Restaurant stock discrepancies: what to check first.

1. Compare the same period.

Write down the opening count time and closing count time. Match deliveries, transfers, sales and adjustments to that same period. A delivery entered on the invoice date but received after the count can make a correct count look wrong.

Where practical, count at a consistent point in the trading cycle and avoid moving stock during the count. If service continues, record movements so they can be reconciled.

2. Check units and every storage location.

One sheet may use cases, another packs and another individual units. Agree the conversion and apply it consistently. Check fridges, freezers, prep areas and overflow storage before treating an item as missing.

For prepared products, record the finished quantity separately and use an agreed method when relating it back to ingredients. Do not count an ingredient twice as both raw stock and finished food.

3. Reconcile recorded movements.

Check receipts against what actually arrived, along with supplier returns, transfers between sites or departments and internal use such as staff meals.

Recorded stock available = opening stock + receipts + transfers in − transfers out − returns. That amount must then be reconciled with closing stock and all forms of usage. An incomplete movement record cannot give a complete explanation.

4. Check recipe and portion assumptions.

Theoretical usage is an estimate based on recorded sales and standard recipes. It can differ from actual usage when serving sizes change, yields differ, ingredients are substituted or modifiers are not captured.

Check the current recipe at the point of production. A costing sheet that uses yesterday's portion size will give a misleading expectation even if the team follows today's agreed standard.

5. Include waste and other legitimate use.

Look for recorded spoilage, preparation losses, overproduction, remakes, tasting, complimentary food and staff meals. Define each category so usage is neither omitted nor counted twice.

Investigate one item at a time when the records are weak. A short, consistent log for a high-value or frequently disputed ingredient can be more useful than a complex sheet nobody completes.

6. Check prices separately from quantities.

A stock-value difference may reflect purchase-price changes or valuation methods as well as physical quantities. Keep the quantity check separate from the value check so a cost increase is not mistaken for missing units.

If a difference remains unexplained, recount, retain the evidence and agree the next check. A variance alone does not establish theft or staff fault.

Make the next count easier to explain.

• One count unit for each item.
• One list of all storage locations.
• Clear count times and movement cut-offs.
• Current recipes and portion standards.
• Simple waste and internal-use records.
• A named owner for investigating repeated differences.

Explore restaurant stock-control support for counting and review routines, or menu costing support for recipe and ingredient-cost work. The £150 Friday Test can help when the causes stretch across the operation.