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Dish cost price calculator, overheads included
The cost price of a dish adds to its food cost a share of the other costs: staff, rent, electricity, insurance. The calculator spreads these costs over the portions sold in the period, then compares the result with the selling price excluding VAT. The calculation runs in your browser, with no sign-up.
Calculate the cost price of a portion
The formula
Other costs per portion = (staff cost + overheads) ÷ portions sold
Cost price per portion = food cost + other costs per portion
Margin per portion = selling price excl. VAT − cost price
Bpifrance Création defines cost price as the sum of the costs a business bears to bring its product to market: direct costs, such as raw materials and pay, and indirect costs, such as rent, electricity or insurance. The calculator uses a simpler split: on one side the food cost of the dish, calculated from its recipe sheet; on the other, all other costs, staff included, which it spreads over the portions sold.
The prefilled example
| Line | Calculation | Value |
|---|---|---|
| Food cost of one portion | Recipe card | €4.20 |
| Labour and overheads | 15,500 + 6,100 | €21,600 |
| Other costs per portion | 21,600 ÷ 4,000 | €5.40 |
| Cost price of one portion | 4.20 + 5.40 | €9.60 |
| Selling price excl. VAT | Menu | €16.50 |
| Margin per portion | 16.50 − 9.60 | €6.90 |
What the allocation simplifies
The calculator gives every portion the same share of the other costs, whatever the dish. This is a simplification: a dish that takes long to plate keeps the kitchen team busier than a dessert prepared in advance. To refine it, you can allocate staff by preparation time, or calculate the cost price by family of dishes.
The result also depends on volume: the same costs spread over fewer portions make each plate more expensive. This is the logic of the break-even point, which tells you from what revenue all costs are covered. For food alone, the food cost calculator is enough.