Actual vs theoretical food cost calculator.

How the calculation works

A positive result means stock-based usage exceeds the recipe model. It is not proof of theft or waste. Count errors, credits, transfers, staff meals and changed recipes can also explain the difference.

Formula: (Opening stock + purchases − closing stock) − theoretical usage.

Worked example

The starting inputs are illustrative assumptions: Opening inventory ($): 4000; Purchases received ($): 12000; Closing inventory ($): 3500; Recipe cost × items sold ($): 11500. They produce 1000.00$. These inputs are editable and are not market prices or industry benchmarks.

Use the result

Reconcile receiving and count timing before changing recipes. Record legitimate non-sale usage so the variance is useful rather than accusatory.

Keep the period, unit and currency consistent across the inputs. A calculator cannot identify a missing cost from the figures you provide. Retain an invoice or stock-count record for the inputs, and use the result as a check on your operating decision.