| Ingredient | Qty / portion | Unit | Price / unit (€) | Cost (€) |
|---|---|---|---|---|
| T55 Bread Flour | kg | — | ||
| European Butter (84% fat) | kg | — | ||
| Whole Milk | kg | — | ||
| Sugar + Salt + Yeast | kg | — | ||
| Egg (egg wash) | kg | — |
Professional Tips for Accurate Costing
- Butter is your single biggest cost driver in viennoiserie — track to the gram.
- Bakery food cost should sit at 25–32% — anything higher and pricing needs review.
- Account for fermentation loss (~3–5%) and baking loss (~12–18%) in your final yield.
- Cost a batch (12 or 24 units) not a single unit — single-unit costing hides ingredient minimums.
Frequently Asked Questions
A professional all-butter croissant costs €0.55–0.85 in ingredients depending on flour and butter quality. Sells for €2.50–4.50, giving food cost of 18–25%.
Divide ingredient cost by your target food cost % (e.g., 28%), then add a labour and overhead markup. Bakery products usually require 3–4× ingredient cost in selling price to absorb labour.
Well-run bakeries achieve 26–30% food cost on bread and 22–28% on viennoiserie. Higher than restaurants because labour is the dominant cost — typically 35–45%.