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When figuring out the cost of foodstuffs served on a plate, we must have the ledgers of those dishes or recipes in which ingredients and other elements will be used in their corresponding amounts.
A basic element to bear in mind is that food prices could vary from month to month, especially main ingredients like meat and vegetables. That must prompt the use of a percentage variation in the spreadsheets because otherwise the owners will have to mark price tags up or down in the face of patrons. At the end of the day, that could make a dent in the restaurant’s credibility.