📝 Purchasing, suppliers & strategy · ⏱️ 3 min read

How do I calculate the margin on a dessert I bake myself versus a purchased version?

📝 KitchenNmbrs · updated 12 Mar 2026

Baking yourself versus buying can make a big difference in your margin. Many pastry chefs and restaurant owners struggle with the question of whether it's cheaper to make desserts yourself or buy them. In this article you'll learn step-by-step how to calculate the real costs of both options, including hidden costs you often overlook.

The real costs of homemade desserts

With homemade desserts, you're not just looking at ingredients. There are many more costs that you easily forget about.

💡 Example: Making chocolate mousse yourself

For 10 servings of chocolate mousse:

  • Ingredients: €12.50
  • Labor time: 2 hours × €18/hour = €36.00
  • Energy (oven/cooling): €2.00
  • Waste/failure (5%): €2.53

Total costs: €53.03 for 10 servings = €5.30 per serving

Hidden costs you often forget

  • Labor time: Even if you bake yourself, your time costs money
  • Energy costs: Oven, mixer, cooling - it adds up
  • Waste: Failed batches, leftover scraps
  • Storage: Refrigerator space also has a cost
  • Equipment depreciation: Mixers, ovens, molds wear out

Calculating purchased desserts

Purchased desserts seem more expensive, but they also have hidden benefits that you need to include in your calculation.

💡 Example: Buying chocolate mousse

Purchased chocolate mousse from supplier:

  • Purchase price: €4.80 per serving
  • Labor time: 5 minutes × €18/hour = €1.50
  • No energy costs for preparation
  • No waste (order what you need)

Total costs: €6.30 per serving

Benefits of buying

  • Consistency: Every serving is the same
  • No waste: You order exactly what you need
  • Time savings: More time for other dishes
  • No ingredient inventory: Less money tied up in stock
  • No risk: If you run out, you just order more

⚠️ Note:

Don't forget to include your own labor time. Your time costs money too. Calculate at least €15-20 per hour for your own work.

The formula for comparison

To make a fair comparison, use this formula for both options:

Total cost price = Ingredients + Labor + Energy + Waste + Storage

💡 Example: Tiramisu comparison

Making yourself (per serving):

  • Ingredients: €2.80
  • Labor (15 min): €4.50
  • Energy: €0.30
  • Waste (8%): €0.61

Total homemade: €8.21 per serving

Buying:

  • Purchase price: €6.50
  • Labor (garnishing): €1.50

Total purchased: €8.00 per serving

When making yourself is worth it

Making yourself is especially interesting for:

  • Large volumes: Spread fixed costs over more servings
  • Simple desserts: Little labor time needed
  • Unique recipes: Not standard to buy
  • Low labor costs: Interns or quiet moments

When buying is smarter

Buying has advantages for:

  • Small volumes: Less than 20 servings per week
  • Complex desserts: Lots of labor time and risk of failure
  • Busy kitchen: No time for extra production
  • Limited refrigerator space: No room for ingredient inventory

⚠️ Note:

Always calculate with your real labor costs. €18-25 per hour is realistic when you include payroll taxes and vacation pay.

Impact on your food cost

For both options, the same food cost formula applies:

Food cost % = (Total cost price dessert / Selling price excl. VAT) × 100

💡 Example: Food cost comparison

Tiramisu selling price: €12.50 incl. VAT = €11.47 excl. VAT

  • Making yourself: €8.21 / €11.47 × 100 = 71.6% food cost
  • Buying: €8.00 / €11.47 × 100 = 69.7% food cost

Difference: 1.9 percentage points. At 100 servings per month, this saves €24 in your margin.

With a system like KitchenNmbrs you can track the exact cost price for each dessert and immediately see which option yields the most.

How do you compare making yourself versus buying? (step by step)

1

Calculate all costs of making yourself

Add up: ingredients, labor time (€18-25/hour), energy costs, waste (5-10%) and storage costs. Don't forget any cost item.

2

Calculate the costs of buying

Take the purchase price per serving plus any labor for garnishing or finishing. Also add transport costs if applicable.

3

Compare the total cost price per serving

Divide both amounts by your selling price excl. VAT for the food cost percentage. Choose the option with the lowest total cost price.

✨ Pro tip

Check your dessert sales monthly and recalculate the costs. Ingredient prices and supplier rates change regularly, which can shift which option is best.

Calculate this yourself?

In the KitchenNmbrs app you can do this in just a few clicks. 7 days free, no credit card.

Try KitchenNmbrs free →

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Frequently asked questions

Should I include my own labor time as an entrepreneur?

Yes, your time costs money too. Calculate at least €15-20 per hour. Otherwise making yourself seems cheaper than it really is.

How do I calculate waste when baking myself?

Add 5-10% extra to your ingredient costs for failed batches and scraps. For complex desserts this can go up to 15%.

When is buying always better than making yourself?

At volumes under 15-20 servings per week, complex desserts that take a lot of time, or if your kitchen is already running at maximum capacity.

What about the quality of purchased desserts?

Good suppliers often deliver more consistent quality than homemade. Test different suppliers and compare quality too, not just price.

Can I combine different desserts in my calculation?

No, calculate each dessert separately. A simple panna cotta has a different cost structure than a complex chocolate cake.

ℹ️ This article was prepared based on official sources and professional expertise. While we strive for current and accurate information, the content may differ from the most recent regulations. Always consult the official authorities for binding standards.

📚 Sources consulted

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.

JS

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.

🏆 8 years kitchen manager at 1NUL8 Group Rotterdam
Expertise: food cost management HACCP kitchen management restaurant operations food safety compliance

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