Miscalculating half-board F&B costs can silently drain your profits because you're juggling both breakfast and dinner ingredients across multiple guests. Too many hoteliers rely on rough estimates and wonder why their margins keep shrinking. Here's how to nail down your exact cost price per person.
What is half-board cost price calculation?
Half-board means accommodation + breakfast + dinner. For the F&B cost price you only calculate the food: what do the ingredients for breakfast and dinner cost per person?
The formula is straightforward:
F&B cost price per person = Breakfast cost price + Dinner cost price
💡 Example:
Hotel with 50 guests, 2 nights half-board:
- Breakfast cost price: €4.50 per person
- Dinner cost price: €12.00 per person
- F&B cost price per day: €16.50
Total F&B costs: 50 × €16.50 × 2 = €1,650
Calculate breakfast cost price
For breakfast you calculate based on average consumption per person. Not everyone eats the same, but on average across all guests they do.
- Bread and spreads: average €2.50 per person
- Hot items: eggs, bacon, sausage average €1.50
- Beverages: coffee, tea, juice average €0.50
⚠️ Note:
Include everything on the breakfast buffet. Also the butter, jam, honey that people use. Those small amounts add up quickly.
Calculate dinner cost price
For dinner you usually have a fixed menu or a choice of 2-3 main courses. Calculate the cost price per dish and take the average.
After managing kitchen operations for nearly a decade, I've learned that underestimating portion costs here kills your bottom line faster than anywhere else.
💡 Example dinner cost price:
3-course menu:
- Starter: €2.80
- Main course (average): €7.50
- Dessert: €1.70
Total dinner: €12.00 per person
Account for waste and contingencies
With group arrangements you always have waste and no-shows. Add 10-15% extra for this.
Adjusted cost price = Base cost price × 1.15
- People who don't show up but are booked
- Extra portion for the kitchen to taste
- Waste at buffets
- Reserves in case more is eaten
Determine selling price
Your F&B cost price is your foundation. For the selling price you usually work with 25-35% food cost for catering.
Minimum selling price = F&B cost price / (desired food cost % / 100)
💡 Example selling price:
F&B cost price: €16.50 per person per day
Desired food cost: 30%
Minimum F&B selling price: €16.50 / 0.30 = €55.00 per person per day
Season and suppliers
F&B cost prices change per season. Check your cost price at least quarterly and adjust your selling prices accordingly.
- Vegetables are cheaper in season
- Meat and fish prices fluctuate
- Suppliers regularly raise prices
⚠️ Note:
For arrangements you sell months in advance, build in a small buffer for price increases. Otherwise you risk losses.
How do you calculate F&B cost price for half-board? (step by step)
Calculate breakfast cost price per person
Add up all ingredients that are used on average per person: bread, spreads, hot items, beverages. Don't forget small things like butter and jam.
Calculate dinner cost price per person
Make the cost price of your complete menu: starter, main course and dessert. For choice menus take the average of all options.
Add breakfast and dinner cost price together
This gives you the base F&B cost price per person per day. Add 10-15% for waste and contingencies.
Determine your selling price
Divide your F&B cost price by your desired food cost percentage (usually 25-35% for catering). This is your minimum selling price for the F&B part.
✨ Pro tip
Recalculate your half-board cost prices every 90 days, especially for protein-heavy dinners where market prices swing wildly. Build in a 3-5% buffer for contracts booked more than 6 months out.
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 if guests eat more than I calculated?
That's why you add 10-15% extra for contingencies. At buffets this can go up to 20% extra, depending on your target group. Business groups typically eat less than leisure families.
How do I calculate cost price for a choice menu?
Calculate the cost price of each dish separately. Then take the average, weighted by expected popularity of each dish. Track actual selections over time to refine your estimates.
Should I include staff meals in the F&B cost price?
No, F&B cost price covers guest ingredients only. Staff meals are a separate operational cost that goes into your labor calculations, not food cost percentages.
📚 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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