Ingredients, Formulas, and Cost Control
Baker's percentage
Flour is always 100%; other ingredients are percentages of flour weight. Total dough weight sums all percentages. Hydration = water ÷ flour. This lets you scale and compare formulas. Conversion factor = new yield ÷ old yield. Standard recipes and consistent units keep costing reliable.
Costs
As-purchased (AP) cost includes trim and waste; edible portion (EP) cost is AP ÷ yield. Portion cost = EP cost per unit × portion weight. Selling price = portion cost ÷ target food cost %. Q factor covers minor costs. Always cost a complete plate, including garnish and sauce. Inventory turnover = cost of goods sold ÷ average inventory; high turnover can mean fresh stock or poor par levels. Trim, spillage, and overportioning are the usual reasons actual cost exceeds theoretical cost. Menu engineering compares popularity and contribution margin.
Traps
Treating percentages as portions of total dough, ignoring trim, confusing yield and portion count, and pricing only on food cost are common errors.
Worked example
Flour 1000 g, water 650 g, salt 20 g, yeast 10 g = 1680 g dough. Salt is 2%, yeast 1%, hydration 65%. For a 30% food cost target, a $1.20 portion sells at 1.20 ÷ 0.30 = $4.00.