Theoretical vs Actual Food Cost Calculator
Compare inventory-based food usage with recipe cost from item sales. Separate recorded waste, comps, staff meals, and other known uses so the remaining variance is visible and assigned for review.
Nothing entered here is saved or submitted. Use the same cutoff time and valuation method across inventory, invoices, transfers, sales, and exception records.
Review period and actual inventory usage
Actual usage equals beginning inventory plus purchases and transfers in, less ending inventory and transfers out.
Menu items sold and current recipe cost
Use the item quantity from the POS and the recipe cost version that was active during the same period. Net sales per unit should reflect discounts and refunds.
Documented food use outside sold items
Enter cost, not selling price. Keep source records for each category.
Variance is a signal, not a diagnosis
The gap can come from count error, invoice timing, price changes, recipe drift, portions, substitutions, waste, unrecorded staff meals, comps, theft, spoilage, or a mismatch between POS and inventory periods. Reconcile the records first, then fix the repeatable process that explains the remaining difference.