# Recipe Cost Card: [Dish name]

> A standard recipe cost card for one menu item: batch yield, portion
> size, ingredient cost from purchase price and yield, cost per plate,
> food cost percentage and gross profit at the menu price. Based on
> common kitchen costing practice. Replace every `[bracketed]` value and
> every row marked *Example*. Prices, tax treatment and targets are your
> own; this is not financial advice.

<!--
Guidance: How to use this template
- Cost from the price you pay for the item as purchased (AP) and the
  yield you measure in your own kitchen after trimming and cooking. A
  supplier's yield figure is a starting point, not a measurement.
- Fill the header first, then one row per ingredient, then the summary.
- Common pitfall: costing on the edible portion weight with the
  as-purchased price, which understates cost. Multiply AP quantity by
  AP price, and use yield only to check the portion weight.
- Record allergens here and copy them to the allergen matrix
  (`hospitality/allergen-matrix`); for the home-cook version of a
  recipe, see `personal/recipe`.
-->

| Field | Value |
|---|---|
| Dish | [*Example:* Braised beef short rib, mashed potato] |
| Menu section | [Mains] |
| Recipe ID | [REC-NNN] (*Example:* REC-014) |
| Batch yield | [*Example:* 10 portions] |
| Portion size | [*Example:* 220 g cooked beef, 160 g mash] |
| Menu price (net of sales tax or VAT) | [*Example:* 28.00] |
| Target food cost | [*Example:* 30% of net menu price] |
| Allergens | [*Example:* milk (butter, cream), celery (stock), sulphites (wine); confirm on the stock and wine labels] |
| Costed by / date | [@chef] / YYYY-MM-DD |

## 1. Ingredients and cost

<!-- Guidance: Line cost = AP quantity x AP unit price. Yield % is the share of the purchased weight that reaches the plate; EP quantity = AP quantity x yield. Update prices from the latest invoice, at least monthly. -->

| Ingredient | AP qty | Unit | AP price per unit | Yield % | EP qty | Line cost |
|---|---|---|---|---|---|---|
| Beef short rib, bone-in *(Example)* | 4.00 | kg | 18.50 | 55% | 2.20 | 74.00 |
| Onion *(Example)* | 0.80 | kg | 1.60 | 90% | 0.72 | 1.28 |
| Carrot *(Example)* | 0.60 | kg | 1.40 | 85% | 0.51 | 0.84 |
| Red wine *(Example)* | 0.75 | L | 9.00 | 100% | 0.75 | 6.75 |
| Beef stock *(Example)* | 1.50 | L | 3.20 | 100% | 1.50 | 4.80 |
| Potato *(Example)* | 2.00 | kg | 1.10 | 80% | 1.60 | 2.20 |
| Butter *(Example)* | 0.25 | kg | 9.60 | 100% | 0.25 | 2.40 |
| Cream *(Example)* | 0.20 | L | 4.50 | 100% | 0.20 | 0.90 |
| Seasoning and garnish allowance *(Example)* | 1 | batch | 1.50 | n/a | n/a | 1.50 |
| **Batch total** | | | | | | **94.67** |
| [Ingredient] | [qty] | [unit] | [price] | [%] | [qty] | [cost] |

## 2. Cost per plate and margin

<!-- Guidance: Food cost % = cost per portion / net menu price. Gross profit = net menu price - cost per portion. Price needed for target = cost per portion / target food cost %. -->

| Measure | Formula | *Example* |
|---|---|---|
| Cost per portion | Batch total / batch yield | 94.67 / 10 = 9.47 |
| Food cost % | Cost per portion / net menu price | 9.47 / 28.00 = 33.8% |
| Gross profit per plate | Net menu price - cost per portion | 28.00 - 9.47 = 18.53 |
| Gross profit % | Gross profit / net menu price | 66.2% |
| Net price needed at target | Cost per portion / target % | 9.47 / 0.30 = 31.57 |
| Portion check (beef) | EP qty / batch yield | 2.20 kg / 10 = 220 g |

*Example* reading: at 28.00 the dish runs 3.8 points above the 30%
target. The options are a price review, a smaller garnish, or a
cheaper cut tested for the same yield and quality; record the decision
below.

## 3. Method, plating and review

<!-- Guidance: Keep the method short and point to the HACCP steps that apply (cooking, cooling and reheating temperatures) in the food safety plan, `hospitality/food-safety-plan`. -->

- Method summary: [steps, with critical temperatures from the food
  safety plan].
- Plating: [photo reference, plate type, garnish].
- Yield test: [date, measured yield %, who tested].
- Decision: [*Example:* keep price at 28.00 until the yield test of the
  boneless cut on YYYY-MM-DD].
- Next review: YYYY-MM-DD, or when any ingredient price moves by more
  than [5]%.

## Standard and licence note

Based on common kitchen costing practice (as-purchased cost, measured
yield, cost per portion and food cost percentage). All text and the
fictional example figures are original. Template licence: MIT.