COGS can look fine and still leak

Cost of goods sold is one of the few numbers most operators check every month. It is also one of the easiest to misread, because a percentage that looks acceptable can hide several small losses that offset each other.

Leakage tends to accumulate quietly across purchasing, receiving, storage, preparation and service. Individually, each is minor. Together, they change the economics of the concept.

The purpose of measuring COGS is not to produce a number. It is to create a question: where, specifically, is value leaving the business — and is the answer structural or behavioural? Answering that requires a review of how the kitchen actually runs, not just what the report says.