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The relative frequency or quantities in which different menu items are sold.

The point at which total sales equal total costs, resulting in no profit or loss.

The amount of product that is usable after preparation, expressed as a percentage of the original amount.

The practice of using the same ingredient in multiple menu items to reduce waste and costs.

A calculation to determine the cost of ingredients used in a dish or recipe:

The total cost of all ingredients that were used to make the items sold to customers.

The ratio of ingredient cost to income from sales, represented as a percentage.

The amount remaining from sales after variable costs are subtracted.

The sum of labor costs and COGS, a key indicator of total variable costs.

A measure of how quickly inventory is sold and replaced over a certain period.

The cost of labor directly involved in the production of food items.

The cost of a food item after it has been processed and is ready to eat.

The practice of regulating the amount of food served per dish, affecting cost and consistency.

The percentage of food purchased that is not sold to the customer, often due to spoilage or preparation loss.

The process of comparing actual costs to expected costs to find differences that need investigation.

The process of determining the total cost to produce a recipe, including all ingredients and portions.

The cost of the food before any trimming or waste is considered.

The profit a company makes after deducting the costs associated with making and selling its products.

The study of the profitability and popularity of menu items and how these two factors influence menu design.