📝 Purchasing, suppliers & strategy · ⏱️ 3 min read

How do I calculate the purchase price of beef per portion when buying a whole quarter?

📝 KitchenNmbrs · updated 13 Mar 2026

Buying a whole quarter of beef seems cheaper per kilo, but due to cutting loss you often pay more per portion than you think. Many restaurant owners calculate based on the purchase price per kilo, while they actually get much less usable meat after boning and portioning. In this article you'll learn step-by-step how to calculate the real portion price.

Why buy a whole quarter?

Buying a whole quarter of beef has advantages: lower price per kilo, more control over quality, and you can decide how to divide it yourself. But there's a catch.

The price per kilo you pay is NOT the price you ultimately pay for your meat. Due to bones, fat and cutting loss you get less usable meat than you purchase.

⚠️ Important:

Never calculate with the purchase price per kilo for your cost price calculation. You get less usable meat, so it becomes more expensive per kilo.

What is cutting loss in beef?

Cutting loss is the difference between what you purchase and what you can actually use. With a whole quarter of beef this consists of:

  • Bones: 15-20% of total weight
  • Excess fat: 5-10% (depending on quality)
  • Sinews and membrane: 3-5%
  • Cutting loss: 2-5% (what is lost during processing)

In total you can count on 25-40% loss with a whole quarter, depending on quality and how you process it.

💡 Example:

You buy a whole hind quarter of 40 kg for €12/kg:

  • Total purchase: 40 kg × €12 = €480
  • Cutting loss: 30% (12 kg)
  • Usable meat: 28 kg

Real price: €480 ÷ 28 kg = €17.14/kg

The formula for real portion price

To calculate the real price per portion use this formula:

Portion price = (Total purchase costs ÷ Usable weight) × Portion weight

Where:

  • Usable weight = Purchase weight - Cutting loss
  • Cutting loss = Bones + excess fat + sinews + cutting loss
  • Portion weight = weight of meat per plate (e.g. 200g)

💡 Example calculation:

Hind quarter 40 kg at €12/kg, 30% cutting loss, portion 250g:

  • Total costs: €480
  • Usable meat: 28 kg
  • Real price per kilo: €17.14
  • Portion 250g: €17.14 × 0.25 = €4.29

You pay €4.29 for 250g of meat, not €3.00 as you might think.

Different cuts, different prices

A quarter consists of different cuts with different values. The premium cuts (like ribeye) are worth more than stewing meat. That's why many kitchens work with an average processing price.

Divide your quarter into categories:

  • Premium (20%): Ribeye, entrecote, tenderloin
  • Regular (50%): Roast beef, chuck, fricandeau
  • Stewing meat (30%): For ragout, stews

Calculate a different price for each category, based on what you charge for it on the menu.

💡 Practical example:

From your 28 kg of usable meat you get:

  • Premium: 5.6 kg at €25/kg = €140 value
  • Regular: 14 kg at €18/kg = €252 value
  • Stewing meat: 8.4 kg at €12/kg = €100.80 value

Total value: €492.80 vs. €480 purchase = €12.80 profit on purchase

Storage and shelf life considerations

Don't forget to account for:

  • Freezing costs: Energy for storage
  • Spoilage: 2-5% can spoil with longer storage
  • Labor: Time for boning and portioning
  • Space: Freezer space costs money

Add these costs to your purchase price for the total cost price.

⚠️ Important:

Always add 2-3% extra for unexpected spoilage and cutting loss that turns out higher than expected. Better to overestimate than be surprised.

When is buying whole interesting?

Buying whole is worthwhile if:

  • You process at least 15-20 kg per week
  • You have sufficient freezer space
  • Your team can bone professionally
  • You can process all cuts (including stewing meat)

Otherwise you're better off buying individual cuts. Then you pay more per kilo, but have no cutting loss and storage costs.

How do you calculate the portion price? (step by step)

1

Calculate total purchase costs

Multiply the weight of your quarter by the price per kilo. For example: 40 kg × €12/kg = €480 total purchase costs.

2

Estimate the cutting loss

Count on 25-40% loss due to bones, fat and sinews. With a 40 kg quarter at 30% loss you have 28 kg of usable meat left.

3

Calculate real price per kilo

Divide the total purchase costs by the usable weight. €480 ÷ 28 kg = €17.14 per kg of usable meat.

4

Calculate portion price

Multiply the real price per kilo by the weight of your portion. €17.14 × 0.25 kg = €4.29 for a 250 gram portion.

5

Add extra costs

Add 2-3% for storage, labor and unexpected loss. €4.29 + 3% = €4.42 total portion costs for your cost price calculation.

✨ Pro tip

Always weigh the usable meat after boning and compare it with your estimate. This way you'll learn to better estimate what your real yield is per supplier.

Calculate this yourself?

In the KitchenNmbrs app you can do this in just a few clicks. 7 days free, no credit card.

Try KitchenNmbrs free →

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Frequently asked questions

How much cutting loss should I count on with beef?

With a whole quarter you can count on 25-40% loss due to bones, fat and sinews. For a safe cost price calculation count on 35%.

Is it cheaper to buy a whole quarter?

Only if you process more than 15-20 kg per week and can use all cuts. Otherwise you pay more due to cutting loss and storage costs than you save on the purchase price.

How long can I store a quarter?

Frozen you can store beef for 6-12 months. Do count on 2-5% extra loss due to freezer burn and possible spoilage with longer storage.

Should I calculate different prices per cut?

You can, but for cost price calculation it's easier to work with an average price. Premium cuts then compensate for the lower value of stewing meat.

How do I factor in labor costs for boning?

Count on approximately 1-2 hours of labor per quarter for boning and portioning. At €20/hour labor costs you add €20-40 to your purchase price.

ℹ️ This article was prepared based on official sources and professional expertise. While we strive for current and accurate information, the content may differ from the most recent regulations. Always consult the official authorities for binding standards.

📚 Sources consulted

Food Standards Agency (FSA) https://www.food.gov.uk

The HACCP standards shown in this application are for informational purposes only. KitchenNmbrs does not guarantee that displayed values are current or complete. Always consult the FSA or your local authority for the latest regulations.

JS

Written by

Jeffrey Smit

Founder & CEO of KitchenNmbrs

Jeffrey Smit built KitchenNmbrs from 8 years of hands-on experience as kitchen manager at 1NUL8 Group in Rotterdam. His mission: give every restaurant owner control over food cost.

🏆 8 years kitchen manager at 1NUL8 Group Rotterdam
Expertise: food cost management HACCP kitchen management restaurant operations food safety compliance

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