Generating periodic food cost percentages is likely a common routine for most food service operators. While establishing these costs is highly valuable, the mere act of calculating food cost figures does nothing to lower costs, unless the underlying causes of food cost variances are identified and eliminated. The difficulty with doing so is that identifying these variances is not always an easy task. While monthly food cost percentages may indicate a cost control problem, they are often too vague to indicate the exact nature of the problem. Without this knowledge, cost control efforts cannot be effectively focused on resolving issues and improving profitability. Unlike food cost percentages that do not provide the necessary detail to target cost control actions, a product usage variance analysis will identify the exact product usage variance for each product analyzed. By uncovering this critical information, food cost control measures can be taken to reduce and eliminate costly variances.