Restaurant Food Cost Percentage Calculator
Calculate your actual restaurant food cost percentage for accounting periods or individual recipe plates, comparing against the 28% to 32% industry benchmark.
Periodic Restaurant Food Cost Percentage Formula
Food Cost % = [(Beginning Inventory + Food Purchases − Ending Inventory − Comps) / Total Food Sales] × 100- Beginning Inventory: Dollar value of all food stock on hand at the start of the month.
- Purchases: Wholesale vendor invoice totals received during the accounting period.
- Ending Inventory: Physical count valuation of food stock on hand at month-end.
- Comps & Promos: Manager meals, VIP comped dishes, and waste removed from sales.
Step-by-Step Worked Example
Calculation Steps:
How to Use This Calculator
Assumptions & Limitations
- Food sales must be strictly greater than zero to evaluate food cost percentage.
- Excludes front-of-house beverage/liquor sales unless conducting a combined F&B audit.
Frequently Asked Questions
What is a good food cost percentage for a restaurant?
Most profitable full-service and fast-casual restaurants target a food cost between 28% and 32%. Upscale steakhouses often run 32% to 35% with higher check averages, while pizzerias and pasta concepts can achieve 20% to 25%.
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