What you will get from this page
A practical, step-by-step view of restaurant COGS calculation for Indonesian hospitality operators — written to help you act, not to sell private chef bookings.
Recipe cost (plate cost)
Sum ingredient costs at current purchase prices for the exact recipe yield, then divide by portions produced. Update when supplier prices move.
Theoretical food cost
Multiply each item’s plate cost by quantity sold in the period, sum, and divide by food sales. This is what cost “should” be if recipes were followed perfectly.
Actual food cost
Opening inventory + purchases − closing inventory, divided by food sales (definitions must match your chart of accounts). The gap versus theoretical is your operational leakage signal.
What to do with variance
Large variance points to portion drift, waste, receiving errors, unrecorded staff meals, theft, or bad recipes. Investigate process before cutting quality. For a facilitated review, see kitchen consulting and audit.
Related commercial service
Menu Development and Training
Menu strategy, costing, recipe standardisation, tasting, plateware, section training, cooking trials, and post-launch accompaniment.
FAQ
Quick answers
Short clarifications so you can decide the next step faster.
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