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leading-relaxed","children":[["$","div",null,{"className":"flex items-start gap-2.5","children":[["$","span",null,{"className":"flex h-5 w-5 shrink-0 items-center justify-center rounded-full bg-primary/10 text-primary font-bold text-[10px]","children":"1"}],["$","p",null,{"children":[["$","strong",null,{"className":"text-foreground","children":"Step 1:"}]," ","Record total valuation of stock on hand at period start."]}]]}],["$","div",null,{"className":"flex items-start gap-2.5","children":[["$","span",null,{"className":"flex h-5 w-5 shrink-0 items-center justify-center rounded-full bg-primary/10 text-primary font-bold text-[10px]","children":"2"}],["$","p",null,{"children":[["$","strong",null,{"className":"text-foreground","children":"Step 2:"}]," ","Add all inbound supplier invoice deliveries received."]}]]}],["$","div",null,{"className":"flex items-start gap-2.5","children":[["$","span",null,{"className":"flex h-5 w-5 shrink-0 items-center justify-center rounded-full bg-primary/10 text-primary font-bold text-[10px]","children":"3"}],["$","p",null,{"children":[["$","strong",null,{"className":"text-foreground","children":"Step 3:"}]," ","Subtract ending physical stock take count and logged waste entries."]}]]}]]}] 29:["$","div",null,{"className":"mt-4 rounded-xl border border-border bg-muted/40 p-3.5 text-xs text-muted-foreground space-y-1","children":[["$","span",null,{"className":"font-bold text-foreground block","children":"Verified Example:"}],["$","p",null,{"className":"font-mono","children":["An entrée with ",["$","strong",null,{"className":"text-foreground","children":"$$14,500 Beg + $9,200 Purchases"}]," in raw ingredients sold at a net menu price of ",["$","strong",null,{"className":"text-foreground","children":"$$13,800 End + $450 Waste"}]," yields a food cost percentage of ",["$","strong",null,{"className":"text-primary font-black","children":["(","$$14,500 Beg + $9,200 Purchases"," ÷ ","$$13,800 End + $450 Waste",") × 100 = ","$$9,450 Actual 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The Financial Anatomy of Restaurant COGS

Cost of Goods Sold (COGS) measures the actual dollar value of food and beverage inventory consumed during a specific accounting period (weekly, bi-weekly, or monthly).

Purchasing invoices alone do not represent your cost of goods. Food purchased and sitting in the walk-in freezer is a current asset on your balance sheet—it only becomes COGS once consumed in service or wasted.

The Standard Periodic Inventory COGS Formula

Periodic COGS = (Beginning Inventory + Inbound Purchases) - Ending Inventory - Documented Waste

Example Period Calculation:

Beginning Inventory (Monday Morning Count): $14,500
Inbound Supplier Purchases / Deliveries: +$9,200
Ending Physical Inventory (Sunday Night Count): -$13,800
Documented Waste Logs (Spoilage & Comps): -$450
Actual Consumed COGS: ($14,500 + $9,200) - $13,800 - $450 = $9,450

If total food sales for that period were $32,000, your actual food cost percentage is ($9,450 ÷ $32,000) × 100 = 29.5%.

Actual vs. Theoretical (AvT) Variance Diagnosis

Theoretical COGS is what your kitchen should have used based on POS recipe sales:

Theoretical COGS = Sum of (Units Sold × Recipe Card Cost)

If theoretical COGS was $8,900 but actual COGS was $9,450, your kitchen experienced a $550 (1.7% pt) Variance Leakage. The 3 primary culprits are:

Line Cook Over-Portioning: Scooping 180g of protein instead of the 150g recipe specification.
Unrecorded Kitchen Waste: Burnt dishes and expired prep tossed without logging in the waste sheet.
Receiving Discrepancies & Theft: Short-shipped invoices or unmonitored supplier deliveries.

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Authenticating Kitchen Session...