Restautant Management Equations

Determine Contribution Margin.

Total Sales - Variable Costs = Contribution Margin
Determine Breakeven.

Sales = Expenses.

OR

Volume - Cost = Profit
Determine Variable Rate (VR)

Variable Costs / Sales = Variable Rate
Determine minimum recipe cost.

Recipe Cost / Food Cost = Minimum menu price.
Determine Unit Cost.

Case Cost / Units = Unit Cost.
The Butcher Test.
- Total Cost - Useable Waste Value
- ____________________________
- Ounces of Useable Product
Portion Cost.

Portion Size (Cost per useable ounce) = Portion Cost
Determine Sales

Sales = Variable Costs + Fixed Costs + Profit
Yield Percentage.
- Quantity = Number of portions x Portion size (in decimal form)
- ______________________________
- Yield Percentage

Author

Fmarie

205026

Card Set

Restautant Management Equations

Description

Equations to cost out restaurant expenses.

Updated

2013-03-05T05:22:47Z