{
  "id": "food-cost",
  "version": "fc90a2bd32fb",
  "status": "published",
  "name": "Food Cost Calculator",
  "question": "What is my food cost percentage?",
  "summary": "Computes a restaurant’s food cost percentage for a period from inventory, purchases and food sales, or for one dish from its plate cost and menu price, and the menu price for a target food cost.",
  "category": "food",
  "subcategory": "recipes",
  "url": "https://www.acalculator.org/food/food-cost-calculator",
  "markdown": "https://www.acalculator.org/food/food-cost-calculator.md",
  "kind": "function",
  "method": "Period: food cost % = (inventory at start + purchases − inventory at end) ÷ food sales × 100. Dish: food cost % = plate cost ÷ menu price × 100; menu price for a target = plate cost ÷ (target ÷ 100).",
  "assumptions": [
    "Inventory counts and purchases cover food only (no drinks, paper goods or cleaning supplies) and the same period as the sales.",
    "The plate cost is the ingredient cost of one serving as served, including garnish and waste you count in it.",
    "The target menu price is not rounded up to a menu-friendly number; round it yourself."
  ],
  "inputs": {
    "$schema": "https://json-schema.org/draft/2020-12/schema",
    "type": "object",
    "properties": {
      "mode": {
        "title": "Work out",
        "description": "The food cost for a whole period, or for one dish on the menu.",
        "type": "string",
        "enum": [
          "period",
          "dish"
        ]
      },
      "begin": {
        "title": "Food inventory at start",
        "description": "The value of your food stock at the start of the period.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 1000000000000
      },
      "buy": {
        "title": "Food purchases",
        "description": "Everything you bought in food during the period.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 1000000000000
      },
      "end": {
        "title": "Food inventory at end",
        "description": "The value of your food stock left at the end of the period.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 1000000000000
      },
      "sales": {
        "title": "Food sales",
        "description": "Your food sales for the same period.",
        "type": "number",
        "x-unit": "USD",
        "exclusiveMinimum": 0,
        "maximum": 1000000000000
      },
      "plate": {
        "title": "Plate cost",
        "description": "What the ingredients of one serving cost you.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 1000000000000
      },
      "price": {
        "title": "Menu price",
        "description": "What you charge for one serving.",
        "type": "number",
        "x-unit": "USD",
        "exclusiveMinimum": 0,
        "maximum": 1000000000000
      },
      "target": {
        "title": "Target food cost",
        "description": "The food cost percentage you aim for; many restaurants aim for 28% to 32%.",
        "type": "number",
        "x-unit": "percent",
        "exclusiveMinimum": 0,
        "maximum": 100
      }
    }
  },
  "outputs": {
    "percent": {
      "label": "Food cost percentage",
      "description": "The cost of the food you used as a percent of the food sales.",
      "format": "percent"
    },
    "cost": {
      "label": "Cost of food used",
      "description": "Inventory at start + purchases − inventory at end.",
      "format": "money"
    },
    "profit": {
      "label": "Gross profit on food",
      "description": "Food sales minus the cost of food used.",
      "format": "money"
    },
    "plateProfit": {
      "label": "Gross profit per plate",
      "description": "Menu price minus plate cost.",
      "format": "money"
    },
    "targetPrice": {
      "label": "Menu price for your target",
      "description": "Plate cost ÷ target food cost, to the cent.",
      "format": "money"
    }
  },
  "defaultAnswer": {
    "inputs": {
      "mode": "period",
      "begin": 16000,
      "buy": 4000,
      "end": 17000,
      "sales": 10000,
      "plate": 4.5,
      "price": 15,
      "target": 30
    },
    "outputs": {
      "percent": 30,
      "cost": 3000,
      "profit": 7000
    },
    "text": "Your food cost is 30% of food sales."
  },
  "examples": [
    {
      "given": {
        "mode": "period",
        "begin": 16000,
        "buy": 4000,
        "end": 17000,
        "sales": 10000
      },
      "expect": {
        "cost": 3000,
        "percent": 30,
        "profit": 7000
      },
      "source": "US Foods, Track Your Food Cost Percentage to Drive Revenue (food cost % = (beginning inventory + purchases − ending inventory) ÷ food sales; $16,000 + $4,000 − $17,000 over $10,000 of sales is 30%). https://www.usfoods.com/tools-tips-and-ideas/articles-and-publications/articles/track-your-food-cost-percentage-to-drive-revenue"
    },
    {
      "given": {
        "mode": "period",
        "begin": 8250.4,
        "buy": 12480.75,
        "end": 7930.15,
        "sales": 41600
      },
      "expect": {
        "cost": 12801,
        "percent": 30.771634615384617
      },
      "source": "IRS Publication 334 (2025), chapter 6, Cost of Goods Sold (inventory at beginning + purchases − inventory at end). https://www.irs.gov/publications/p334; hand calculation in content.mdx: 8,250.40 + 12,480.75 − 7,930.15 = 12,801.00; ÷ 41,600 = 30.77%"
    },
    {
      "given": {
        "mode": "dish",
        "plate": 4.5,
        "price": 15,
        "target": 30
      },
      "expect": {
        "percent": 30,
        "plateProfit": 10.5,
        "targetPrice": 15
      },
      "source": "US Foods, Track Your Food Cost Percentage to Drive Revenue (ideal food cost % = total cost per dish ÷ total sales per dish). https://www.usfoods.com/tools-tips-and-ideas/articles-and-publications/articles/track-your-food-cost-percentage-to-drive-revenue; hand calculation in content.mdx: 4.50 ÷ 15 = 30%; 4.50 ÷ 0.30 = $15"
    },
    {
      "given": {
        "mode": "dish",
        "plate": 3.85,
        "price": 12.5,
        "target": 28
      },
      "expect": {
        "percent": 30.8,
        "plateProfit": 8.65,
        "targetPrice": 13.75
      },
      "source": "US Foods, Track Your Food Cost Percentage to Drive Revenue (ideal food cost % = total cost per dish ÷ total sales per dish). https://www.usfoods.com/tools-tips-and-ideas/articles-and-publications/articles/track-your-food-cost-percentage-to-drive-revenue; hand calculation in content.mdx: 3.85 ÷ 12.50 = 30.8%; 3.85 ÷ 0.28 = $13.75"
    }
  ],
  "sources": [
    "US Foods, Track Your Food Cost Percentage to Drive Revenue (food cost % = (beginning inventory + purchases − ending inventory) ÷ food sales; ideal food cost % = total cost per dish ÷ total sales per dish; 28–32% average). https://www.usfoods.com/tools-tips-and-ideas/articles-and-publications/articles/track-your-food-cost-percentage-to-drive-revenue (retrieved 2026-10-01)",
    "IRS Publication 334 (2025), Tax Guide for Small Business, chapter 6, Cost of Goods Sold (inventory at beginning of year + purchases − inventory at end of year). https://www.irs.gov/publications/p334 (retrieved 2026-10-01)"
  ],
  "related": [
    "profit",
    "gross-margin",
    "markup"
  ],
  "changelog": []
}