Break Even Point Analysis

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Break Even Point Analysis

Break Even Point Analysis

G    = Guest

P     = Total F&B Purchase  ( 32 % )

I      = Other Income

PA  =  Payroll

SC   =  Service Charge

OE  =  Other Expense

PR   =  Profit  ( Baht )

NP   =  Profit  %  ( 30%)

1. In order to break even, how much is the average

    F&B Revenue per guest

                                     P – I + PA + OE

  PR =                    —————————-

                                    G + ( SC % x G )

2. In order to make profit ( % ), how much average

    guest revenue do we need?

                                       P – I + PA + OE

     PR =                       ——————————–   

                                   G ( 1 + SC % – NP 30% )

3. In order to make profit % and keep planned F&B purchase,

     how much average guest revenue do we need?

                                          PA + OE – I

     PR =              ——————————————

                              G ( 1 + SC % – 30 % – 32 % )

4. In order to break even ( break-even point ) including profit and

       Covering all F&B expense, how many guests do we need ?

       PP = Planned profit: 600.- Baht

                                   P – I + PA + OE

       G =                 —————————     

                                PP +  ( SC % x NP )