Calculadora de Food Cost, Escandallo, Precio de Carta y Comisiones Uber Eats / Glovo
Calculadoras de rentabilidad para restaurantes y hostelería: coste de materia prima con mermas, IVA hostelería (10 %) y margen real en plataformas de delivery.
¿Cuál es tu verdadero porcentaje de Food Cost y margen limpio por plato?
¿Qué precio con IVA debes poner en la carta de tu restaurante?
¿Cuánto dinero ganas realmente en cada pedido de Glovo, Uber Eats o Just Eat?
Fórmula: Food Cost % Neto (con Merma) y Margen de Contribución
Coste Neto por Ración = (Precio Compra Neto ÷ Cantidad Total × Ración) ÷ (1 − Merma %)
Precio Venta Neto = Precio Carta con IVA ÷ (1 + IVA %)
Food Cost (%) = (Coste Neto por Ración ÷ Precio Venta Neto) × 100
Margen de Contribución (€) = Precio Venta Neto − Coste Neto por RaciónEn España (10 % IVA en hostelería) y Europa, los precios de la carta incluyen IVA. El Food Cost siempre debe calcularse sobre la venta neta sin IVA e incorporando la merma de limpieza y cocción.
Worked Example: Signature Burger at £16.50 Gross (UK 20% VAT)
At £16.50 gross on a UK menu (20% VAT), your net revenue is £13.75. If raw ingredients cost £3.40 net and kitchen trim/waste is 10%, effective portion cost is £3.78 net. Your true Food Cost is 27.5% (£3.78 ÷ £13.75), leaving £9.97 net cash contribution margin per plate to cover labour, rent, and profit.
How to Calculate Restaurant Food Cost % & Plate Margin
Step-by-step calculation of true ingredient cost including trim waste, VAT-adjusted net revenue, and cash contribution margin.
- 1. Select Currency & Local Hospitality VAT Rate: Choose EUR (€), GBP (£), CHF, or USD ($) and set your hospitality VAT rate (e.g., 7%, 10%, 19%, or 20%).
- 2. Enter Net Ingredient Cost, Batch Yield & Prep Waste %: Input your wholesale purchase price, batch size, portion size, and realistic trim/prep waste percentage.
- 3. Add Side/Garnish Cost & Gross Menu Price: Enter remaining plate components and the gross price charged to guests.
- 4. Review Net Food Cost % & Cash Contribution Margin: Check instantly whether your dish hits the 25%–30% target range and how much cash margin remains per order.
European & UK Hospitality Benchmarks: Target Food Cost % & Markup Multiplier by Concept
| Restaurant Concept | Target Net Food Cost % | Typical Prep / Trim Waste | Net Markup Multiplier | Target Gross Margin % |
|---|---|---|---|---|
| Pizza / Pasta / Bakery | 18% – 24% | 5% – 8% | 4.2x – 5.5x | 76% – 82% |
| Burgers / Fast Casual | 25% – 30% | 8% – 12% | 3.3x – 4.0x | 70% – 75% |
| Casual Dining / Bistro | 28% – 33% | 10% – 18% | 3.0x – 3.6x | 67% – 72% |
| Steakhouse / Fine Dining | 32% – 38% | 15% – 25% | 2.6x – 3.1x (High Cash Margin) | 62% – 68% |
| Coffee / Bar / Beverages | 15% – 22% | 3% – 7% (Spillage) | 4.5x – 6.5x | 78% – 85% |
All percentages are based on Net Sales (excluding VAT). Remember: you pay rent and kitchen wages in cash margin (£/€), not percentages.
Preguntas Frecuentes (FAQ): Calculadora Food Cost
What is a good food cost percentage for a restaurant?
Across most full-service and fast-casual restaurants, a healthy net food cost percentage sits between 25% and 30% of net sales. Combined with kitchen and front-of-house labour (30%–35%), your total Prime Cost should remain below 60%–65% of net revenue.
Why must VAT be removed before calculating food cost in the UK and EU?
Because VAT (such as 20% in the UK or 7%–19% in the EU) belongs to the tax authority, not the restaurant. Calculating food cost against the gross menu price makes your food cost look artificially low by 3 to 6 percentage points and hides margin erosion.
How do you account for trim and cooking waste in recipe costing?
Divide your raw ingredient cost by the usable yield percentage (`1 − Waste %`). If you buy 1 kg of beef tenderloin for €28.00 and lose 20% during trimming, your usable yield is 800 g, making your true cost €28.00 ÷ 0.80 = €35.00 per kg (+25% higher).
Otras Calculadoras y Documentación de Fórmulas
Calculate your exact restaurant food cost percentage, prep waste impact, and net cash contribution margin across EUR, GBP, CHF, and USD.