Waste & returns
Write-offs, returned dishes and waste accounting — keep it so the real food cost is visible
Accounting by type
Write-off categories
Split by: expiry, kitchen error, waiter error, guest return, equipment failure, staff meals. Without the split the cause stays invisible.
Write-off act
Every write-off needs a document: what, quantity, reason, confirmed by (chef/manager). Photos of spoiled goods — mandatory for expensive items.
Guest returns
A dish back = write-off + reason ('salty', 'cold', 'waited too long'). Returns >1% of checks signal a kitchen or menu problem.
Staff meals
Track separately, not as 'write-off': per-shift/day limit logged in the system. Unlimited staff meals become a hidden loss channel.
Packaging & supplier returns
Returnable crates/containers — a separate settlement account. Forgotten packaging is a gift to the supplier.
Waste by weight
Weigh kitchen waste for a week — trim norms run 15–25% of raw goods by cuisine. A sudden jump means sloppy prep or take-home theft.
Into food cost
Real FC = (purchases − stock) − returns − staff meals. Reconcile theoretical vs actual FC weekly.
Uncategorized write-offs are a budget leak: 2% of revenue is normal for a café, 5%+ means theft or recipe-card problems. Key metric: write-offs/revenue weekly, not monthly.