Miselup · United States · English
Bilingual team: 40 portions and a new supplier price

ILLUSTRATIVE WORKED EXAMPLE · 2026-10-30
These are invented teaching values, not market prices or a subscription offer.
Currency: USD

A new purchase price changes theoretical production cost. COGS needs period-level data instead. This case matches the Spanish version so the team can compare numbers with the same units and assumptions.

Useful ingredient: 10 kg useful × 8 USD/kg ÷ (80/100) = 100.0000 USD
Secondary ingredient: 5 kg useful × 4 USD/kg ÷ (100/100) = 20.0000 USD
Containers: 40 unit useful × 0.75 USD/unit ÷ (100/100) = 30.0000 USD

Total: 150.0000 USD
Portions: 40
Cost per portion: 3.7500 USD
Selling price before tax: 15 USD
Theoretical food cost: 25.0000 %

This worksheet explicitly uses kilograms. Convert invoices in pounds first: 1 lb = 0.45359237 kg. Do not combine a price per pound with a quantity in kilograms. The worked resource includes both units; it does not claim the app converts every invoice automatically.

HOW TO REUSE
1. Record the purchase date, unit and price for each input.
2. Measure yield; use useful quantity, not purchased gross quantity, in this formula.
3. Count effective portions; divide total by that count.
4. Divide portion cost by selling price before tax and multiply by 100.
5. Record labor, energy, logistics and fixed costs separately; this is not net profit.

Yield: The useful share of a purchase after losses.
COGS: Cost of goods sold for a period; a theoretical recipe alone is not enough.
Prep / preparación previa: Work before service; FOH and BOH distinguish guest service and production.

UNIT CHECK
1 lb = 0.45359237 kg; 10 kg = 22.046226 lb.
8 USD/kg = 3.62873896 USD/lb; 80% yield/rendimiento.
COGS = opening inventory + purchases - closing inventory (consistent valuation).
COGS no equivale al costo teórico de esta ficha. / COGS is not this theoretical recipe cost.

The FDA Food Code is a model adopted by jurisdictions. The nine major federal food allergens are not identical to the EU’s fourteen groups. Ingredient calculations cannot demonstrate the absence of cross-contact.

Outside Spain: Codex and operator criteria, no validated national adaptation or certification.
FDA: Food Code and adoption: https://www.fda.gov/food/retail-food-protection/fda-food-code
FDA: Food Allergies: https://www.fda.gov/food/nutrition-food-labeling-and-critical-foods/food-allergies

Subscription charges remain in EUR + VAT; this worksheet does not convert prices.
https://miselup.pro/en/countries/united-states/