Food Cost - EZA

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Food Cost

1. Plate Cost (single menu item)


*Formula: (cost/sales price) 100 = PC%
*Formula: sales price x PC% = X/100 = cost

2. COGS (Cost of Goods Sold)


*Formula/s:
a.) Beginning Inventory + Purchases – End Inventory = Usage
b.) Usage/Sales = COGS
c.) COGS x 100 = COGS%

note: COGS can be used to determine period cost for any category in a restaurant/business such as,
food cost, beverage cost, merchandise cost. It would be best to be list all item per category.

Techniques on how to cost a plate of food manually:

1. Standardize your Recipes.

List of ingredients, time, preparation/mice en place, units of measurements, and weights!

2. Create a recipe costing template

Ingredients, purchased units, unit purchase cost, yield, actual unit cost, serving unit, serving unit, unit
serving cost, and portion cost.

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