The itemized list
Typical magnitudes for an independent full-service operation. Yours will differ; zeros are rarely honest:
| Cost | Typical size | Notes |
|---|---|---|
| Yield loss on proteins & produce | 10 – 30% of invoice weight | You buy the crate; you sell the trimmed portion |
| Q factor (oil, garnish, bread, condiments) | 5 – 12% of ingredient cost | Reaches the table, never reaches the recipe |
| Waste, spoilage & prep errors | 2 – 6% of purchases | The gap between plate cost and period cost |
| Comps, remakes & staff meals | 1 – 4% of sales | Fine when tracked, fatal when invisible |
| Delivery platform commissions | 15 – 30% of those orders | A second food cost — price a separate delivery menu |
| Card processing fees | 2.5 – 3.5% of sales | On the gross, tips included in some setups |
| Packaging & disposables | $0.15 – 0.80 per to-go order | Rose faster than food since 2020 |
| Price creep from suppliers | 3 – 8% per year | Menus re-cost annually are pricing last year's food |
The two that hurt the most
Yield loss corrupts the costing itself. A salmon fillet invoiced at $9.50/lb yields maybe 75% after skin, trim, and portioning — the flesh on the plate really costs $12.67/lb, and every recipe costed at invoice price is 25% optimistic before service starts. Cost recipes on edible portion, always.
Delivery commissions are the modern margin killer. A $15 dish at 30% food cost nets $10.50 gross in the dining room and $6.00 after a 30% commission — below many items' fully loaded cost. Every operator needs a delivery menu priced 20–30% above dine-in, or a hard decision about the platforms.
What to do with the list
- Cost recipes on edible-portion yields and add a Q factor — the calculator has the field for a reason.
- Run the period-vs-plate check weekly; the gap names its own culprits.
- Reprice the delivery menu this week. It's one export screen and it's worth points of margin.
Turn the list into prices
The free calculators build the Q factor and packaging into every price. The $29 workbook adds yield-aware recipe costing, menu engineering, and the weekly tracker that catches drift before the month ends.
Free Menu Pricing Calculator Full Workbook — $29