What is the difference between counting dishes and counting ingredients?

A dish is what a customer orders. An ingredient is what you buy. Dish counts answer how many of this can I still sell, and they sell the dish out on their own at zero. Ingredients answer what is on my shelf and what does this plate cost me. A recipe is the link between the two. You can use one, both or neither. Most restaurants start with three counted dishes and add ingredients months later.