Food costs
Observation: portion sizes vary between shifts.
Suggested action: agree recipe yields, weigh portions and cost the five best-selling dishes.
A clearer view.
A practical next step.
These fictional examples demonstrate the format of a review and action plan. They are not client results, testimonials or a guarantee of savings. Your deliverables depend on the agreed scope and the information available.
Example business review.
Illustrative venue: an independent café reviewing its food margins, ordering and service routines.
Stock control
Observation: orders are placed without a consistent stock count.
Suggested action: introduce a weekly count, ordering levels and a waste log.
Customer offer
Observation: online opening times and menu details differ between channels.
Suggested action: check each listing and agree one person to maintain updates.
Example recipe-costing sheet.
Fictional recipe yielding ten portions. Figures use a consistent basis excluding VAT where applicable; actual supplier invoices and selling-price treatment must be checked.
| Ingredient | Quantity used | Cost used |
|---|---|---|
| Main ingredient | 2 kg at £8/kg | £16.00 |
| Vegetables | 2 kg at £3/kg | £6.00 |
| Sauce | 1 batch | £5.00 |
| Garnish | 10 portions | £3.00 |
| Total ingredient cost | 10 portions | £30.00 |
| Ingredient cost per portion | £30 ÷ 10 | £3.00 |
At a selling price excluding VAT of £10.00, food gross profit is £7.00 per portion, or 70%: (£10 − £3) ÷ £10 × 100.
Food gross profit is not net profit. This simplified example excludes labour, energy, rent, payment fees and other operating costs. Actual yield, waste and ingredients must be verified.
Example recovery action plan.
| Priority | Action | Owner | Target |
|---|---|---|---|
| 1 | Cost five best-selling dishes and agree portion sizes | Head chef | Week 1 |
| 2 | Start weekly stock count and waste recording | Duty manager | Week 1 |
| 3 | Review rotas against actual sales and service needs | Venue manager | Week 2 |
| 4 | Correct menu and opening times across online channels | Business owner | Week 2 |
Review progress weekly against actual costs, sales, service observations and agreed responsibilities.