PRACTICAL KITCHEN RECORDS

Restaurant inventory count sheet: partial cases and open packs

By InsightChef Pro · October 22, 2026

Two sealed cases and a half-full container are not one usable inventory number yet. Convert both into the same count unit, subtract the container's weight where needed, and use a cost expressed in that unit.

This guide goes deeper into partial-pack counting. For the broader workflow and an interactive on-hand-value example, start with the restaurant inventory spreadsheet guide.

1. Fix the count boundary before walking the shelves

Write down the location, count date, cutoff time and person counting. Use a consistent shelf order. If receiving or production continues during the count, record movements against the cutoff so stock is not missed or counted twice. The opening count for a period should agree with the prior period's finalized closing count, with any corrections documented.

Count each item where it is stored, then combine its location subtotals once. A bag moved from dry storage to the kitchen should not become a second bag on the final sheet.

2. Put pack size and count unit next to the ingredient

Use a stable ingredient identifier, name, storage area, supplier and Vendor Item Number where available. A supplier's number helps distinguish similar products, but it does not replace checking the description, pack size and unit. Different vendors can use the same number for unrelated products.

Record the pack as it was actually purchased: for example, 6 bags × 5 lb = 30 lb per case. Choose a count unit such as lb, oz by weight, fl oz by volume or each. Weight ounces and fluid ounces are not interchangeable; do not use a universal weight-to-volume conversion.

Total quantity = (sealed cases × units per case) + loose quantity
Cost per count unit = recorded case cost ÷ units per case
Line value = total quantity × cost per count unit

“Loose quantity” here includes all stock outside the sealed cases, including intact bags from an opened case. Do not include those bags again in the sealed-case count.

3. Work through a count-sheet example

Illustrative training figures only—not current supplier prices or a physical count. These examples use a recorded cost per case as a simple operational valuation basis. Use your business's agreed valuation method consistently; financial reporting may require a different cost basis.

Three example ingredients at one cutoff
Item / count unitUnits per caseCase costSealed casesLoose quantityTotal quantityUnit costLine value
Chicken / lb24 lb$48.0027.5 lb55.5 lb$2.00/lb$111.00
Rice / lb30 lb (6 × 5 lb)$36.0023 lb63 lb$1.20/lb$75.60
Yogurt / oz by weight384 oz (12 × 32 oz)$24.00164 oz448 oz$0.0625/oz$28.00
Example inventory value$214.60

Keep enough precision in unit costs. Rounding the yogurt cost to $0.06 before multiplication would give $26.88, understating this line by $1.12. Round the final monetary line value using your business's normal policy.

4. Measure open stock; identify estimates

5. Keep prepared food separate from raw ingredients

Cooked sauce or a batch of prepared filling is not another count of its original raw ingredients. If prepared stock is included in inventory, use a documented recipe/yield and a compatible prepared-unit cost. Count what actually remains in each form; do not also include raw ingredients already consumed to make that batch. Do not apply a raw-to-cooked yield percentage to every count indiscriminately.

Before finalizing the sheet

Inventory value is not a dish's recipe cost. A period usage calculation starts with beginning inventory plus purchases, adjusted for transfers in/out and applicable corrections, minus ending inventory. Align the dates and categories. Recorded waste normally explains part of that depletion; do not add it again if it is already included. A physical count alone cannot identify the cause of a variance.

Use the right tool for the next question

Use the inventory guide for on-hand value and the count workflow. Use the free food cost calculator for ingredient and recipe costing—not as a substitute for a physical inventory. The recipe-costing guide explains purchase cost, usable yield and portions.

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