What formula is appliciable for the allocation of revenue split from the rooms division profit centre to F&B in the case of B+B rates.?

count BB rooms * breakfast rate for rooms.

for example if u have 100 BB room with rate of 100$ ( 90$ for room rate & 10$ for breakfast ).

Total revenue will be 100 * 100 $= 10000 $

Breakfast revenue is 100 * 10 $ = 1000 $ 

This 1000 $ will be allocated to F&B

Hi,

Are you working with a program or excel spread sheet? Usually you can split all the cost from the kitchen just for breakfast production, that´s important, next step attach all the cost you have from the restaurant operation during that period.

Mix all, split in food & beverage and you will have breakfast cost.

Now the formula for the allocation of revenue split from the rooms division profit centre to F&B can now be discuss, but it depends the company management target.