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Cost & margin

Cost per serving

Also called: cost per portion · portion cost

Cost per serving is the total cost of a batch divided by the number of servings it actually yields — after reduction, trim and the portion left in the bottom of the pot. Dividing by the theoretical yield instead of the real one understates every portion.

Formula

Cost per serving = Total batch cost ÷ Actual servings yielded

Worked example · Tomato bisque, 5-gallon batch

Tomatoes, 24 lb
$31.20
Cream, 1.5 gal
$18.75
Stock, aromatics, butter
$9.40
Total batch cost
$59.35
Theoretical yield, 5 gal at 8 oz
80 servings
Actual yield after reduction and pot loss
68 servings
Cost per 8 oz serving
$0.87

Costed against the theoretical 80 servings it looks like $0.74 — a 15% understatement on every bowl. Measure the real yield once, then trust it.

Run the numbers

Recipe cost calculator

Open it free →

The guide that works it through

Recipe Costing, Step by Step

How to cost a recipe properly: yield-adjusted ingredient costs, sub-recipes, the Q factor, and a full worked example from invoice to plate cost to menu price.

Related terms

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