Cost Calculator

Cost per portion/unit + recommended selling price

Updated for 2026
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Cost
Margin
Selling Price
Business

Въведи данни за себестойност

Себестойност на порция/бройка + препоръчителна продажна цена

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What does the cost calculator calculate?

The cost calculator is an online tool that calculates the true cost of a product or service, taking into account all expenses - materials, labor, packaging, waste, and part of fixed costs. The calculator shows the true cost per unit of product or service, recommended selling price with chosen margin, and actual margin at existing price. The calculator is useful for restaurants, cafes, hotels, bakeries, small manufacturers, and any businesses that sell products or services to end customers. It helps you make informed pricing decisions, identify profitable products, and plan promotions and discounts without operating at a loss. The calculator is designed specifically for businesses that want to know the true cost and plan their pricing correctly.

How to use the cost calculator?

The cost calculator is designed for restaurants, cafes, hotels, bakeries and any type of business that sells products or services to end customers.

Its purpose is to show you the true cost of 1 portion/unit and calculate a reasonable selling price with your chosen margin.

  1. Fill in material costs: Total amount in BGN for all products in the recipe (flour, meat, vegetables, drinks, etc.).
  2. Add labor cost: Enter how many minutes preparation takes and the hourly rate of the employee. The calculator will automatically calculate labor cost.
  3. Enter packaging and other variable costs: Boxes, cups, napkins, spices, consumables, etc.
  4. Account for waste/loss: Percentage of losses during preparation, spoiled products or portions that are discarded.
  5. Distribute fixed costs: Rent, electricity, water, administrative salaries, etc. are divided by expected number of sales per month. Each portion "takes on" a small part of these costs.
  6. Select VAT and margin: Set what VAT you use and what margin percentage you want. The calculator will suggest a selling price.
  7. Optionally enter your current selling price: If you already have a price, you can see the actual margin you achieve.

Example with specific numbers

Example: Calculating cost for a pasta dish

  • Materials (for 1 portion): 3.50 BGN (pasta, sauce, cheese, etc.)
  • Labor (15 min at 12 BGN/hour): 3.00 BGN
  • Packaging: 0.20 BGN
  • Waste (5%): 0.35 BGN
  • Fixed costs (per portion): 1.00 BGN (rent, utilities, etc.)
  • Total cost per portion: 8.05 BGN
  • Recommended price (30% margin): 11.50 BGN (excluding VAT)

This shows that if you sell the pasta dish for 11.50 BGN (excluding VAT), you achieve a 30% margin after covering all costs.

Sources and notes

The cost calculator helps you determine the true cost per unit by including variable costs (materials, labor, packaging) and allocating part of fixed costs (rent, utilities, administrative expenses) to each unit. Understanding your true cost is essential for making informed pricing decisions, planning promotions, and ensuring profitability. The calculator uses standard accounting principles for cost allocation. For complex cost structures or specific industry requirements, consult with an accountant or financial advisor.

Data is up to date according to NRA and NOI (Bulgarian tax and social security). For official information see the sources below.

Sources:

  • NRANational Revenue Agency
  • NOINational Social Security Institute
  • VAT ActBulgarian VAT law
  • Local taxes actLocal taxes and fees

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Frequently asked questions

What is unit cost?

Unit cost is the real spend per item or service: direct costs (materials, labour, packaging, waste) plus allocated overhead.

Direct vs overhead costs?

Direct costs attach to the unit. Overhead (rent, utilities, admin) is spread across expected monthly sales so you do not underprice.

How do margin, profit and selling price relate?

Margin is (price − cost) / price. The tool suggests a price for a target margin or shows realised margin for an existing price.

How do I allocate fixed costs?

Enter monthly fixed costs and expected sales volume. The calculator assigns a per-unit share — orientation, not a full P&L.

Only for restaurants?

No — any business with per-unit direct and overhead costs can use it.

How does this link to profit and break-even?

Unit cost feeds pricing; profit and break-even tools show whether volume and margin cover business fixed costs.

Cost Price & Margin Calculator