Food cost per serving comes from the actual quantity of each ingredient, not total kitchen purchases divided by menus sold. Purchase prices must be normalized to recipe units and adjusted for usable yield.
Calculate from the smallest recipe unit
If one kilogram of meat costs IDR 120,000 and has an 80% usable yield, usable cost is IDR 150 per gram, not IDR 120. A 120-gram serving therefore carries IDR 18,000 of meat cost before seasoning, sides, packaging, and other waste.
Keep cost assumptions current
- Use the latest purchase price or an agreed average.
- Account for net yield when ingredients are peeled, trimmed, or shrink.
- Keep kilogram, gram, liter, and milliliter conversions consistent.
- Separate food cost from labor and overhead.
- Review selling prices when input costs or portion sizes change.
Food-cost percentage is serving cost divided by the pre-tax selling price. Targets vary by concept; transparent and regularly reviewed assumptions matter more than one universal benchmark.
Ready to Run a Cleaner Outlet Operation?
Try MoovePOS for 14 days. Connect transactions, inventory, customers, teams, and reports while keeping checkout available during connection issues.
