Mastering The Mechanics Of Restaurant Cost Of Goods Sold (COGS)

This course walks independent restaurant owners through the measurable mechanics behind Cost of Goods Sold (COGS). You'll move from the standard period COGS equation to practical item-level costing, learning the data elements and assumptions that cause common reporting gaps. The tone is operational and example-driven so you can apply lessons directly to your back-of-house workflows.

You will study inventory valuation choices, recipe yields, portion control, and how these inputs reconcile (or diverge) from aggregated period COGS. Each lesson emphasizes concrete artifacts — a formula, item cost components, and inventory records — so you can audit variances and set realistic margin expectations.

By the end of the course you'll be able to calculate theoretical item costs, understand how valuation methods change reported COGS, and identify where counts, waste, and portioning create drift. The course includes simple checks and references you can use in your own inventory system or spreadsheet to spot the highest-impact fixes.