Sample result
Recipe Costing Builder for Restaurants
The owner asked this:«The menu has been printed since February and I buy meat three times a week. I want to know which of my three mains stopped paying, with numbers I can show the chef.»
① The costing card for the house bandeja, with a date on every price
The portion that leaves the pass was costed, not the one the menu describes. Every price carries the day of its last August invoice in Medellín, and it is per NET unit: it already has the measured yield factor applied. Without that step the table would charge trimmed weight at purchase-weight prices and the costing would come out low.
| Item | Unit | Net quantity | Unit price | Price date | Cost in the portion |
|---|---|---|---|---|---|
| Beef posta | kg | 140 g | 26,000 COP/kg | Aug 12 | 3,640 |
| Chicharrón | kg | 60 g | 32,000 COP/kg | Aug 12 | 1,920 |
| Chorizo | unit | 1 of 55 g | 1,100 COP/u | Aug 10 | 1,100 |
| Cooked cargamanto beans | kg | 180 g | 11,200 COP/kg | Aug 08 | 2,020 |
| Avocado | kg | 70 g | 14,000 COP/kg | Aug 12 | 980 |
| Arepa | unit | 1 | 950 COP/u | Aug 05 | 950 |
| Egg | unit | 1 | 800 COP/u | Aug 12 | 800 |
| White rice | kg | 120 g | 4,600 COP/kg | Aug 05 | 550 |
| Hogao (sub-recipe) | kg | 40 g | 12,500 COP/kg | Aug 08 | 500 |
| Ripe plantain | kg | 90 g | 4,200 COP/kg | Aug 08 | 380 |
| Portion close-out | Dining room | Delivery |
|---|---|---|
| Product | 12,840 | 12,840 |
| Invisibles (oil, salt, seasoning) | 460 | 460 |
| Channel packaging | 0 | 1,250 |
| Total portion cost | 13,300 | 14,550 |
| Against the 42,000 COP menu price | 31.7 % | 34.6 % |
The same plate clears the house costing rule at the table and breaks it on delivery by 2.6 points. Illustrative figures for this case.
② The verdict on all three, ranked by money and not by percentage
The old card said 16,000 COP for the sancocho; the August purchase says 16,400. Nobody had looked at it in 6 months.
| Dish | Menu price | Portion cost | Percentage | Margin in money | Units that month | Margin for the month | Verdict |
|---|---|---|---|---|---|---|---|
| House bandeja | 42,000 | 13,300 | 31.7 % | 28,700 | 1,420 | 40,754,000 | Passes · watch on delivery |
| Three-meat sancocho | 46,000 | 16,400 | 35.7 % | 29,600 | 880 | 26,048,000 | Fix |
| Garlic trout | 52,000 | 18,900 | 36.3 % | 33,100 | 610 | 20,191,000 | Fix |
Ranked by percentage, the trout looks worst. Ranked by the month's money, the one to touch first is the sancocho: 26,048,000 COP of margin against 20,191,000, and every point recovered there is worth more. The proposed fix is not a price rise: it is a review of the three meats' portion weights, which together account for 9,100 COP of the 16,400.
And an honest concession: the trout is a fished product and its price moved three times in the quarter. That cost is declared as a band, not a number, and it is reviewed every 30 days.
The full example has 1 more part(s): you see them inside the library, with your account.