Restaurant stocktaking: a count that explains your food cost
Freeze stock movement, count in one route and unit, reconcile deliveries and usage, then investigate material differences while records are fresh.
A stocktake is a physical count at a fixed time. Count high-value and perishable items weekly, with a complete month-end count for period cost. Use the same cut-off for stock, deliveries and sales. Investigate an unexplained difference above 5% or €50 in the week of the count.
The working method
- Count each location: dry store, cold rooms, freezers, bar and service stations. Include sealed packs, open packs and prepared batches.
- Use the purchasing unit or a documented conversion. Six 2 kg packs are 12 kg, not six kilograms. Separate different grades and pack sizes.
- Expected closing stock = opening stock + purchases + transfers in − transfers out − recorded consumption. Match every movement to the cut-off.
- Difference = expected closing stock − counted closing stock. Divide the difference by expected stock for a percentage; if expected stock is zero, review the quantity instead of dividing by zero.
- A difference is not proof of waste or theft. Check units, missed deliveries, transfers, count errors and unrecorded staff meals before assigning a cause.
A worked example
Opening stock is €4,820. Purchases are €2,140 and recorded consumption is €2,380. There are no transfers.
| Expected closing | €4,820 + €2,140 − €2,380 = €4,580 | Use the same valuation basis |
|---|---|---|
| Physical closing | €4,310 | Counted at the cut-off |
| Difference | €4,580 − €4,310 = €270 | Less stock than expected |
| Percentage | €270 ÷ €4,580 × 100 = 5.9% | Recount and investigate this week |
The count exceeds both review thresholds. Reconcile item-level quantities and receipts before posting a €270 adjustment.
Keep the routine
- 1Prepare the count. Print a route-based list with item and unit. Fix the cut-off and collect delivery and transfer records.
- 2Count consistently. Pause movement, weigh open packs and record actual quantities. Mark each shelf after counting.
- 3Reconcile differences. Recount flagged items with a second person. Check units and movements before naming a cause.
- 4Approve and follow up. Record the correction, reason and reviewer. Change the receiving, portion or waste process if the cause repeats.
Frequently asked questions
FAQ
- How often should I count?
- Count high-value and perishable items weekly and all stock at month end. Count problem items more often until the discrepancy closes.
- Can I estimate an open pack?
- Weigh it where practical. If a visual method is necessary, define it and use it consistently; do not mix methods between counts.
- What threshold starts a review?
- An unexplained difference above 5% of expected closing value or €50. These are example operating thresholds; document any chosen replacement consistently.
- What do I retain?
- The dated count, unit conversions, cut-off, receipts, transfer records, recount, reason for adjustment and approval.
Keep reading
- Reducing kitchen food waste: measure the loss before you fix it
Use a 14-day waste log to separate spoilage, over-prep, trim and plate returns. Rank losses in euros, test a correction and measure again.
- Inventory management for restaurants: the system that keeps your margins honest
What restaurant inventory management actually covers, where losses hide, and how to build a system that catches them.
- Restaurant par levels: set stock targets that protect cash and service
Set replenishment targets from usage, delivery intervals, a measured buffer and shelf life. Order only the gap after stock and confirmed deliveries.
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