Count stock the same way each week to control food cost and plan orders.
Food cost is one of the two largest costs in a restaurant, next to labor. A regular count shows where money goes: waste, over-ordering or untracked use.
Organize the sheet in the order of your walk-in, freezer and dry store so counting is fast.
13 items. Complete it digitally or on paper, whichever your team prefers.
| Field | What to write |
|---|---|
| Item | Chicken breast, 10 lb case |
| Par | 6 cases |
| On hand | 2.5 cases |
| Unit cost | $34.00 |
| Value | $85.00 |
| Order | 4 cases |
A burger restaurant counts every Sunday night. Opening inventory was $6,200, purchases $9,800 and closing inventory $5,900, so food used is $10,100. With $33,000 sales, food cost is 30.6%.
Counting at the same time each period and valuing at invoice cost gives a food cost percentage that can be compared week to week, which is how a restaurant notices waste, theft or a supplier price jump. Ending inventory is also needed to work out cost of goods sold on the business’s tax return.
| Count | Sun Feb 9, 10 pm, Rosa and Eddie, Taqueria Luna, San Antonio |
|---|---|
| Avocados | Par 6 cases, on hand 2 at $42.00, value $84.00, order 4 |
| Corn tortillas | Par 10 cases, on hand 7 at $18.50, value $129.50, order 3 |
| Chicken thighs | Par 5 cases, on hand 3 at $76.00, value $228.00, order 2 |
| Total, all areas | $4,980.00 |
| Food cost | $5,210 opening + $8,340 purchases – $4,980 closing = $8,570; 31.1% of $27,600 sales |
| Order placed | Mon Feb 10, 8 am |
The food cost line uses this sheet’s closing total, $4,980, which only works because Sunday’s deliveries were put away before the count. Each order quantity is par minus count, so nobody reorders by feel.
Weekly is common; high-value items can be daily.
The amount you want on hand between deliveries.
(Opening + purchases − closing) ÷ sales.
Yes.
Using the latest invoice price is simple and close enough for most restaurants. What matters most is using the same method every count, so food cost moves because of usage and not because the valuation changed. Note the method at the top of the sheet.
Either value them at their ingredient cost or leave them off and count only raw stock, but choose one and stick to it. Kitchens that prep heavily on Sunday will see swings in food cost if the rule changes from week to week.
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