Breakfast & Comp F&B costs allocation

Hi all,

Could you advise me on how to allocate breakfast , complimentary items(welcome drinks, fruit baskets, complimentary water, etc) in accounts to obtain realistic food cost for restaurant only?

Thank you!

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is it buffet or a la carte?

for a la carte, it’s easier. just sum all ingredients cost. let say for example, a burger. sum the cost of lettuce, tomato, beef patty, and buns and you will get the cost. just make sure the cost is not exceeding the target cost per pax for breakfast.

things will be more complicated if you serve buffet. basically, whatever you serve, it’s cost, whether it’s eaten or discarded. usually F&B will retrieve the total guests from night shift. then F&B gets the total budget. let say $10/pax and there are 100 guests. it’s clear F&B has rights to spend $1000 for preparing breakfast.

all the cost goes to room cost, not resto cost.
just the same with complimentary items. the cost goes to room cost, not resto cost.



If ur breakfast allocation is for inhouse guest who is on CP , then u should know ur budget for breakfast per pax as per ur company policy.

suppose a double room is sold for Rs.5000 per night. on CP , this room rent includes welcome drink on arrival, fruit basket in room , complimentary water in room and comp.breakfast.

Out of Rs.5000 , if the room is on double occupancy , as per the company budget breakfast per head is ,lets say eg. as Rs.500 x 2 pax = Rs.1000 ( this cut (amount) will go to restaurant at the end of month)

lets say u take 30% from this amount for ur breakfast, ie Rs.150 per head as breakfast cost

Now from balance Rs.4000 u should make a separate budget for other comp items, depending on the standard of ur property. This should not be considered for food cost as u r not selling these items.

I will suggest to have Rs.10 per glass is ideal for welcome drink.

Now u have balance Rs.3980,An ideal budget for a fruit basket is Rs.150 per room per night.

U should have a count of complimentary water bottles allowed per day per room as a budget. Let’s say Rs.30 / 3 bottles are allotted per room for comp. water.

Basically u must have an allotted budget for all comp. items provided to ur guest.

If in case u sell any of the complimentary item, u can sell for a price which is minimum 3 times its cost.


Thank you very much for your explanation, it’s very helpful! All the best