Food & Beverage
Ideal Food Cost Percentage Calculator
Calculate ideal food cost percentage for hotel and restaurant operations.
Use this tool to review food cost variance percentage with a consistent period, denominator, and operating rule.
This formula converts source operating values into food cost variance percentage for quick review.
Food Cost Variance % = Actual Food Cost % − Theoretical Food Cost %
Can also be expressed in dollars: Actual COGS − Theoretical COGS. Positive variance often indicates waste, over-portioning, errors, or theft.