Читать книгу 101 Restaurant Secrets - Ross Inc. Boardman - Страница 19

Now you have got to the point of producing an accurate cost for each menu item. You probably now want to see what you should be charging your customer for each dish or drink. Many sites work on an expected overall margin, which may vary between courses or between bar and kitchen. To get a rough estimate of what an item should be priced at, here is a quick reckoner.

No tax included in menu price:

Margin	Multiple
50%	X2
60%	X2.5
75%	X4
80%	X5

Tax included in menu price (example done at a 20% rate)

Margin	Multiple
40%	X2
60%	X3
70%	X4
80%	X6

All you do is take your cost and multiply by the figure next to your target margin. The simpler the number the better and there are two ways to do this. Either make the multiple simple or make the margin simple. The purpose of this exercise is to take the numbers away from the spreadsheet and allow for a quick but accurate price to be calculated. This would be the kind of thing you could do for working out how much to charge for specials or for getting a finger in the air feeling for a new dish. With that in mind, make the multiple simple.

Multiple	Margin at 0% inc tax	Margin at 20% inc tax
2	50%	42%
3	67%	56%
4	75%	63%
5	80%	67%
6	83%	69%

Before we look at the formula for each, there Is a quick term, food cost percentage or FCP, that needs introducing. The FCP is the part of margin that would add back to 100%, but expressed as a decimal. Eg at 70% margin, FCP is 0.3. Tax is done in a similar way by expressing by example 20% as 1 plus the decimal, 1.2

To calculate multiplier from margin

1

FCP x Tax

To calculate margin from multiplier

1 - 1/FCP

Tax

These are available as a download.