Compare net sales on a consistent basis

Separate channels and distinguish menu value from the amount retained after discounts and refunds. Reconcile platform settlements to the orders they cover. Ask your accountant to keep taxes and accounting periods consistent so comparisons are meaningful.

Check whether growth came from more orders, higher prices or a different mix. A month with more delivery orders may need more packaging and incur different charges. Compare like with like before judging performance.

Check the cost of the dishes you actually sell

Choose the highest-volume dishes and update ingredient quantities and purchase costs. Include accompaniments and packaging where they apply. Compare recipe assumptions with what is issued and used in the kitchen.

Use contribution as a first view: net selling price less costs that vary with that order. It is not net profit; rent, core salaries and other fixed costs still need to be covered. Ask your accountant to help classify mixed costs consistently.

Record waste with a reason

For a short review period, record what was discarded and why: preparation loss, spoilage, overproduction, returned food or incorrect orders. Use consistent units and avoid counting the same loss twice.

Discuss the largest repeated causes with the kitchen team. Test a preparation quantity, storage routine or order check on a limited basis. Do not reduce portion quality or compromise food safety to make a cost number look better.

Match staffing and purchasing to demand

Look at order patterns by day and service period alongside rostered hours. Ask whether preparation, receiving and closing work explain apparent quiet periods before changing the roster. Total hours alone do not show how much work is necessary.

Review purchasing against usage and stock on hand. A low unit price is not useful if the quantity leads to spoilage. Keep a record of unusual events, supplier changes and closures when comparing periods.

Choose one change and review the whole result

Possible tests include simplifying a low-demand item, correcting an unnecessary discount or changing preparation quantities. Choose a review period and track customer response, waste and workload as well as contribution.

Avoid a universal food-cost target copied from another restaurant. Format, menu, location and service model differ. Establish your own baseline, reconcile it with the accounts and decide what needs further investigation.

  • Net sales and order count by channel
  • Variable cost for selected dishes
  • Waste quantity and cause
  • Rostered hours and service demand
  • Discounts, refunds and settlement differences
Your next step

Start with channel-level sales, a few current recipe costs and a waste log. Find the cause of the gap before asking the kitchen to deliver more volume.

Sources