What is the surcharge calculation in the hotel industry?

Surcharge calculation is the essential and basic calculation method of full cost accounting and is based on the division of costs into individual and overhead costs. It is an important key figure when planning prices in hotels, such as restaurant food.

You can usually find the surcharge calculation for individual and series production, such as production in controlling. But it also makes sense in retail and service businesses, completely without controller assistance. The total costs are divided into individual and overhead costs.

Die Surcharge calculation You can use to determine offer prices and their planning and therefore correspond to cost accounting.

Determining a market-oriented Price In the hotel industry, costs are incurred to which percentage surcharges are added.

The basic principle is: Surcharge rate = overheads/individual costs

This means that:

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What are individual costs?

In contrast to other methods, surcharge calculation is divided into individual costs and overhead costs. Individual costs are classified according to the causation principle of the respective cost carrier.

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What are overhead costs?

Since overhead costs are costs that cannot be directly attributed to a cost unit (=product), the surcharge calculation adds these costs indirectly according to the average principle.

There are two types of overhead costs: single-level/ summary surcharge calculation and multi-level/ differentiating surcharge calculation

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Single-stage/ summary surcharge calculation

In single-stage or summary calculation, overhead costs are calculated based on a single surcharge rate. Overheads can be divided into four groups: material overheads, manufacturing overheads, administrative overheads, sales overheads.

The basis for summary surcharge rates is, for example, manufacturing costs in production or material costs.

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Multi-level/differentiating surcharge calculation

In addition to the single-stage calculation, there is also the multi-stage calculation. It divides overhead costs and several partial contributions and therefore looks at them in a differentiated way. The advantage of multi-stage calculation is a cause-based allocation of costs. There are various surcharge bases and they make it easier to allocate costs more effectively.

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Calculation of the surcharge rate

You should calculate the surcharge base separately, for example for storage, kitchen and administration. This means that the surcharge base is calculated by dividing overhead costs by individual costs.

Surcharge calculation in the hotel and catering industry

Here are a few examples of surcharge calculation in hotels and restaurants. An overhead surcharge is added to the individual costs. This results in the hotel's own costs.

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Cost calculation forms the basis for further operational calculation.

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Cost of meals:

The costs of goods include, for example, the costs of food and the care of the goods. This includes goods receipt, quality control, shelf life, storage and cold chains. Strictly speaking, you need to consider that you can't use 100% of the product to make food. There are leftovers and waste that should be deducted from the total amount.

Overheads in catering can include rent, electricity, telephone and Internet costs, gas, water, kitchen equipment, garbage disposal and maintenance.

Advantages and disadvantages of surcharge calculation as a key figure

Many key figures and their calculations give the hotelier a great overview and help with budgeting its prices.

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However, the disadvantage of surcharge calculation is that the scheme is based on the use of goods. In most catering establishments, however, personnel costs are higher than inventory costs. The time required to prepare and prepare food and drinks, service costs and the use of goods should therefore be equally taken into account. And thus also form the basis of the calculation.

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However, the strengths of surcharge calculation are certainly the simple process and long-term cost control. It is also possible to compare the use of goods and overheads.

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