Account for batch yield and ingredient waste before setting a menu price. Start with recipe sheets, supplier invoices and stock counts. Each example below uses hypothetical values you can replace.
Recipe Cost per Saleable Portion
Spread batch costs across portions that can actually be sold.
Portion cost = (ingredients + labour) / (portions × (1 − loss))
Show example inputs and result
| Ingredient batch cost | 90 |
|---|---|
| Batch preparation labour | 30 |
| Produced portions | 60 |
| Unsaleable share | 5 % |
Result: 2.1053 per saleable portion.
Use saleable yield, with loss below 100%. Packaging, delivery and fixed overhead must be added separately.
Open recipe cost per saleable portionWeekly Ingredient Waste Cost
Measure waste using purchase cost and disposal expense.
Weekly waste cost = purchases × discarded share + disposal
Show example inputs and result
| Weekly ingredient purchases | 2,500 |
|---|---|
| Discarded share at cost | 8 % |
| Disposal cost | 20 |
Result: 220 per week.
Menu-price revenue was not necessarily available. This tool values waste at entered purchase cost.
Open weekly ingredient waste costUsable Material Cost
Account for cutting waste or unusable stock before pricing delivery.
Cost per usable unit = purchase cost / (purchased units × usable share)
Show example inputs and result
| Purchased material cost | 1,000 |
|---|---|
| Purchased units | 100 |
| Usable share | 90 % |
Result: 11.1111 per usable unit.
Yield must be greater than zero. Keep purchased and usable quantities in the same measurement unit.
Open usable material costSales Volume for Target Profit
Plan completed sales to cover overhead and an entered profit target.
Required volume = ceiling((fixed costs + target profit) / unit contribution)
Show example inputs and result
| Period fixed costs | 8,000 |
|---|---|
| Target operating profit | 4,000 |
| Revenue per cover | 500 |
| Variable cost per cover | 300 |
Result: 60 sales.
The unit contribution must be positive. Check whether delivery capacity can support the resulting volume.
Open sales volume for target profitUse the results in your plan
For a restaurant business, review ingredients, service labour, and facility overhead across the complete workflow. Use one consistent period and delivery unit: a cover. Compare the assumptions with recorded outcomes after delivery, then update the estimate.
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