Restaurant & Hotel Finance
Cost recipes, price menus, control prime cost, run menu engineering, find break-even covers, explain food cost variance and manage hotel KPIs and rates in real spreadsheets, with every cell checked as you go.
Hospitality, Food & Leisure · 12 courses
Hospitality, food & leisure courses
Food cost percentage, prime cost, occupancy, average daily rate, per-capita spend, season P&L: hospitality and leisure businesses live and die by a few ratios. These 12 courses each run one fictional restaurant, café, venue or attraction in a spreadsheet that checks every formula, so you learn the numbers by doing them.
Topics range from recipe costing in bakeries, pizzerias, food trucks and ghost kitchens to breweries, distilleries and wineries, hotels and hostels, wedding and event venues, festivals, cinemas, theme parks, zoos, museums, golf courses, ski resorts, marinas, campgrounds, casinos and sports stadiums, plus studios and schools for fitness, martial arts and music. All businesses are fictional and the figures illustrative.
Courses in Hospitality, Food & Leisure
Event Planning Budget & Ticket Pricing
Budget a 600-person conference with contingency, split fixed and variable costs, price ticket tiers, find break-even, value sponsorships, plan catering and cash flow, then close the books, all in 8 graded labs.
Brewery & Beverage Production Costing
Scale a recipe per hL, cost ingredients per batch and litre, follow yield losses to the package, compare cans, bottles and kegs, allocate overhead, estimate excise duty, price by channel and schedule fermenter capacity: 8 graded labs on a fictional craft brewery (business math only).
Ghost Kitchen & Food Delivery Economics: Commissions, Food Cost & Order Profit
Cost delivery plates with packaging, work out platform commissions and fees, compare contribution by channel and basket, test who funds a promotion, allocate shared costs across virtual brands, size kitchen capacity for the peak, find break-even orders per day and engineer a delivery menu: 8 graded labs on a fictional ghost kitchen.
Winery & Vineyard Economics: Yields, Cost per Bottle & Barrel Ageing
From tonnes per hectare to bottles, vineyard cost per tonne, own vs bought-in grapes, cost per bottle, barrel amortisation and the angel's share, capital tied up in ageing wine, channel margins and the break-even price of a vintage: 8 graded labs on a fictional wine estate (business math only).
Coffee Shop Economics: Cost per Cup, Throughput, Staffing & Break-even
Cost every drink from grams, millilitres and the cup, price to a target cost %, read the sales mix and pastry attach rate, size the bar for the morning peak, cost the rota, measure milk and pastry waste, find break-even drinks per day and test loyalty, subscription and seasonal menus: 8 graded labs on a fictional café.
Cinema Economics: Box-Office Splits, Concessions & Screen Scheduling
Measure admissions, ticket price and occupancy, pay film rental under sliding-scale floors and a 90/10 house nut, work out spend per patron, fit shows into a screen day, compare seat-hours by screen, test premium formats and matinee pricing, decide which films hold over and find break-even admissions: 8 graded labs on a fictional multiplex.
Ski Resort Economics: Skier Days, Lift Capacity, Snowmaking & Pass Pricing
Run the numbers of a fictional Alpine resort: skier days and season length, lift capacity in VTM per hour and comfortable carrying capacity, ticket yield of day tickets vs season passes, pass break-even and price tiers, snowmaking water and energy, ancillary spend per skier day, weather scenarios with a season P&L chart and the payback of a new chairlift: 8 graded labs with illustrative numbers.
Bakery Economics: Baker's Percentages, Batch Costing, Yield & Production Planning
Scale a formula with baker's percentages, cost a batch from sacks to grams, plan for bake loss, size labour and oven time, allocate overhead, price retail vs wholesale, plan the day against orders and leftovers and chart the product mix: 8 graded labs on a fictional bakery.
Distillery Economics: Proof Gallons, Angel's Share, Cask Inventory & Ageing Cash Flow
Run a craft distillery by the numbers: ABV, proof and LPA, mash-to-spirit yield, compounding angel's share, cask inventory at cost, gin vs whisky cash cycles, illustrative excise per LPA, bottle cost to shelf price and funding the ageing gap – 8 graded labs on a fictional distillery (please drink responsibly).
Golf Course Economics: Rounds, Tee-Sheet Utilisation, Green Fees & Maintenance
Run the numbers of a fictional 18-hole club: playable days and round capacity from daylight and tee intervals, tee-sheet utilisation by daypart, green-fee yield and dynamic pricing, dues per member round, food & beverage and pro-shop profit per round, maintenance cost per hole, acre and round, weather scenarios with a line chart and a club P&L with a capex reserve: 8 graded labs with illustrative numbers.
Food Truck Economics: Locations, Ticket Size, Food Cost, Events & Break-even
Cost every plate and price it to a food cost target, find the best spot with AVERAGEIFS, model the lunch queue at the window, decide which events pay, put permits, commissary, fuel and generator on one monthly clock, cost the crew per shift, plan a rainy season and find break-even meals per day and the truck's payback: 8 graded labs on a fictional taco truck.
Guides with worked examples
Food Cost Percentage Formula: Restaurant Worked Example
The food cost percentage formula for a month and for one plate, theoretical vs actual food cost, and menu prices from a target food cost %. Excel example.
Baker's Percentage Formula: Calculate and Scale a Recipe
Baker's percentage formula with a worked example: each ingredient as a % of the flour, hydration, and scaling a bread formula to any dough weight in Excel.
Angel's Share Calculation: Whisky Cask Loss per Year
Calculate the angel's share of a whisky cask: compound loss per year, litres of pure alcohol and bottles left, and years until 20% is gone. Excel example.
RevPAR Calculation: Formula, ADR, Occupancy and Example
RevPAR calculation step by step: occupancy, ADR, RevPAR = ADR × occupancy, plus TRevPAR, GOPPAR and the RevPAR index, in a worked Excel example.
ABV Formula from OG and FG: Simple vs Accurate
Calculate ABV from original and final gravity: the 131.25 formula, the more accurate alternate formula, attenuation and degrees Plato. Worked example.
Frequently asked questions
Is this for owners or for students?
Both. The labs suit owners and managers who want to understand their own numbers, and students of hospitality, tourism and business.
Do the courses use real brands?
No. Every business is fictional and the courses have no brand, platform or operator affiliation.
Can I copy the method to my own business?
Yes. Each lab builds the calculation from inputs you can replace with your own prices, costs and volumes.
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