F&B and therapeutic diets
Food and beverage economics of a medispa: food and beverage, revenue channels, food cost, cost per cover, expenses by USALI line and package revenue allocation between departments; a programme meal calculator, ready menus with calories and a catalogue of diets used by health resorts and preventive-medicine clinics.
Per-unit metrics of version A (a pilot project, draft model); money in first-year prices, labour at the general contribution rate
F&B data is temporarily unavailable.
Food and beverage
F&B revenue channels
What version A shows
F&B expenses by USALI line (Schedule 2)
₽ per cover and % of F&B revenue; on the right — the USALI line it belongs to
| Line | ₽ / cover | % of F&B revenue |
|---|
Package revenue allocation between departments
Breakfast in the rate and medical-programme meals are sold in a package. Under USALI the package revenue is split between departments at standalone selling price (SSP): F&B receives an internal transfer, Rooms and Medical keep the rest. Total revenue does not change.
Medical programme package
SPA rate with breakfast
Allocation rules
- The transfer price is SSP: a comparable price of breakfast or a meal sold separately, at a discount to the commercial check.
- Whatever F&B receives is deducted from Rooms and Medical — no double counting at the consolidated level.
- The transfer is a management (memo) entry: no cash flow and no VAT inside one legal entity.
- Without allocation, breakfasts and programme meals look like costs without revenue, distorting the F&B margin.
- Staff dining is an expense under Schedule 13, not F&B revenue.
Price per cover by channel, year 1
| Channel | ₽ / cover | Food mix | Food cost |
|---|
Cost per cover by meal type
Recipe food basket per cover, ₽ excl. VAT, first-year base
| Group | ₽ / kg | Breakfast | Paid | Diet |
|---|
Trend by year
| Year | Food cost | Bev. cost | Labour % | Margin | ₽ / cover | Diet |
|---|
Market: F&B in industry reports
Programme meal calculator
Covers, product cost with diet surcharges, internal transfer to F&B, kitchen workload and calories. Parameters come from the knowledge base (year-1 prices).
Diet mix, % of guests
Product cost is the recipe basket per cover with waste and sundries, without labour and VAT. Transfer is the internal SSP price; for the half-board dinner — the commercial paid-meal price.
Kitchen diet matrix
Product cost surcharge, order lead time, buffet eligibility and need for a prescription
| Diet | + food cost | Lead time | Buffet | Approval |
|---|
Concept menu economics
Dish food cost is recipe cost to the price net of VAT; by category of the restaurant, SPA bar and phytobar menus
| Category | Dishes | Median | Range |
|---|
All concept-menu dishes
V — vegetarian, VG — vegan, GF — gluten-free, LF — lactose-free, option — on request.
Diets in medispas and health resorts
Regulated diets, preventive-medicine clinic methods, eating patterns and fasting regimes — with kitchen requirements and sources
Descriptions are informational. A diet is prescribed by a physician or dietitian considering indications and contraindications.
Knowledge base materials are for information only and are not medical advice, an individual investment recommendation or an offer. Contraindications apply. Consult a specialist. See the Disclaimer.
Metrics are a model estimate of the platform for a typical property. Diet descriptions are informational; a diet is prescribed by a physician. Contraindications apply.