Dairy can be a big share of what a pizzeria spends on food, and the price is set well outside your kitchen. When dairy has its own category, a cheese increase shows up as a cheese increase, not as two points of food cost nobody can explain until someone digs through invoices at month-end.
Third-party fees, packaging, and driver labor all sit between a delivery order and the margin it produces. Code those costs to their own categories and you can read them against delivery revenue, instead of letting the channel hide inside one blended food and labor number.
Commodity prices aren't negotiable, but prep labor, portioning, and waste are. Reporting labor inside prime cost, next to food cost, shows the trade-offs between them clearly enough to act on.
Pizzerias multiply. Every location reports on the same categories and periods, so you can compare shops directly and roll everything into a group or entity view without maintaining a separate consolidation.
