The supplier price changed
If your dish cost still uses last month’s milk price, the report is already lying. Receiving stock at the real invoice price is what keeps margin current.
Prep items disappear from the math
A sauce, dough, marinade, or syrup may have its own recipe. If it is treated as free, every dish using it looks better than it is.
Modifiers sell without stock movement
Oat milk, extra cheese, sauces, and sizes all change cost. If the option changes the price but not the ingredients, stock variance shows up later as a mystery.
Waste is treated as a feeling
Waste needs a quantity, reason, person, and money value. “We throw away a little” is not a cost control method.