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Ideal Food Cost

The theoretical food cost percentage assuming zero waste, theft, or errors. Calculated using exact recipe portions and purchase prices.

The theoretical food cost percentage assuming zero waste, theft, or errors. Calculated using exact recipe portions and purchase prices.

Related terms

  • Actual Food Cost — Real food costs calculated from beginning inventory, purchases, and ending inventory over a period. Should be reconciled weekly against ideal cost.
  • Food Cost Variance — The difference between actual and ideal food costs. Positive variance signals waste, theft, or portion inconsistencies that need addressing.

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