price of goods and cost of goods

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Factors in price calculation


This includes all iceland phone data expenses for purchasing food, for deliveries and transport, as well as storage , quality controls, etc. In order to be able to make reliable calculations, adherence to recipes and specified portion sizes are an important factor in the catering industry. This means you know the cost of goods per portion.

overhead costs

You should not underestimate this item: It concerns all fixed and variable costs that arise during operation - i.e. electricity, gas, water, maintenance and repairs, cleaning, storage, insurance , depreciation, leasing, rent or rental fees and marketing expenses.

By the way: Playing music in a restaurant or café is not free either. Take these costs into account when making your calculations. For details on this topic, read our article on GEMA fees in the catering industry .

personnel costs

Of course, you pay your employees a salary , plus additional wage costs, holiday pay and social security contributions . All of this is listed here. Automated systems such as DISH Professional Order and DISH Professional Reservation can help you save on personnel costs.

The statutory minimum wage in Germany was increased on October 1, 2022. This also applies to the catering industry. For details, we recommend our article on the minimum wage in the catering industry in 2024.

Recommendation for a follow-up blog article: Key figures in the hospitality industry

profit margin

The calculation is very simple: the higher your profit , the more money you have available for investments . Remember that the margin differs from product to product: it is higher for drinks than for food .