English Translation

14-05a (Basically this scheme also corresponds to the economic ratios in the Protectorate) : average share of total cost in % Food 70-80 Staff 15-18 Energy 2 3 Depreciation of the establishment 1.53 Interest of the institution 1-2 General expenses . 1.5 2 (cleaning agents, etc.) Taxes 2 3 Administrative cost share 1 The calculation is particularly important with regard to the prices charged. Of course, these prices depend on the type of food. Apart from a few exceptions, the economic situation as a whole and the financial capacity of the participants in the Community meal are best taken into account when adapting to the lifestyles in the countryside, while respecting nutritional facts. The individual eater can then pay without difficulty the pure food costs, while usually the farm carries the other expenses partially or fully. The preliminary calculation gives the individual manager the opportunity to overlook the economic consequences of a plant catering facility and, at the same time, to discuss the question of the economic performance of the members of the company. In contrast to this pre-calculation, the daily recalculation to be carried out in the plant is of great importance: the difference is that food costs vary, not only in terms of the type of food, but also in relation to seasonal food prices and the way in which it is managed. The other costs (staff, energy, etc.) are usually fixed costs, which can easily be determined by a daily increase in value per meal or by a percentage increase in food costs, in the latter case about 25-40%. Such a basis for calculation is correct for the kitchen because it is an exceptionally material-intensive plant. Daily calculation gained a special value since the beginning of the war, since, with regard to the lower meat and fat consumption, a whole number of plants have passed to the price of