive to treatment and microorganisms have developed immunity to the t usual antibiotics. There is a vast array of diseases left untreated while a multitude of plants just lay waiting to be tapped for their medicinal potentials. References Karp, G. (2008). Cell and Molecular Biology. 6th ed. New York: Biology John Wiley and Sons, Inc. pp. 660-664. 660 Promega. (2006). Life Science Catalog. . Quisumbing, E. (1951). Medicinal Plants of the Philippines. Philippines Department of Agriculture and Natural Resources Technical Bulletin 16, Manila. pp. 98,127, 212, 300, 326, 336, 346, 352, 423, 438, 609, 632, 664, 672, 725, 732, 6 806, 815, 836, 848, 937, 944, 964. Roche Molecular Biochemicals (2007). Biochemical Catalog. Wang, S., Zheng, Z., Weng, Y., Yu, Y., Zhang, D., Fan, W., Dai, R. and Hu, Z. (2004). Angiogenesis and anti angiogenesis activity of Chinese medicinal herbal extracts, Life Sciences 74, 2467 2478. http://www.nature.com/cdd/index.html (Review-Apoptosis) (Retrieved on January 21, 2008). etrieved http://www.livinginthephilippines.com/herbalmedicine/medicinal _plants.html (Retrieved on January 21, 2008) etrieved Issue Contributors

Edilberto M. Tawagon
Faculty, HRM Department Carica papaya is the source of papain, a meat tenderizer.

Rosalinda Mercedes E. Castillo

Researcher, Research and Publications Center

Reduces programmed cell death. Plants extracts from the following reduces programmed cell death and promotes cell proliferation: malunggay (Moringa oleifera), ikmo (Piper betle), siling ), siling-labuyo (Capsicum frutescens), and Mammalis, ( ), (Pittosporum pentandrum). By reducing pcd, cell growth is promoted in ). lactating women who are advised to include malunggay leaves in their diet. Capsaicin from siling-labuyo and piperine from labuyo ikmo are also a potent inhibitors of programmed cell death. Future prospects for researches in herbal medicine earches Pharmaceutical companies are in constant search for new sources of drugs as even the tried and tested drugs become

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LCCM Research Digest