KF-1 · Guide · DE
Understanding contribution margin
The method step by step: labour cost per minute, share of fixed costs, CM I to III, break-even price and menu engineering by contribution margin.
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Everything you can use without buying or signing up: printable guides, calculators in your browser and the first volume of every knowledge series. All content follows the country you choose below.
First
VAT rates, minimum wage, currency, market figures and every download follow your choice.
- Currency
- EUR
- VAT food
- 9%
- VAT soft drinks
- 13.5%
- VAT alcohol
- 23%
- Minimum wage
- €14.15 / hour
- Documents
- English
GuideNew · PDF · free
For non-specialists
Understanding Hospitality Economics
How restaurants, cafés, hotels and staff restaurants make money, and why some fail despite full tables. The guide explains the commercial mechanics in plain language, with worked examples, charts and referenced market data. Written for investors, lenders, owners, landlords, companies with a staff restaurant and career changers.
- Where each euro of sales goes, using a real dish taken apart
- Why the old “food cost times three” rule now costs money
- Break-even, the price-volume effect and the strongest levers
- Restaurants, cafés, quick service, hotels, staff restaurants and catering compared
- Two restaurants with the same sales: one profits, one loses
- A monthly cockpit of ten key figures and twelve questions to ask
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Edition: Ireland · English
GuidesPDF · free
Print, use, tick off
Practical guides with worked examples, sources and dates. No sign-up. The guide for non-specialists is available in English; the four checklists are currently in German and refer to German tax rules.
KF-1 / KF-2 · Checklist · DE
Menu pricing check
Fifteen questions from recipe to tax rate, with a costing sheet for every dish.
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KF-1 · Checklist · DE
Monthly accounts in 12 questions
How to read your monthly accounts, with benchmarks by business type and a monthly sheet for food, drinks, labour and fixed costs.
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KF-3 · Checklist · DE
Kitchen opening & shift handover
Fixed routines for opening, mise en place and handover, with notes on self-checks and allergen information.
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Run the numbers yourself
All calculators run entirely in your browser. Your figures are neither stored nor transmitted. Choose your country first: VAT rates, currency and minimum wage are filled in automatically.
Calculated for Ireland · Change country
As of 10/2026. Sources: HOTREC overview of hospitality VAT rates (1 Jan 2026) [7], Eurostat minimum wages (1 Jan 2026) [8] and national authorities. Every value can be overwritten in the calculators. No liability, please confirm with your tax adviser.
Works out the selling price from food cost, labour time, share of fixed costs and profit target, and compares it with your current menu price.
Sample values
Dish
€ net
Labour
min
Cooking plus a share of mise en place€ / h
Gross pay plus employer contributions, premiums and paid absence.| Role | Min / portion | Gross hourly wage | Employer on-cost % | Remove |
|---|---|---|---|---|
| Total | – | – | ||
Gross hourly wage as per contract. The employer on-cost covers social contributions, paid holiday, sick leave and public holidays. Please use the figure from your accountant.
Fixed costs
€ / month
Rent, energy, management, admin, leasing, insurance%
Drinks carry the restportions
% of net
Tax and comparison
%
Set by country, you can change it€ gross
Recommended menu priceFood cost 29.6%
€15.50
FoodLabourFixed costsProfit
Labour cost per portion€3.20
Share of fixed costs per portion€5.63
Full cost€13.03
Net selling price€14.17
Contribution margin I€9.97
Contribution margin II€6.77
Break-even price, gross€13.95
For comparison: food cost × 3€13.48
–
Rounded up to a clean price step, 0.50 for the euro. Tax rates without liability, please confirm with your tax adviser. Allocating fixed costs this way is a simplified assumption.
Compares your monthly figures with the benchmarks for your type of business. All amounts net, as shown in your monthly accounts.
Sample values · one month
Sales
€
€
Costs
€
€
€
incl. employer contributions and casual staff€
Rent or lease, service charges€
€
Equipment and fit-out€
Insurance, repairs, marketing, fees, advisersOperating profit before taxSales €60,000
€3,400 · 5.7%
Benchmarks: practical values from Bauch Food Concept GmbH, as of October 2026, based on German-speaking markets, not official limits. The vertical line marks the target. The check does not replace consulting or a review by your accountant.
For contract catering: what does a meal really cost, and how much subsidy is needed? For Germany the calculator also checks the tax value for meals.
Sample values · one month
meals
days
€
€ gross
€ / month
€ / month
%
Set by country. Please confirm with your tax adviser.Full cost per meal4,620 meals / month
€8.55
of which food€2.90
of which labour€4.65
of which running costs€1.00
Net revenue per meal€4.86
Subsidy needed per meal€3.69
Subsidy needed per month€17,046
–
Germany: the tax value for a lunch or dinner in 2026 is €4.57 [6]. If staff pay less, the difference is a taxable benefit. Other rules apply to leased operations and subsidy schemes.
Is the new equipment worth it? Compares the monthly cost of the purchase with savings in energy and labour time.
Example · combi oven
€
years
% p.a.
0 if paid from own funds€ / month
Savings per month
€
€
h
€ / h
Monthly effectPayback 26.8 months
+ €435
Monthly financing cost (annuity)€237
Maintenance€40
Cost per month€277
Labour savings€432
Total savings€712
–
Simplified calculation without tax effects. Please check depreciation rules and grants with your tax adviser. Saved hours only count if they actually come off the rota or are used elsewhere.
Knowledge volumes5 × volume 1 · free
Volume 1 of every series
For each of the five core areas, the introductory volume is free, in your country edition. The in-depth and masterclass volumes are under Products & pricing.
KF-1 · Profitability & KPIs
The seven numbers that run your business
Spend per guest, food cost, labour ratio, prime cost, contribution, break-even and margin of safety: what each number means and when to act.
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KF-2 · Concept & Offer
Your menu as a sales tool
Sort every dish into four groups, price your bestsellers properly and use six rules to write a menu that sells.
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KF-3 · Processes & Standards
Standards that hold up in daily service
Recipe card, checklist and handover: three tools that protect portions, quality and hygiene, even when you are not there.
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KF-4 · People & Organisation
Scheduling staff to sales
Revenue per labour hour as your steering number, an hours budget from your sales and a weekly rota that follows demand.
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KF-5 · Investment & Future
Is it worth it? Five questions before you invest
Five questions before you sign, a fully worked combi steamer example with payback, and buying versus leasing.
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