Food Cost Percentage Calculator
Track food cost against sales and target.
Reviewed by the Calculation Machine team · Updated 24 October 2026 · How we check our maths
Your values
ⓘ Live results
- Food cost percentage
- 26.43%
- Cost of goods sold
- $22,200.00
- Variance to target
- -3.57%
- Money left on the table
- $0.00
- Gross profit on food
- $61,800.00
- Prime cost
- 55%
- Inventory turnover
- 2.44× this period
Quick answer
Food cost percentage is the cost of the food you used divided by food sales, × 100. Cost of food used (COGS) is opening inventory + purchases − closing inventory. With $9,400 opening stock, $21,600 of purchases, $8,800 closing stock and $84,000 in food sales, COGS is $22,200 and food cost is 26.43%. Many full-service restaurants aim for roughly 28–35%.
What the Food Cost Percentage calculator does
This calculator works out your actual food cost percentage for a period from an inventory count, your purchase invoices and your food sales. It compares the result with your target, shows how much that gap cost in dollars, and adds labor to give prime cost and inventory turnover.
Actual food cost is different from the theoretical cost on your recipe cards. The theoretical figure assumes every portion is plated exactly to spec; the actual figure captures waste, over-portioning, spoilage, staff meals, comps and theft. Running both and watching the gap is one of the most useful habits in restaurant cost control.
The page also covers recipe costing and menu pricing: once you know the plate cost of a dish, dividing it by your target food cost percentage gives a starting menu price. For the volume you need to cover overheads, use the break-even calculator.
The formula
COGS = opening inventory + purchases − closing inventory Food cost % = COGS ÷ food sales × 100 Prime cost % = (COGS + labor) ÷ food sales × 100 Inventory turnover = COGS ÷ ((opening + closing) ÷ 2)
| Symbol | Meaning | Unit |
|---|---|---|
| opening inventory | Value of food stock at cost at the start of the period (the last period's closing count) | $ |
| purchases | Food purchases received during the period, net of credits and returns | $ |
| closing inventory | Value of food stock at cost at the end of the period | $ |
| food sales | Food revenue for the period, excluding beverages and sales tax | $ |
| labor | Total labor cost for the period, including payroll taxes and benefits if you track them | $ |
This is the standard periodic-inventory method used in hospitality cost control and the National Restaurant Association's Uniform System of Accounts for Restaurants. Keep food and beverage separate: bar costs run at different percentages and mixing them hides problems. Here prime cost is measured against food sales only; if labor serves the whole operation, compare it with total sales instead.
Worked examples
Under target for the month
A bistro starts the month with $9,400 of stock, buys $21,600, closes at $8,800 and sells $84,000 of food. Target is 30%, labor $24,000.
Inputs
- Opening inventory9400 $
- Purchases21600 $
- Closing inventory8800 $
- Food sales84000 $
- Target food cost30 %
- Labour cost24000 $
Result
- Food cost percentage26.43%
- Cost of goods sold$22,200.00
- Variance to target-3.57%
- Money left on the table$0.00
- Gross profit on food$61,800.00
- Prime cost55%
26.43%, about 3.6 points under target, with prime cost at 55%. Check that portions and quality are not slipping before celebrating; an unusually low number can also mean a counting error.
Small cafe running hot
A cafe opens at $4,200, buys $15,800, closes at $3,900 and sells $46,000 of food. Target 28%, labor $14,500.
Inputs
- Opening inventory4200 $
- Purchases15800 $
- Closing inventory3900 $
- Food sales46000 $
- Target food cost28 %
- Labour cost14500 $
Result
- Food cost percentage35%
- Cost of goods sold$16,100.00
- Variance to target7%
- Money left on the table$3,220.00
- Gross profit on food$29,900.00
- Prime cost66.52%
35%, 7 points over target, costing $3,220 for the period. Start with the highest-cost items: check portioning, supplier price rises and waste logs, then menu prices.
Larger restaurant, slightly over
A full-service restaurant opens at $18,500, buys $52,000, closes at $17,200 and sells $158,000 of food. Target 32%, labor $52,000.
Inputs
- Opening inventory18500 $
- Purchases52000 $
- Closing inventory17200 $
- Food sales158000 $
- Target food cost32 %
- Labour cost52000 $
Result
- Food cost percentage33.73%
- Cost of goods sold$53,300.00
- Variance to target1.73%
- Money left on the table$2,740.00
- Gross profit on food$104,700.00
- Prime cost66.65%
33.73%, 1.7 points over and worth $2,740. With prime cost above 66%, labor scheduling deserves as much attention as food cost here.
Typical food cost percentages by concept
Targets depend on menu, price point and service style, so treat these as broad industry ranges, not rules. A concept with low labor (counter service) can afford a higher food cost than one with table service.
| Concept | Typical food cost range | Why |
|---|---|---|
| Fine dining | 28–35% | Premium ingredients offset by high menu prices |
| Casual full-service | 28–32% | Balanced menu with mid-range pricing |
| Quick service / fast casual | 25–32% | High volume, standardized portions |
| Pizzeria | 20–28% | Low-cost base ingredients |
| Steakhouse | 35–40% | Expensive proteins, often priced on a lower percentage |
From recipe cost to menu price
To cost a dish, add up the cost of every ingredient in one portion using the as-purchased price adjusted for trim and cooking loss (yield), plus garnish and condiments. That is the plate cost.
- Menu price = plate cost ÷ target food cost %. A $4.20 plate cost at a 30% target gives $14.00.
- Food cost % of one dish = plate cost ÷ menu price. A $6.50 plate cost on an $18 dish is 36.1%.
- Price on contribution margin as well as percentage: a steak at 38% may earn more dollars per cover than a pasta at 22%.
For percentage-on-cost pricing in other businesses, the markup calculator shows the same relationship from the other side.
Getting an accurate count
- Count on the same day and time every period, before deliveries arrive, and value stock at what you paid.
- Include everything in the walk-in, freezers, dry store and line, including open containers and prep.
- Match purchases to the period using delivery dates, not invoice payment dates.
- Record staff meals and comps separately so they don't appear as unexplained variance.
A period with an inventory turnover far above or below your usual figure is often a counting error rather than a real change. The inventory turnover calculator tracks this over time.
How to use the Food Cost Percentage Calculator
- 1Enter opening inventory: last period's closing count, valued at cost.
- 2Enter food purchases received in the period, minus any credits.
- 3Enter this period's closing inventory count at cost and food sales excluding tax and beverages.
- 4Set your target food cost percentage and, for prime cost, the period's labor cost.
- 5Read food cost %, the variance in points and dollars, prime cost and inventory turnover.
Frequently asked questions
What is a good food cost percentage for a restaurant?
Many full-service restaurants target roughly 28–35%, but the right figure depends on your prices, concept and labor model. What matters most is hitting your own target consistently.
Why is my actual food cost higher than my recipe cost?
The gap comes from waste, over-portioning, spoilage, comps, staff meals, theft and supplier price changes not yet reflected in recipe cards. A gap of a point or two is common; a larger one points to portion control or waste.
How do I price a menu item from food cost?
Divide the plate cost by your target food cost percentage. A dish costing $3.75 to make, at a 25% target, would be priced at $15.00 before rounding.
What is prime cost?
Prime cost is food (and beverage) cost plus total labor cost. It is commonly kept around 60–65% of sales or lower in full-service restaurants, though targets vary by concept.
How often should I calculate food cost?
Weekly or monthly. Weekly counts catch problems faster, which matters most in kitchens with high-cost perishable ingredients.
References
- Uniform System of Accounts for Restaurants — National Restaurant Association
- Food and Beverage Cost Control (Dopson & Hayes) — John Wiley & Sons
About this calculator
- Built and reviewed by the Calculation Machine team · How we build and test calculators
- Last reviewed: October 24, 2026
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