Food cost

Food cost is the foundation of kitchen profitability. You calculate it by dividing the cost of the ingredients that go into a dish by that dish's selling price, always ex-tax (HT), then multiplying by 100. A plate whose ingredients cost 4.20 and which sells for 14 ex-tax runs a 30% food cost. Track it two ways: per dish (theoretical food cost) and across the whole kitchen (actual food cost, purchases measured against sales).

Most full-service kitchens target 28 to 35%. Below that, portions may be too lean or prices too high; above it, margin is bleeding somewhere — supplier price creep, over-portioning, waste, or theft. The gap between your theoretical and your actual food cost is exactly where the money goes, and closing it is the single highest-leverage habit a chef can build.

The most common mistake is measuring against the tax-inclusive (TTC) price, which flatters the number and hides the real cost — always work ex-tax. The second is forgetting yield loss: a raw 5 kg cut trimmed to 3.5 kg costs far more per usable kilo than the invoice line suggests.