Cost Analysis

The Cost Analysis report serves as a gross profit analysis for store managers, presenting top-line revenue, cost of goods sold (by General Ledger account) and gross profits. It displays total sales, and shows each cost as a percentage of sales. This report allows managers to conduct financial analysis for a specific date range. At a glance, a manager can determine the profitability of the business as well as factors affecting that profitability. This report only includes data related to General Ledger accounts associated with the "Sales", "Cost of Goods Sold", and "Operating Expenses" P&L Groupings.

Menu Paths: Net-Chef > Inventory: Reports > Cost Analysis
Menu Paths: Net-Chef > Reports: Inventory > Cost Analysis

Transactions Included: Vendor Orders, Vendor Returns, Commissary/Customer Orders, Purchases By Invoice, Location Transfers, Production/Daily Prep, Inventory, Total Sales, Sales Paid Outs, Sales Comps and Discounts

Report Controls

From/To: Drop-downs; can select Post Period dates.

Funnel (Filters): Any report column

Printer (Export): PDF, Excel, CSV formats

Report Columns:

Click any column header to sort by the data in that column. {Note}: Values in this report are expressed in the location's base currency.

Click the Expand ( > ) or Collapse ( V ) controls to the left of a P&L Substructure to show/hide the details for the desired substructure.

P&L Substructure – The substructure with which the GL Accounts in that section are associated.
GL Code/Description – The GL Accounts with which the Sales and Costs are associated.
Sales = [ (Sum of Sales Totals – "Sales" Comps & Discounts) from the Sales Transactions screen + total value of reconciled outgoing Commissary/Customer orders ]. Sales from Commissary/Customer orders include products linked to both "Sales" GL accounts and accounts with "GL for Sales" defined.
Beginning Inventory – Total value on hand at the beginning of the period.
Purchases - Reconciled vendor orders, purchases by invoice, incoming commissary orders and incoming location transfers, sales paid-outs.
Production – Total value of Production for recipes flagged as an "A/T Cost Item".
Transfers Out – Total cost of outgoing location transfers.
Prod. Cons. Reversal – Total value of Production Consumption reversed for components of recipes flagged as an "A/T Cost Item".
Ending Inventory – Total book value on hand at the end of the period; this includes any In Transit (outgoing) products.
Cost of Goods = [ Beginning Inventory + Purchases + Production – Transfers Out – Prod. Cons. Reversal – Ending Inventory ]
Cost % – Expresses sales and subtotals as a percent of net sales and COGS as a percent of sales

Sales: [ (Value for GL account or subtotal ÷ Total Net Sales) x 100 ]
COGS: [(Cost of Goods for the "Cost" GL Account ¸ amount for the "Sales" GL account linked to this account in the View/Edit Budget Data screen) x 100 ]; uses P&L Subtotal if no Sales account is linked.

Example: Cost % = (Liquor COGS) ÷ (Liquor Sales) x 100

26.01 % = $2,182.50 ÷ $8,391.98 x 100 (rounded)

Cost Per Guest = [ Total Cost of Goods Sold ÷ Total Guest Count ]

Report Totals

Total Net Sales = Sum of the Net Sales subtotals.
Total Guest Count = The "Ending Guest Count" from the Sales Transactions screen.
Total Cost of Goods Sold = Sum of the Cost of Goods Sold subtotals.
Total Gross Profit = [ Total Net Sales – Total Cost of Goods Sold ]
Total Gross Profit % = [ (Total Gross Profit ÷ Total Net Sales) x 100 ]
Total Operating Expenses = Sum of the Operating Expenses subtotals.
Total Costs = [ Total Cost of Goods Sold + Total Operating Expenses ]
Total Operating Profit = [ Total Gross Profit – Total Operating Expenses ]
Total Operating Profit % = [ Total Operating Profit ÷ Total Net Sales) x 100 ]