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!

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.

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