Most restaurants create dishes first, then panic about pricing. Smart operators flip this approach entirely. Working backwards from your target price to portion size protects your margins before the first plate leaves the kitchen.
Start with your target food cost percentage
Profitable dishes require a target food cost between 28% and 35%. Say you want to sell a dish for €24.00 and aim for 30% food cost - you can spend a maximum of €6.61 on ingredients (€24.00 ÷ 1.09 × 0.30).
💡 Example:
Desired menu price: €24.00 incl. VAT
- Price excl. VAT: €24.00 ÷ 1.09 = €22.02
- Target food cost: 30%
- Maximum ingredient costs: €22.02 × 0.30 = €6.61
Budget for ingredients: €6.61
Divide your budget between main ingredient and sides
Your main ingredient (meat, fish, vegetarian base) typically consumes 60-70% of the ingredient budget. Garnishes, sauces, vegetables and oil split the remainder. This breakdown determines realistic portion sizes from the start.
- Main ingredient: 60-70% of budget
- Vegetables/garnish: 20-25% of budget
- Sauce/oil/seasonings: 10-15% of budget
💡 Example breakdown with €6.61 budget:
- Salmon (main ingredient): €4.60 (70%)
- Vegetables: €1.50 (23%)
- Sauce and oil: €0.51 (7%)
At salmon price of €32/kg, you get a portion of 144 grams.
Account for trimming loss and preparation
Raw ingredients yield less after preparation. Meat loses 15-25% weight from cooking, vegetables from cutting and cooking. Most kitchen managers discover too late that ignoring this shrinkage destroys their carefully calculated margins. Factor this loss into your portion calculation upfront.
⚠️ Note:
A portion of 200 grams raw meat becomes approximately 160 grams after cooking. Always calculate with the raw weight for your cost price.
Test and adjust based on guest feedback
Your calculated portion size is just the starting point. Watch how much guests leave on their plates and whether they seem satisfied. Portions that are too small generate complaints, portions that are too large create waste and kill profits. Adjust within your budget constraints using tools like KitchenNmbrs to track the impact.
💡 Practical test:
Monitor your new dish during the first month:
- How many guests leave food on their plates?
- Do you get complaints about portion size?
- Does your actual food cost match the calculation?
If problems arise, adjust the portion before raising prices.
How do you calculate portion size? (step by step)
Determine your maximum ingredient costs
Divide your desired menu price (excl. VAT) by your target food cost percentage. At €22.02 excl. VAT and 30% food cost, you get €6.61 budget for ingredients.
Divide the budget among ingredients
Reserve 60-70% for the main ingredient, 20-25% for vegetables and garnish, and 10-15% for sauces and oil. This gives you a realistic budget per component.
Calculate the portion size of the main ingredient
Divide the budget for main ingredient by the price per kilo. At €4.60 budget and €32/kg salmon, you get a 144 gram portion. Factor in 15-25% cooking loss for the final weight.
✨ Pro tip
Track your actual food cost after serving 75 portions of any new dish. Supplier quality variations can throw off your calculations by 15-20%, requiring immediate portion adjustments.
Calculate this yourself?
In the KitchenNmbrs app you can do this in just a few clicks. 7 days free, no credit card.
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Frequently asked questions
What if my calculated portion seems too small?
You have three options: raise your menu price, accept a higher food cost, or choose cheaper ingredients. Test whether guests actually find the portion inadequate before making changes.
Should I include VAT in the calculation?
No, always calculate with the price excluding VAT. Your menu shows prices including 9% VAT, but food cost calculations use net revenue only.
How do I handle seasonal price fluctuations?
Build a 5-10% buffer into your ingredient budget for price volatility. Review costs monthly and adjust portions or menu prices if supplier costs exceed your buffer for 3 consecutive weeks.
📚 Sources consulted
- EU Verordening 852/2004 — Levensmiddelenhygiëne (2004) — Official source
- EU Verordening 853/2004 — Hygiënevoorschriften voor levensmiddelen van dierlijke oorsprong (2004) — Official source
- EU Verordening 1169/2011 — Voedselinformatie aan consumenten (2011) — Official source
- NVWA — Hygiënecode voor de horeca (2024) — Official source
- NVWA — Allergenen in voedsel (2024) — Official source
- Codex Alimentarius — International Food Standards (2024) — Official source
- FSA — Safer food, better business (HACCP) (2024) — Official source
- BVL — Lebensmittelhygiene (HACCP) (2024) — Official source
- Warenwetbesluit Bereiding en behandeling van levensmiddelen (2024) — Official source
- WHO — Foodborne diseases estimates (2024) — Official source
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.
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.
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