This document discusses ways to analyze and reduce actual vs theoretical (A vT) cost variances in a restaurant. It identifies the three main factors that can impact A vT - portioning, point of sale (POS), and product management. For each factor, it provides examples of best practices like proper portioning using recipes, auditing server POS entries, ordering optimal amounts of products and using first-in first-out inventory management. The document stresses the importance of monthly inventory counts and comparing to weekly A vT numbers to identify issues.
2. A vT Breakdown
Calculation
Actual Usage: Beginning Inventory+Purchases-Ending Inventory
Theoretical Usage:Portion of product used in recipe X Menu
Tally
UsageCost: Actual Usage/Theoretical Usage X Average Invoice
Unit Price
A vT %: Usage Cost/Theoretical Usage Cost
3.
4. Why is my A vT high?
Th3 3 P’s of A vT
Portioning
POS
Product
8. Production
• Spot check production
• Calamari, Broccoli,
• Production Lists
• Sauce Excellence
• Always use recipes
• Alfredo Kits
• 1X & 3X
• 15 minutes for 1
batch
• Fire Chart Cart
9. POS
Ring It & Bring It
Server check audit
5 per shift
What are easy items for servers to give away?
10. Product
Ordering
Usage trends
Ordering too much or too little
Receiving
Produce
Count and weight product
Use everything
Product complaints
11. • Storing
• FIFO
• Organization
• Harvest
• Have a system in place
• Harvest makes a difference
• CostTransfers
• CostTransfer sheet
• Must be done weekly
12. Weekly Inventory
• Set up weekly inventory for
your top 10 waste items
• Every Monday morning
• Share information with your
team members
13. D-DAY….MONTH END!!!
So you’ve done all of that…Now what?
Follow proper month end inventory procedures EVERY
MONTH
If your numbers seem off it could be from previous
miscounting
Compare toWeekly A vT
