01
Two costs, one margin.
Food and labor are the two largest costs in most restaurants. Everything else, profit included, comes out of what they leave.
- 01
Read food and labor on one line.
Prime cost adds them. Bought-in prep moves cost from labor to food, so either can improve while the sum gets worse.
- 02
Recipe cost estimates what the food should have cost.
Actual cost comes from inventory counts and purchases in your books. The software shows the recipe side; your controller reads the gap.
- 03
When product moves, its cost has to move with it.
An unrecorded transfer makes one shop look better and another worse; the group total hides it.