Complete guide · HoReCa Spain

Restaurant Food Cost Sheet

The food cost sheet is the detailed calculation of a dish's real cost: ingredients, waste, labor and margin. It's the basis of any well-calculated menu price.

What is a food cost sheet?

The kitchen food cost sheet is the process of calculating the exact cost of every dish on the menu. It includes:

  • Cost of each ingredient by weight
  • Estimated waste (15–25% depending on product)
  • Conversion factor (raw → cooked)
  • Total cost per portion

Food cost formula

Food Cost % = (Ingredient cost / Selling price) × 100

The ideal food cost for a restaurant is between 25% and 35%. Above 35% the dish is not profitable.

Tapas

25–30%

target food cost

Margin: 70–75%

Mains

28–35%

target food cost

Margin: 65–72%

Desserts

20–25%

target food cost

Margin: 75–80%

Calculate your dishes' food cost

Pricora automates the food cost sheet and compares it with real market prices in your area.

Do a free food cost sheet