Analytics › Actual vs. theoretical COGS › Investigate a variance
Investigate a variance
Updated Nov 4, 2026 · 2 min read · For Owners, GMs and kitchen leads
Find the items behind a big gap between actual and theoretical COGS, and fix any bad data before you call it waste.
Steps
- 1On the web, go to Insights > P&L. Pick the dates and location at the top, then choose Variance above the table.
- 2Click the arrow next to Total COGS, then the arrow next to each category, to see its items.
- 3Look down the Var column for the biggest red dollar gaps. Red means you used more than your recipes say you should have.
- 4For each of those items, check the count first: was it counted in the wrong unit, or missed? See Fix a submitted count.
- 5Check for a delivery that was never received or received short. See Receive a delivery.
- 6Check that everything that uses the item has a recipe. See Why a recipe cost is blank or wrong.
- 7Check the P&L again a few minutes after your fixes. What's still red is likely usage: portions, waste, or staff drinks and comps.
Tip: Big green gap? it often means a delivery hasn't been received in Kintow yet. Check Inventory > Receiving first.
Tip: Fixed an opening count? it's also last period's closing count, so fixing it updates both periods.
What happens next
If a gap is left, you can log waste so next period's gap shows as a known cost.
Why it matters
A count-unit mistake, an unreceived delivery or a sale with no recipe looks exactly like waste on the P&L. We recommend ruling them out first, so bad data doesn't get blamed on the kitchen.
Common questions
A delivery arrived late or was short. Why does that show as variance?+−
Because a wrong quantity or date on the delivery in Kintow throws off actual COGS. Fix its quantity and Date Received, as in Receive a delivery.
Actual and theoretical differ a lot. Is it bad data or real shrink?+−
Often it's a data problem: a count in the wrong unit, a delivery not received in Kintow, or a menu item with no recipe. We recommend ruling those out before treating it as waste. See the steps.