Picture this: you buy a beautiful 6kg côte de boeuf for €45 per kilo, but after boning you're left with just 4.2kg of serveable meat. That cutting loss - the bone, fat and trimmings you can't serve - changes everything about your actual cost per portion. Most kitchens calculate with the purchase price and wonder why their margins don't add up.
What makes côte de boeuf calculation different?
You usually buy côte de boeuf as a whole rib, complete with bone and excess fat. However, you only sell the clean meat. The cutting loss on côte de boeuf sits between 25-35%, depending on how you prepare it.
⚠️ Note:
Many kitchens calculate with the purchase price per kilo, but forget the cutting loss. This makes your food cost appear lower than it actually is.
Calculate cutting loss correctly
The cutting loss determines your actual price per kilo. If you've got 30% loss, you're actually paying for 70% usable meat. And this means your actual price jumps higher than your purchase price.
One of the most common blind spots in kitchen management? Not tracking this yield percentage consistently across different suppliers and seasonal variations.
💡 Cutting loss example:
You buy 5 kg côte de boeuf for €45/kg = €225 total
- After boning: 3.5 kg clean meat
- Cutting loss: 1.5 kg (30%)
- Yield: 70%
Actual price: €45 ÷ 0.70 = €64.29/kg
From kilo to portion
A standard côte de boeuf portion runs 250-300 grams. Always calculate with the weight after cooking - meat loses 15-20% moisture during roasting.
💡 Portion calculation example:
Actual meat price: €64.29/kg
- Desired portion after cooking: 250 grams
- Raw weight needed: 300 grams (20% cooking loss)
- Meat cost per portion: €64.29 × 0.30 = €19.29
Plus garnish, sauces and other ingredients for total cost price.
Calculate complete cost price
You rarely serve côte de boeuf alone. Include all side dishes in your cost price:
- Sauces: Béarnaise, pepper sauce or jus
- Garnish: Potatoes, vegetables
- Decoration: Herbs, oil on the plate
- Bread: If you serve this as standard
💡 Complete cost price example:
- Côte de boeuf (300g raw): €19.29
- Potato gratin: €2.10
- Vegetables: €1.80
- Pepper sauce: €1.20
- Garnish and oil: €0.60
Total cost price: €24.99 per portion
Determine food cost percentage
With the cost price you can calculate your food cost. For côte de boeuf, a healthy food cost sits between 28-33%, due to the high ingredient value.
Formula: Food cost % = (Cost price ÷ Selling price excl. VAT) × 100
⚠️ Note:
Always calculate with the selling price excluding VAT. The price on your menu includes 9% VAT for restaurant consumption.
How do you calculate the margin on côte de boeuf? (step by step)
Determine your actual price per kilo
Measure the cutting loss by boning a whole rib. Divide your purchase price by the yield percentage. With 30% loss you divide by 0.70.
Calculate meat costs per portion
Determine your desired portion size after cooking (usually 250-300g). Calculate back 15-20% cooking loss for the raw weight you need.
Add all additional costs
Add the costs of sauces, garnish, vegetables and decoration to your meat costs. This gives you the total cost price per dish.
Calculate your food cost percentage
Divide your total cost price by your selling price excluding VAT and multiply by 100. Aim for 28-33% for côte de boeuf.
✨ Pro tip
Track your yield percentage over 3 consecutive deliveries before setting your menu price. Even a 2% difference in cutting loss can shift your margin by €1.50 per portion on expensive cuts.
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 much cutting loss does côte de boeuf normally have?
Côte de boeuf usually has 25-35% cutting loss, depending on how cleanly you finish it. Measure this with your own supplier to know exactly what you're working with.
Should I also include cooking loss in my calculation?
Yes, include 15-20% cooking loss. If you want to serve 250 grams, you need 300 grams of raw meat. This determines your actual meat cost per portion.
What is a healthy food cost for côte de boeuf?
For côte de boeuf, a healthy food cost runs between 28-33%. It's a premium product, so your food cost can run higher than regular dishes that stay around 30%.
Can I still use the bone and trimmings?
Yes, use bones for stock and trimmings for tartare or carpaccio. Calculate these by-products at ground meat price and deduct from your cutting loss - this improves your yield.
📚 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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