Ingredient cost per breakfast depends on purchase prices, portion sizes and the amount you can actually serve. Start by defining what goes on one plate, so you can compare products and pack sizes on the same basis.
Specify the portion first
Record the number of sausages, bacon and bean quantities, eggs and other components. Include bread, butter, cooking fat and sauce. Decide whether coffee and juice belong to the same offer or are calculated separately.
For each product, divide the cost of the quantity used by the number of usable portions. Bacon slice thickness and cooking loss can affect the result. For sausages, weight per sausage and the number per serving matter. Measure these in your own kitchen.
An illustrative cost example
This worked example uses illustrative figures, excluding VAT. They are not Green Acres prices or market averages. Use current purchase prices and portion sizes for your own calculation.
| Component | Example portion | Cost |
|---|---|---|
| Sausages | 2 sausages | €0.80 |
| Back bacon | 2 rashers | €0.70 |
| Eggs | 2 eggs | €0.50 |
| Baked beans | 100 g | €0.25 |
| Tomatoes and mushrooms | 1 portion | €0.45 |
| Bread, butter, cooking fat and sauce | 1 portion | €0.40 |
| Total ingredients per plate | €3.10 | |
In this example, 40 identical plates cost €124 in ingredients. If you use €124 worth of ingredients but ultimately serve only 36 of these breakfasts and the remainder is wasted, effective ingredient cost becomes €124 ÷ 36 = approximately €3.44 per breakfast served.
What is missing from that €3.10?
Staff, energy, washing up, crockery, premises and other operating costs are not included. The difference between a selling price and ingredient cost is therefore not net profit. Compare figures on the same VAT basis; a VAT-inclusive selling price cannot be compared directly with ingredient costs excluding VAT.
Calculate a buffet per guest actually served
Buffet guests choose different quantities and combinations. For one breakfast service, add the ingredient cost of what guests eat and what is wasted. Divide the total by the number of breakfast guests. Usable stock kept for a later service is not part of that morning's consumption.
Compare the result with the assumptions in your hotel breakfast buffet plan. This helps distinguish differences caused by portions, guest choices and leftovers.
Compare packs by usable yield
Put sausages, bacon and baked beans side by side on your costing sheet. Request current prices for the exact items from Green Acres. A larger pack is only good value if it suits your usage and you can use the contents within the storage instructions.