Theoretical consumption corresponds to the quantity of raw materials or ingredients that should be consumed based on standardized recipes and the number of dishes sold. It is calculated on the basis of recipe, and serves as a reference for comparison with actual consumption.
Calculation of theoretical consumption:
Theoretical consumption = Expected quantity per portion × Number of portions served
Usefulness in catering:
Allows you to establish a forecast cost for raw materials
Serves as a basis for comparison with actual consumption and identification of discrepancies (wastage, errors in grammage, theft)
Helps to optimize inventory management and profitability.
Let's take an example: a restaurant selling 100 burgers, each containing 1 minced steak, will have a theoretical consumption of 100 minced steaks.