Menu calculation and food cost sheet
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Food cost is the proportion of the selling price that the raw materials for a dish cost. Being able to calculate this is just as much part of the trade as the technique behind the dish — a fantastic dish that loses money per plate does not last long.
§Ingredient list and cost price
| Ingredient | Amount per portion | Price per unit | Price per portion |
|---|---|---|---|
- 01List all ingredients in the dish, including garnish, sauce and decoration — not just the main ingredient.
- 02Use the actual purchase price, not a rounded guess price.
- 03Factor in waste (e.g. peel, bone, trimmings) in the actual price calculation per portion.
- 04Apply mass in several batches, not all at once
§Calculation of food cost percentage
Food cost percentage is calculated as the raw material price per portion divided by selling price (excluding VAT) multiplied by 100. Many kitchens work from a targeted food cost percentage which controls how the selling price should be set when the raw material price is known.
| Ret | Raw material price/portion | Sales price (excl. VAT) | Food cost % | Contribution margin |
|---|---|---|---|---|
§Follow-up
- 01Recalculate the calculation when purchasing prices change significantly.
- 02Compare the actual material consumption (from stock counts) with the theoretical calculation to catch waste.
- 03Use the calculation actively when new dishes are added to the menu — not just once at the start of the menu.