The contribution margin calculation (MCC) plays a central role in the catering industry in order to precisely determine the profitability of individual dishes and drinks. It shows how much each item sold contributes or can contribute to covering (fixed) costs and helps to operate more profitably. Important aspects in the calculation are the exact cost of goods sold, i.e. a clean and precise calculation of your recipes, the pricing for the sale of your recipes and the analysis of variable and fixed expenses.
The aim of the DBK is to determine a suitable sales price for your recipes that takes into account all variables as far as possible and helps you to operate profitably in the long term. The sales price is made up of the following components:
As we have already learned, the calculation is made up of many variables. However, you do not have to carry out this calculation yourself, you can use Gastronovi Office for this. However, you will need to prepare in advance.
The cost of goods (ingredients used for the respective dish) is automatically taken from the system if a Calculation all product groups, recipes and ingredients have been calculated in advance. Although this is a lot of work, it is absolutely necessary in order to make the contribution margin calculation as precise as possible and to operate profitably with the DBK.
You can create a forecast for all recipes that calculates a forecast for future sales based on the sales figures for the last twelve months. This can then be used when calculating the contribution margin to achieve more accurate results.
You also have the option of creating or updating the forecast for individual recipes only.
Please note that all prescriptions with a price of €0 or less that are part of a query/compulsion are not included in the forecast.
Enter all more or less fixed costs that are incurred in the month (e.g. rent, utilities, electricity, internet) in the expenses. For variable expenses, such as personnel costs, you can analyze any number of figures from the last few months and enter the smallest and largest monthly amount so that the system can calculate an average monthly value, which is then included in the DBK.
You can take the personnel costs from the system, for example, if you use time recording : Statistics
Once all expenses have been entered, you can calculate the contribution margin, or the contribution margin targets for the product groups, based on the expenses (and optionally a forecast of prescriptions sold - depending on the sales figures for the last twelve months).
The results of the calculation will be sent to you by e-mail after completion. You will receive an itemized overview of all your product groups and the corresponding values. The share of the respective upper or lower product group in the total turnover of the last 12 months, the number of items sold and the calculated target per portion suggested by the system are displayed. Using this data and the system's calculation, you can now set the sales prices for your recipes.
The calculation automatically overwrites all existing data in the product groups. You can then adjust the specifications manually for each product group:
Please note that all recipes with a price of 0 euros or less are ignored in the calculation of the contribution margin.
Once you have completed all the preparations and calculated the contribution margin, you can set a suitable sales price for your recipes. You are supported in this by the software, which takes into account all factors such as the contribution margin target and the cost of goods of the respective product group in which the recipe is located.
If you place the mouse pointer on an entry, a context window opens in which you can view the contribution margin target for the respective recipe based on the product group.