GGB Contribution margin
What a menu item leaves behind after plate cost. You bank dirhams, not percentages.
Contribution margin is the cash a single menu item contributes after its plate cost: selling price minus costed recipe. It is the number menu decisions should run on, because a flattering food-cost percentage can hide a weak dirham contribution. Rank items by margin earned, not by cost percentage, and the menu starts paying the rent.
CM = selling price - plate cost
Plate cost = the fully costed recipe including garnish and packaging; both figures net of VAT.
Illustrative: a grill dish sells at AED 60 with an AED 18 plate cost, a 30% food cost and AED 42 of contribution. A pasta at AED 45 with an AED 9 plate cost runs a prettier 20% food cost but contributes only AED 36. The "expensive" dish banks AED 6 more per plate.
Open the menu engineering matrix