Calculating Costs (With Answers)
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28Calculating Costs
School food service professionals face growing pressure to operate Child
Nutrition Programs with increased efficiency. With labor hours, food costs and
maintaining equipment, food service directors are often looking at new ways to make
their program more cost-effective.
Depending upon your experience level and whether or not you want to focus on just
breakfast, two sets of worksheets have been developed for your use to calculate the
costs of running the School Breakfast Program in your school.
First, if you already have a strong sense of how to achieve the break-even point for
lunch, you can use the worksheet (p. 2) to determine the break-even point for breakfast.
Second, if you want to see how breakfast will affect your entire operation, use the
worksheets starting on page 4 to calculate costs. In this section, worksheets have been
developed to guide professionals in analyzing and comparing program expenses and
revenue. Once a school’s current financial performance is determined, this section
prepares the professional to make adjustments to realign fixed or variable costs and/or
generate revenue to cover short and long-term program needs.
You will be able to:
Identify total revenue realized from each student for breakfast and lunch.
Record one day’s student participation for breakfast and lunch and calculate the amount
of revenue realized from one meal
Compare the annual expenses of each budget item and determine the percent of
revenue that item represents
Convert annual expenses to average daily costs
Analyze variable costs and fixed costs versus revenue to calculate the break-even point
These worksheets will help you determine the financial impact on your school food
service program. Worksheets for your use are available in the folder called “Resources”
and on the “Discover School Breakfast” CD.
1. Revenue Per Reimbursable Breakfast
2. Revenue Per Reimbursable Lunch
3. Daily Revenue Breakfast
4. Daily Revenue Lunch
5. Analyze Annual Revenue
6. Convert Annual Expenses to Average Daily Costs
7. Calculate Break-Even Point
8.
Analyze Program Costs
After you have completed these worksheets, be sure to see page 23 for ways to
achieve the break-even point for your operation. See pages 24 and 26 for ways you
can decrease cost and/or increase revenue.
Calculating Costs - 1
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