Food Cost Variance

The difference between actual and ideal food costs. Positive variance signals waste, theft, or portion inconsistencies that need addressing.

Actual Food Cost — Real food costs calculated from beginning inventory, purchases, and ending inventory over a period. Should be reconciled weekly against ideal cost.
Ideal Food Cost — The theoretical food cost percentage assuming zero waste, theft, or errors. Calculated using exact recipe portions and purchase prices.
Portion Control — Standardizing serving sizes to ensure consistent food costs, customer satisfaction, and plate presentation across all dishes and service staff.