Reporting Explained: Actual Vs Theoretical
Use this report to compare expected (theoretical) inventory usage to actual usage over a defined period. It helps identify:
- Shrinkage or waste
- Recipe or portioning issues
- Missing transactions (invoices, sales, or adjustments)
Accurate results depend on consistent core workflows, including invoicing, recipe management, and regular physical inventories.
Standard Reports > F&B > Food Cost> Actual VS Theoretical
The Actual vs. Theoretical report compares:
- Actual usage: Based on starting inventory, purchases, and ending inventory
- Theoretical usage: Based on sales and mapped recipes
You must select:
- A starting physical inventory
- An ending physical inventory
Note: Use the same item set for both inventories
to ensure accurate comparisons.You can run the report by:
- Item
- COGS Category
- COGS Department
Generate the report
- Go to Reports > Standard Reports
- Open F&B > Food Cost > Actual vs. Theoretical
- Select a report version:
- By Item
- By COGS Category
- By COGS Department
- Select:
- Starting Physical Inventory
- Ending Physical Inventory
- Click Generate
Filters
-
Physical Inventory Range (Required)
Select two committed physical inventories -
Ignore Items with No Activity (Optional)
Excludes items with out any on hand adjustments for the selected time -
Only Include Counted Items (Optional)
Limits results to counted inventory
| Column | Description | Formula / Notes |
|---|---|---|
| COGS | COGS account assigned to the item | “Not Set” indicates no account assigned |
| Level | Item level structure | Used for reporting hierarchy |
| Vendor | Assigned vendor | — |
| SKU | Unique item identifier | — |
| Item | Item description or name | — |
| Starting Qty | Quantity at starting inventory | — |
| Purchasing Qty | Quantity from invoices, transfers, and adjustments | — |
| Actual Ending Qty | On-hand quantity at ending inventory | — |
| Theoretical Ending Qty | Expected ending quantity based on sales | Starting + Purchasing − Sales |
| Actual Usage Qty | Actual quantity used | Starting + Purchasing − Actual Ending |
| Theoretical Usage Qty | Expected usage based on sales | Starting + Purchasing − Theoretical Ending |
| Usage Variance Qty | Difference between actual and theoretical usage | Actual Usage − Theoretical Usage |
| Actual Usage | Actual cost of items used | Starting Cost + Purchasing Cost − Actual Ending Cost |
| Theoretical Usage | Expected cost based on sales | Starting Cost + Purchasing Cost − Theoretical Ending Cost |
| Usage Variance | Cost difference between actual and theoretical | Actual Usage − Theoretical Usage |
| Actual Cost % | Actual usage as a percentage of sales | Actual Usage ÷ Sales Retail |
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