ABCDEFGHIJKLMNOPQRSTUVWXYZ
1
HOW TO USE THE RECIPE COSTING BOOK
2
3
PurposeThis workbook is your tool for tracking and controlling your restaurant’s prime cost.
Prime cost = Cost of Goods Sold (COGS: food + beverage) + Labor Costs.
Keeping prime cost under 60% of sales is a common target for profitability.
4
1. Using the Simple TabThe Simple Tab is best for quick, high-level tracking.
Use it if you only need:
- Total Sales, Food COGS, Beverage COGS, Labor Cost, Prime Cost % and variance from target

Steps:
- Enter Week Ending Date in Column A.
- Enter Total Sales in Column B.
- Enter Food COGS in Column C.
- Enter Beverage COGS in Column D.
- Enter Labor Cost in Column G (wages, payroll taxes, benefits).
- Review Prime Cost % in Column J.

Check color coding:
- Green = At or below target
- Red = Over target
5
2. Using the Expanded TabThe Expanded Tab is best for deeper analysis and more accurate control.
Use it if you want to:
- Break sales into categories (food, beverage, other)
- Break COGS into categories (food, beverage, other)
- Track labor by role (FOH, BOH, managers)
- See detailed percentages and variances

Steps:
- Enter Week Ending Date in Column A.
- Enter Sales by Category.
- Enter COGS by Category.
- Enter Labor Costs by Role.
- Review calculated Prime Cost % and variance from target.
6
3. When to Use Simple vs ExpandedSimple Tab → Best for owners/managers who want a quick weekly snapshot. Less data entry, but less detail.

Expanded Tab → Best for operators who want precise cost control and category-level insights. More data entry, but better decision-making power.
7
4. Adding More Weeks or Years- If you want to add another year, duplicate the sheet instead of adding rows under the totals.
- If you must add a week, insert the new row above the totals.
- Always copy formulas from the row above to keep calculations working
8
5. Best Practices- Enter data weekly for best results.
- Use actual invoices and payroll reports.
- Save a backup before major edits.
- Keep your target prime cost % realistic for your concept.
- Review weekly to catch cost issues early.
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100