Most caterers wing it with full-board pricing, while successful operators calculate every component down to the last cent. This difference separates profitable catering businesses from those struggling with razor-thin margins. Here's exactly how to build your cost price from the ground up.
What's included in full-board cost price?
Full-board means all meals and beverages for one guest during one day. But it's way more than just ingredients:
- Breakfast: all ingredients + service
- Lunch: all ingredients + service
- Dinner: all ingredients + service
- Beverages: coffee, tea, water, juices with meals
- Snacks: coffee/tea breaks
- Staff: cooking, serving, clearing
- Materials: crockery, linens, consumables
⚠️ Watch out:
Many caterers forget staff costs and materials. These can make up 40-50% of your total costs for full-board arrangements.
Calculate ingredient costs per meal
Start with the food cost of each meal separately. Add up everything that goes on the plate:
💡 Example breakfast per guest:
- Rolls (2 pieces): €0.80
- Toppings (cheese, meat): €1.20
- Butter, jam: €0.30
- Fresh fruit: €0.70
- Coffee/tea: €0.40
Breakfast cost price: €3.40
Do the same for lunch and dinner. Include all side dishes, sauces, bread and beverages that come with each meal.
💡 Example complete day:
- Breakfast: €3.40
- Lunch: €4.80
- Dinner: €8.20
- Beverages between meals: €1.60
Total food cost: €18.00 per guest per day
Calculate staff costs per guest
Staff represents a major cost item for full-board arrangements. Calculate how many hours you need for the complete service:
- Kitchen: shopping, prep, cooking, washing up
- Service: serving, clearing, cleaning
- Coordination: planning, purchasing, supervision
Divide total staff costs by the number of guests to get cost per guest. Based on real restaurant P&L data, labor typically runs 35-45% of total arrangement costs.
💡 Example 50 guests, 2 days:
- Kitchen: 2 people × 16 hours × €18 = €576
- Service: 3 people × 12 hours × €16 = €576
- Coordination: 1 person × 8 hours × €25 = €200
Total staff: €1,352 for 100 guest days
Per guest per day: €13.52
Add material and overhead costs
Don't forget the "invisible" costs that definitely cost money:
- Crockery and cutlery: depreciation + replacement
- Linens: tablecloths, napkins, kitchen linens
- Consumables: cleaning supplies, aluminum foil
- Transport: fuel, vehicle wear and tear
- Insurance and overhead: share of fixed costs
These costs often run 10-15% of your food + labor costs.
💡 Complete cost price calculation:
- Food cost: €18.00
- Staff: €13.52
- Material/overhead (12%): €3.78
Total cost price: €35.30 per guest per day
Determine your desired margin
Now that you know your cost price, determine your selling price. Standard margins for catering run between 60-75% of the selling price.
With a 65% margin, your costs can be 35% of your selling price:
Minimum selling price = Cost price ÷ 0.35
💡 Selling price calculation:
Cost price €35.30 at 65% margin:
€35.30 ÷ 0.35 = €100.86 excl. VAT
Selling price: €109.94 incl. 9% VAT per guest per day
⚠️ Watch out:
Always calculate with 9% VAT for catering food. Alcoholic beverages carry 21% VAT, but these usually aren't included in standard full-board arrangements.
Account for no-shows and changes
With arrangements you always face the risk of no-shows or last-minute changes in guest numbers. Build in a buffer for this:
- 5-10% surcharge for no-show risk
- Minimum number of guests mentioned in your quote
- Change fees for adjustments within 48 hours
A food cost calculator helps you track all these cost components per arrangement, so you don't have to recalculate every time.
How do you calculate the cost price of a full-board arrangement? (step by step)
Create a complete menu list for all meals
Write down exactly what each guest gets: breakfast, lunch, dinner and all snacks. Don't forget beverages with meals. This becomes your basis for all further calculations.
Calculate ingredient costs per meal per guest
Add up all the ingredients in each meal. Calculate what one portion of each dish costs. Add breakfast + lunch + dinner + beverages for the total food cost per guest per day.
Calculate staff and material costs per guest
Estimate how many hours of kitchen and service you need. Divide total wage costs by number of guest days. Add material costs (crockery, linens, transport), often 10-15% of food + labor.
Determine selling price with desired margin
Divide your total cost price by your desired cost percentage (usually 35% for 65% margin). Add 9% VAT for the final price per guest per day.
✨ Pro tip
Calculate your full-board costs for 3 different guest counts (25, 50, 100) to understand how economies of scale affect your per-guest pricing. Staff efficiency jumps significantly at the 40-guest mark.
Calculate this yourself?
In the KitchenNmbrs app you can do this in just a few clicks. 7 days free, no credit card.
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Frequently asked questions
What margin is normal for full-board catering?
Standard margins run between 60-75%, which means your costs can be 25-40% of your selling price. Many caterers use 65% margin (35% costs) as a starting point.
Should I calculate transport and materials separately?
Yes, these costs are real and can make up 10-15% of your total costs. Include fuel, vehicle wear and tear, crockery, linens and cleaning supplies in your cost price.
How do I handle no-shows for arrangements?
Build a 5-10% buffer into your price for no-show risk, mention a minimum number of guests in your quote, and charge change fees for adjustments within 48 hours of the event.
Are beverages with meals 9% or 21% VAT?
Coffee, tea, water and juices with meals fall under 9% VAT. Only alcoholic beverages carry 21% VAT, but these usually aren't included in standard full-board arrangements.
📚 Sources consulted
- EU Verordening 852/2004 — Levensmiddelenhygiëne (2004) — Official source
- EU Verordening 853/2004 — Hygiënevoorschriften voor levensmiddelen van dierlijke oorsprong (2004) — Official source
- EU Verordening 1169/2011 — Voedselinformatie aan consumenten (2011) — Official source
- NVWA — Hygiënecode voor de horeca (2024) — Official source
- NVWA — Allergenen in voedsel (2024) — Official source
- Codex Alimentarius — International Food Standards (2024) — Official source
- FSA — Safer food, better business (HACCP) (2024) — Official source
- BVL — Lebensmittelhygiene (HACCP) (2024) — Official source
- Warenwetbesluit Bereiding en behandeling van levensmiddelen (2024) — Official source
- WHO — Foodborne diseases estimates (2024) — Official source
Food Standards Agency (FSA) — https://www.food.gov.uk
The HACCP standards shown in this application are for informational purposes only. KitchenNmbrs does not guarantee that displayed values are current or complete. Always consult the FSA or your local authority for the latest regulations.
Written by
Jeffrey Smit
Founder & CEO of KitchenNmbrs
Jeffrey Smit built KitchenNmbrs from 8 years of hands-on experience as kitchen manager at 1NUL8 Group in Rotterdam. His mission: give every restaurant owner control over food cost.
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