Calculating your plate cost for any given recipe is essential to the profitability and survival of your restaurant. When calculating your recipe cost, you want to be sure to include every food item which goes into the recipe.
But what about the “free” bread and butter you serve, or maybe the intermezzo, or some other item which every table receives but is not charged for? Where do you put those costs? I usually include it in the cost of the entree, figuring that most people will purchase an starter..
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