Méthode de fixation des prix des articles du menu du restaurant à l'aide du calcul du coût de la recette et de la marge brute

Restaurant menu prices should reflect more than the cost of the main ingredient. Labor, waste, packaging, rent, utilities and payment fees all affect whether an item is profitable. A practical pricing process starts with accurate recipe costs, then checks whether the resulting price fits customer expectations and the rest of the menu.

Start with a standard recipe

• 1. Write down every ingredient used in one serving, including cooking oil, sauces, garnishes and side dishes. Do not estimate from memory. Weigh or measure each component so that two employees preparing the same dish use comparable quantities.

• 2. Calculate the cost of each ingredient in one portion. Divide the purchase cost by the usable quantity, not simply the quantity printed on the package. Account for trimming, peeling, cooking loss and other preparation waste.

• 3. Add the portion costs together to find the dish’s total food cost. Include disposable containers, napkins or other packaging when the item is commonly sold for takeaway or delivery.

• 4. Choose a target food-cost percentage based on the restaurant’s overall cost structure and concept. Divide the total portion cost by that percentage, written as a decimal, to calculate a starting menu price. For example, a portion costing 3.00 with a 30 percent target produces a starting price of 10.00.

• 5. Compare the calculated price with similar items in your menu and local market. If the price seems too high, do not automatically reduce the target margin. First review the portion, ingredients, preparation method and supplier cost for possible improvements.

• 6. Round the price using a consistent policy. The final amount should be easy for staff to communicate and should fit the restaurant’s pricing style. Review whether taxes, service charges or delivery commissions are included in the displayed price or handled separately.

• 7. Record the assumptions behind the calculation and assign someone to review them regularly. Update the recipe cost when supplier prices, package sizes, portion sizes or preparation methods change.

Account for waste and yield

A raw purchase price can make a dish look more profitable than it is. A case of vegetables may contain unusable trim, while meat may lose weight during cooking. Calculate an edible or ready-to-use cost by dividing the purchase cost by the usable yield. Keep separate yield estimates for major ingredients and verify them periodically with actual preparation checks.

Review the whole menu, not just individual dishes

A low-cost item may attract customers and generate strong contribution profit even with a lower selling price. A premium dish may have a higher food-cost percentage but still contribute more money per sale. Examine both food-cost percentage and contribution profit, which is the selling price minus the variable cost of producing the item.

Group dishes by popularity and contribution profit. Keep promoting items that sell well and generate useful profit. Improve, reposition or remove items that sell poorly and contribute little. A popular item with weak contribution profit may need a portion adjustment, ingredient substitution or price change rather than immediate removal.

Set a review routine

Review recipe costs whenever key supplier prices change and perform a broader menu review at regular intervals. Compare expected costs with actual ingredient usage and investigate unusual differences. Common causes include overportioning, unrecorded waste, incorrect recipes, theft or inconsistent preparation.

Train employees on standard portions and provide practical measuring tools. Pricing remains reliable only when the dish served matches the recipe used to calculate its cost. Keep a record of each price change, the reason for it and the expected result, then check sales volume and contribution profit after implementation.