Last week alone, three restaurants I consulted discovered they were losing €2-4 per plate on their 'signature' dishes. You create what feels like a winner, but without testing the numbers first, you're gambling with your profit margins. A proper food cost test shows you exactly what each ingredient costs and if your menu price actually makes sense.
Gather all ingredients and prices
Build a complete inventory of everything that touches the plate. Even tiny amounts matter for your bottom line.
- Main ingredients (meat, fish, vegetables)
- Sauces and dressings
- Garnishes and decoration
- Oil, butter, salt, pepper
- Bread or side dishes
⚠️ Watch out:
Those 'invisible' costs like searing oil, plate butter, or parsley sprigs? They're profit killers if you ignore them.
Weigh and measure exactly per portion
Prepare the dish exactly how your kitchen team normally would. Record every single measurement with precision.
- Use a kitchen scale for gram-accurate measurements
- Measure liquids in milliliters
- Write everything down immediately - don't estimate later
- Make the dish 2-3 times to check consistency
💡 Example:
Food cost breakdown for salmon risotto:
- Salmon fillet: 180g at €28/kg = €5.04
- Risotto rice: 80g at €4.50/kg = €0.36
- White wine: 50ml at €8/bottle = €0.53
- Parmesan cheese: 20g at €22/kg = €0.44
- Butter, oil, spices: €0.40
Total ingredient costs: €6.77
Calculate trimming loss and waste
Your purchase price isn't your real cost. Factor in what gets thrown away during prep.
- Fish: head, bones, skin (often 40-50% loss)
- Meat: fat, sinews, trimming to shape (15-25% loss)
- Vegetables: peels, outer leaves (10-25% loss)
True cost formula: Purchase price ÷ (Yield ÷ 100)
💡 Example trimming loss:
Whole salmon costs €18/kg, yields 55% usable fillet:
- Actual fillet price: €18 ÷ 0.55 = €32.73/kg
- NOT: €18 × 0.55 = €9.90/kg (this calculation is backwards!)
Your real cost per kilo of usable fillet: €32.73.
Test different portion sizes
Run multiple versions to find the sweet spot between profit and guest satisfaction.
- Standard portion as planned
- 10% smaller portion (saves costs)
- 10% larger portion (more value for guest)
Each portion size needs to look appealing and leave customers satisfied. Based on real restaurant P&L data, portion adjustments of just 10% can shift food costs by 2-3 percentage points.
Calculate your food cost percentage
Now you'll know if your menu price actually makes money.
Food cost formula: (Ingredient costs ÷ Selling price excl. VAT) × 100
💡 Example calculation:
Salmon dish costs €6.77, menu price €28 incl. VAT:
- Selling price excl. VAT: €28 ÷ 1.09 = €25.69
- Food cost: (€6.77 ÷ €25.69) × 100 = 26.4%
That's a profitable food cost for fish.
⚠️ Watch out:
Always use the price EXCLUDING VAT in your calculations. Menu prices include 9% VAT that goes to the tax office, not your pocket.
Document everything for your team
Your food cost test only works if your team can replicate it perfectly every time.
- Write down exact quantities
- Take photos of the plating
- Note preparation time and difficulty level
- Keep all pricing information for future updates
Digital systems can store this information and automatically recalculate costs when supplier prices change.
Run a food cost test (step by step)
Make a complete ingredient list
Write down everything that goes on the plate, including oil, butter, and garnish. Look up current purchase prices from your suppliers.
Weigh all ingredients per portion
Make the dish and weigh each ingredient precisely. Repeat this 2-3 times to check consistency.
Factor trimming loss into the food cost
Determine what percentage of your purchased product you actually use. Divide the purchase price by the yield percentage.
Calculate the total food cost per portion
Add up all ingredient costs. This is your food cost per dish, including loss and waste.
Check your food cost percentage
Divide the food cost by your selling price (excl. VAT) and multiply by 100. Aim for 28-35% for most dishes.
✨ Pro tip
Test your first 3 portions with exactly 50g less protein than planned - you might discover the dish looks just as good while saving €1.20 per plate over a full month.
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
How often should I repeat a food cost test?
Retest whenever suppliers change prices, your chef tweaks the recipe, or every 6 months minimum. Portion sizes tend to creep up over time without anyone noticing.
Should I include labor costs in a food cost test?
No, focus purely on ingredient costs during testing. Labor gets factored into your overall pricing strategy separately.
What if my food cost comes out above 35%?
You're likely losing money on that dish. Either raise the menu price, reduce portion sizes, or swap expensive ingredients for cheaper alternatives.
How do I test dishes with seasonal or variable ingredients?
Always test using the most expensive version of variable ingredients. If your priciest variant is profitable, cheaper alternatives will automatically work too.
Should I include packaging costs for takeout dishes?
Absolutely - boxes, bags, and stickers are part of your food cost for delivery orders. Budget €0.50 to €1.50 per order for packaging materials.
What's the difference between theoretical and actual food cost?
Theoretical cost assumes perfect portioning and zero waste. Actual cost includes human error, over-portioning, and kitchen mistakes - usually 2-4% higher than theoretical.
How do I handle dishes with expensive garnishes or microgreens?
Price these per gram, not per container. A €8 container of microgreens might only cost €0.15 per portion when portioned correctly.
📚 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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