Recipe cost sheet: how to build one step by step (with CMV)

Most restaurants set prices "by eye" — copying a competitor or guessing a number that "seems right." The result is selling a lot and profiting little. The recipe cost sheet solves this: it's the document that shows how much each dish really costs — and the basis for pricing with confidence.

What a recipe cost sheet is

It's the dish's "cost recipe": every ingredient, the exact quantities, and the cost of each one. With it you know the cost per serving and, from there, you set price, margin, and which items are truly worth keeping on the menu.

Step by step to build yours

1. List every ingredient in the dish — including the "forgotten" ones (oil, seasoning, packaging, gas).
2. Write down the exact quantity used in one serving (in g, ml, or units).
3. Add the purchase cost of each ingredient and convert it to the unit you use (e.g., R$ 30 per kg = R$ 0.03 per gram).
4. Apply the correction factor when there's loss (trimming, scraps). Example: if you buy 1 kg and use 800 g, the real cost goes up.
5. Add it all up = direct cost of the serving.
6. Add packaging and delivery costs when it's a delivery sale.

Calculating CMV and the price

CMV (Cost of Goods Sold) is how much the inputs represent of the selling price:

CMV (%) = cost of ingredients ÷ selling price × 100

In food service, CMV is usually healthy between 25% and 35% (it varies by segment). To get to the price from the cost, use the markup:

Price = cost of the serving ÷ (target CMV in %)

Practical example

A burger with ingredient + packaging cost of R$ 9.00 and a target CMV of 30%:

Price = 9.00 ÷ 0.30 = R$ 30.00

If you sell that same item for R$ 22, your real CMV is ~41% — you're leaving margin on the table without realizing it. The recipe cost sheet is what makes this visible.

Keep the sheet alive

• Update it when an input price changes (and it does change).
• Redo the calculation before creating a combo or promotion — a discount on the wrong cost becomes a loss.
• Use the sheets to decide what to highlight on the menu: prioritize what sells and profits.

From the right cost to the right menu

With the sheets in hand, you set the right prices for your digital menu and highlight the most profitable dishes. With Quickap, you adjust prices and organize the menu in minutes — and review it whenever the cost changes, with no rework.

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