LESSON 1
Source data
Maintain recipes, units and purchase prices in your accounting system. Check actual dish yields so calculations do not rely on outdated standards.
LESSON 2
Reasons for change
Separate the effects of purchase prices, waste and sales mix. A high-cost dish becoming more popular can change the overall percentage without a kitchen error.
LESSON 3
Priority
Choose the category with the largest monetary impact in hryvnias. Check contribution per portion and total contribution for the period, then choose one change to test.
Practical exercise
A dish costs ₴250 and ingredients ₴75. What is its food cost?
Check the answer
75 ÷ 250 × 100% = 30%. Other costs are excluded from this metric.