Costs demand analysis
Stage 2 · Analysis
The operator jobs behind Costs searches
Interpret observed language, identify required evidence, and preserve record authority before proposing Tools.
- 1
Know evidenced theoretical direct food cost
Roll Recipe quantities, yields, portions and effective Ingredient acquisition prices into a cost per Recipe, Dish or Drink.
Theoretical direct food cost assumes the approved specification. It is not actual usage, an expense, COGS or accounting cost.
Evidence: recipe cost report · cost per portion report
- 2
Distinguish actual usage from ideal usage
Compare beginning stock, receipts or purchases, ending stock and recorded Waste with Recipe-derived expected usage.
FireUX cannot currently produce this report: it lacks the complete authoritative period inventory and acquisition-cost chain. The demand is recorded, not promised.
Evidence: actual vs theoretical food cost · restaurant food cost variance
- 3
Understand item contribution
Subtract evidenced direct item cost from the captured selling price and relate it to bounded sold quantity.
Contribution before excluded costs is not net profit. Labour, packaging, channel fees, overhead, VAT, Waste and other costs remain explicit exclusions unless produced.
Evidence: restaurant contribution margin calculator · menu item cost and margin
- 4
Trace every cost to its source
Inspect which Recipe version, quantities, yields, units and effective prices produced a number and which inputs are missing.
Supplier catalogue offers may support a labelled planning estimate but are not purchases, receipts, invoices, Inventory consumption or expenses.
Evidence: ingredient cost report · restaurant ingredient price history
Record map
Evidence the capability owns, references, or derives
kitchen.costs.operational-evidence
Operational cost evidence
Owner: Recipes, Ingredients, Purchasing, Receiving and Sales
Costs reads owner-authoritative specifications, acquisition evidence and Sales; it stores no accounting substitute.
- Recipe quantities and yields
- effective Ingredient acquisition evidence
- KitchenSale prices and quantities
kitchen.costs.calculation
Cost calculation
Owner: Costs
A calculation is a traceable projection with coverage and exclusions, not a canonical expense, COGS or profit record.
- measure definition
- source identities and effective dates
- coverage, unknowns and exclusions
Required record questions
What must Costs make knowable?
- What exact cost measure is requested: theoretical item cost, actual period usage, variance, contribution or accounting cost?
- Which Kitchen, currency, item, Recipe version and effective period define the calculation?
- Which Ingredient quantities, units, conversions, yields and portion counts are authoritative?
- Which purchase, receipt or approved acquisition-price evidence supports each Ingredient cost?
- Is a Supplier offer being used only as a clearly labelled planning estimate?
- Which KitchenSale price and quantity evidence supports contribution?
- Which labour, packaging, channel fees, Waste, tax, overhead or other costs are excluded?
- Do currencies, units and effective dates reconcile?
- Which missing inputs prevent a complete calculation?
- Can every output be traced to its source without manufacturing an expense or FinancialFact?