GGB Food cost percentage
Cost of food consumed as a share of food revenue. Typically 28–32% in a controlled operation.
Food cost percentage is what the food you consumed cost you, divided by the food revenue it produced. It is measured on consumption (opening stock plus purchases minus closing stock), not on purchases, because what sits in the store room is not yet a cost of sales. Typical controlled operations run 28–32%; the right number for any single venue depends on concept and menu mix.
Food cost % = cost of food consumed ÷ food revenue × 100
Cost of food consumed = opening stock + purchases - closing stock for the period; food revenue excludes beverage unless costed together.
Illustrative: a month consumes AED 30,000 of food against AED 100,000 of food revenue, a 30% food cost, inside the typical 28–32% band. The same consumption against AED 88,000 of revenue is about 34%, a reminder that unrecorded comps and discounts push the percentage up as surely as waste does.
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