Most delivery operators miss a crucial piece of their cost puzzle – and it's eating into their profits daily. Delivery equipment like bags and insulated boxes aren't just nice-to-haves; they're real costs that need proper accounting. Skip this step, and you'll wonder why your margins keep shrinking month after month.
Why delivery equipment belongs in your food cost
Delivery bags, insulated boxes and insulation materials are just as critical as your ingredients. They keep your food hot and customers happy. But here's what most kitchen managers discover too late – this equipment costs real money and deteriorates with every single delivery.
⚠️ Note:
Many delivery entrepreneurs only account for packaging costs and forget the equipment. This can cost you 1-3% of your margin.
Which costs should you include
For delivery equipment, track these expense categories:
- Initial purchase costs: What you pay upfront for bags, boxes, racks
- Depreciation: Equipment degrades and needs replacement
- Maintenance expenses: Cleaning supplies, repairs, spare parts
- Replacement costs: Lost or stolen equipment
Calculate costs per delivery
The most straightforward approach? Break it down per delivery. Here's the math:
💡 Example calculation:
You invest €2,400 in delivery equipment:
- 4 delivery bags: €200
- 2 insulated boxes: €800
- Insulation material: €400
- Racks and holders: €600
- Spare parts and maintenance: €400
At 200 deliveries monthly over 2 years:
€2,400 ÷ (200 × 24 months) = €0.50 per delivery
Different calculation methods
You've got three solid approaches to distribute these costs:
1. Per delivery (simplest)
Divide total equipment investment by expected deliveries over its useful life.
2. Revenue percentage method
Calculate what portion of delivery revenue covers equipment. Typically runs 1-3%.
3. Monthly depreciation
Spread equipment costs over 2-3 years and allocate monthly expenses across all deliveries.
💡 Example percentage method:
Monthly delivery revenue: €15,000
Equipment costs per month: €100 (€2,400 ÷ 24 months)
Percentage: €100 ÷ €15,000 = 0.67% of revenue
Include in your menu price
Stack the equipment costs with your other per-dish expenses:
- Ingredients: €8.00
- Packaging: €0.80
- Delivery equipment: €0.50
- Platform fee (25%): separate calculation
Your total product costs hit €9.30 per dish. Targeting a 30% food cost? Your minimum selling price becomes: €9.30 ÷ 0.30 = €31.00 excl. VAT.
💡 Complete cost breakdown for delivery dish:
- Ingredients: €8.00 (25.8%)
- Packaging: €0.80 (2.6%)
- Delivery equipment: €0.50 (1.6%)
- Total product costs: €9.30 (30%)
Selling price: €31.00 excl. VAT (€33.79 incl. 9% VAT)
Account for wear and tear
Delivery equipment has finite lifespans. Plan for these realistic timeframes:
- Delivery bags: 1-2 years with heavy use
- Insulated boxes: 2-3 years
- Insulation material: 6-12 months
- Racks and holders: 2-4 years
⚠️ Note:
Always plan for shorter lifespan than the manufacturer promises. Intensive use and weather conditions accelerate wear.
Track digitally
Monitor your equipment expenses using tools like KitchenNmbrs. You'll see complete costs per dish instantly, including all delivery-related expenses. This prevents you from accidentally underpricing your delivery orders and losing money on every sale.
How do you calculate delivery equipment in your food cost?
Inventory all equipment costs
Make a list of all delivery equipment: bags, boxes, racks, insulation material. Add up the total purchase costs, including a buffer for maintenance and replacement.
Determine lifespan and number of deliveries
Estimate how long each piece of equipment lasts (1-3 years) and how many deliveries you do per month. Be conservative: better to underestimate than overestimate.
Calculate costs per delivery
Divide total equipment costs by the expected number of deliveries over its lifespan. This gives you the equipment costs per delivery that you need to include in your food cost.
✨ Pro tip
Replace insulation materials every 8-10 months, even if they look fine. Degraded insulation loses 40% of its effectiveness, leading to cold food complaints that cost far more than new materials.
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
Should I depreciate delivery equipment or write it off immediately?
For food cost calculation, the accounting method doesn't matter. Spread costs over expected equipment lifespan for accurate per-delivery pricing. Your accountant can handle the depreciation schedule separately over 3-5 years for items above €450.
What if my delivery person loses or damages equipment?
Budget an extra 10-20% for loss and damage – it's inevitable. You can require deposits from delivery staff, but still factor replacement costs into your pricing model.
Can I pass equipment costs directly to platforms like Thuisbezorgd?
No, platforms charge their own commission fees. You must build all costs – ingredients, packaging, and equipment – into the menu prices you submit to delivery platforms.
📚 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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