Profitability – Operating Contribution, Costs and Budget

Open Analytics++ → Kostnader & meny → Lönsamhet and choose a period. This report contains an operating contribution view, gross profit, goods costs, category and discount analysis, and sales budgets.

Operating contribution: what remains?

Driftbild – vad blev kvar? shows the steps to Kvar före övriga kostnader (remaining before other expenses):

1. Sales after discounts and refunds, excluding VAT.
2. Less estimated goods costs using current cost prices excluding VAT.
3. Less estimated labor costs, including unsocial-hours pay and holiday-pay and employer-contribution uplifts.

The remainder is not net profit. Rent, energy and other expenses still need to be covered. Refunds in the selected period are deducted even if the original sale occurred earlier. A refund does not automatically restore consumed ingredients.

The view supports the whole restaurant or whole cost centres. Product, payment and other sales filters cannot allocate labor costs; the report explains when the selection is unsupported.

Read data warnings first

Missing cost prices, unavailable payroll inputs, open shifts, shifts crossing period boundaries or sales without recorded working time can make the data incomplete. A refund whose VAT cannot be reconciled can also prevent calculation. The remainder and relevant changes are then withheld instead of treating missing costs as zero. Read the component amounts and reasons shown and correct the underlying records.

With Jämför off, the comparison uses the preceding period of equal length. With Jämför on, it uses your chosen comparison dates. The explanation of changes requires complete data in both periods.

Gross profit and categories

Gross profit further down is sales after discounts excluding VAT minus goods costs, before labor and other expenses. Category sales include VAT after discounts; costs and margins exclude VAT. Subtracting the visible cost column directly from the sales column therefore does not reproduce the margin.

Margin colours are green at 65 percent or above, amber from 60 to below 65, and red below 60. Varukostnad % (goods cost percentage) is green up to 35, amber above 35 up to 40, and red above 40 percent. These are reference levels, not your own budget. Current cost prices can change a calculation for an earlier period.

The discount analysis counts tabs with a tab-level discount; an item-only discount may contribute to the discount amount without increasing that count.

Budget

Select the budget year next to Budget vs Utfall and click Sätt budget. This chart covers the whole restaurant and the entire selected year, independently of the sales filters above. Check its own period information when exporting too.