Inventory Variance Example
Ingredient Qty / portion Unit Price / unit (€) Cost (€)
Theoretical Stock Value pcs
Physical Stock Value pcs
Cost per Portion
€0.00
Total Batch Cost
€0.00
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Professional Tips for Accurate Costing

  • Run a full inventory count weekly — monthly counts hide the source of variance.
  • Acceptable variance: under 2% by value. Above 4% indicates a process problem.
  • Reconcile physical count to expected (theoretical) — investigate every line over 5% variance.
  • High-value items (premium proteins, alcohol) require daily checks.

Frequently Asked Questions