Reporting Explained: Actual Vs Theoretical

Reporting Explained: Actual Vs Theoretical

Admin or power user  ·  Yellow Dog Inventory 2026

 WHY IT'S IMPORTANT

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.

 WHERE

Standard Reports > F&B > Food Cost > Actual VS Theoretical

 HOW IT WORKS

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

 STEP BY STEP

Generate the report

1.   Go to Reports > Standard Reports

2.   Open F&B > Food Cost > Actual vs. Theoretical

3.   Select a report version:

a.    By Item

b.    By COGS Category

c.     By COGS Department

4.   Select:

a.    Starting Physical Inventory

b.    Ending Physical Inventory

5.   Click Generate

Filters

•     Physical Inventory Range (Required) — Select two committed physical inventories

•     Ignore Items with No Activity (Optional) — Excludes items without any on-hand adjustments for the selected time

•     Only Include Counted Items (Optional) — Limits results to counted inventory

 KEY COLUMNS

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

 RELATED ARTICLES

  1. Feature Overview: Actual vs. Theoretical Module

Last reviewed: June 2026  ·  Applies to: Yellow Dog Inventory 2026


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