Compare like with like
Food cost percentage depends on both costs and revenue. Costs of ₴30,000 on revenue of ₴100,000 give 30%. With the same costs and revenue of ₴90,000, the figure is 33.3%. A higher percentage therefore does not prove excessive ingredient use. Check both parts of the calculation first.
Separate price, quantity and product mix
Check which ingredients became more expensive, whether finished-product yield changed and which dishes gained popularity. A restaurant may sell more high-cost dishes without any kitchen irregularities. Each factor needs a separate action: supplier negotiations, a production-process check or menu repricing.
Compare theory with actual results
Theoretical cost comes from recipes and portions sold. Actual inventory consumption is calculated from stock movements and balances. The difference may include waste, staff meals, inventory errors or inaccurate recipe cards. Correct the root cause in the accounting system instead of adjusting figures to expectations.
Audit one category
Choose a category with significant costs. Check purchasing units, portion yield, sales and waste for one period. Assign an owner and record the findings. Repeat the calculation a week later using the same rules. Academy formulas help structure the analysis; the availability of specific cost data in RestaMatrix depends on the configured data transfer.