The article highlights the relevance of food costing or breakdowns in the hospitality industry, a tool that allows for a detailed calculation of the costs associated with each dish or drink on the menu. These costs include not only the ingredients, but also the preparation, cooking, storage, and service. Food costing facilitates proper pricing, the identification of opportunities to improve efficiency, adaptation to changes in ingredient costs, and better inventory control. This tool is useful for both small cafes and large restaurant chains, and although its preparation may seem complicated, there are software and tools that simplify the process. Additionally, an example of how food costing is applied to a common dish, a hamburger with fries, is provided.