Food Waste and Recipe Costing
Food waste affects stock, cost and service decisions, but a recipe number alone does not explain the loss.
A worked record to reuse
Example ingredient/yield worksheet; exclude labour, energy, tax and other ingredients here. Chef records actual yield and unsold output; stock owner approves any waste movement; finance approves its treatment. Specialist recipe and kitchen reporting needs separately scoped evidence.
| Recipe or shift field | Illustrative quantity/value |
|---|---|
| Ingredient input | 2 kg |
| Ingredient cost per kg | 10,000 IQD |
| Ingredient-only batch cost | 20,000 IQD |
| Prepared portions | 10 |
| Sold / unsold portions | 8 / 2 |
| Ingredient cost per prepared portion | 20,000 ÷ 10 = 2,000 IQD |
| Unsold ingredient-cost allocation | 2 × 2,000 = 4,000 IQD |
Use your own records to work through the example and identify the next action.
Put it into practice
Select a dish and record ingredient quantities, preparation yield, spoilage and unsold output. Compare planned with actual use across a shift, then identify who approves a waste adjustment. Test an expired ingredient and a menu substitution.
Put the right controls in place
Connect ingredient records, stock adjustments and production quantities so the team can explain where waste occurs. Specialist recipe costing and kitchen workflows can be scoped as part of a tailored implementation. Measure results using your own purchasing and production data.
Use this guide with the people who own the process. Agree responsibilities, prepare the necessary records and turn the next steps into a working plan. Get help with your implementation.