§ 18

Quotation price per participant

What should we charge per participant when we must earn 25% on event?

Answer: When an event bureau quotes for a party, a conference or a training day, the price is often per participant. Fixed costs (venue, technology, planning hours, entertainment) are split by the agreed number of participants, and variable costs (food, drink, materials) are added. Finally the bureau's margin goes on. The calculator shows price per participant excl. and incl. VAT and what the price becomes if fewer than agreed come.

Formula

Kostpris pr. deltager = faste omkostninger ÷ deltagere + variable omkostninger pr. deltager

Pris pr. deltager = kostpris ÷ (1 − dækningsgrad). DG 25 % betyder at dele med 0,75

Samlet tilbud = pris pr. deltager × deltagere. Inkl. moms = × 1,25

If fewer come, the cost per participant increases because fixed costs are split among fewer

Symbols and units in the formula
Symbol	Meaning	Unit
deltagere	Agreed number of participants	personer
faste	Fixed costs (premises, technology, hours, maintenance)	kr
variable	Variable costs per participant (food, drinks, materials)	kr
dg_pct	Desired degree of coverage	%
faerre_pct	Attendance if fewer come (to test minimum)	%
=	Price per participant excl. VAT	kr
=	Price per participant incl. 25 % VAT	kr
=	Total offer excl. VAT	kr
=	Contribution margin for the agency	kr
=	Food cost per participant if fewer come	kr

Validity and source

Source: Calculation of event offer (competence objective: prepare quotes for events)

Does not apply when

Enter a minimum number of participants in the quote, or invoice the fixed costs separately, then the price per participant should be lower.

Worked example

The calculator's own default values inserted. The figures are calculated with exactly the formula the tool uses.

Substituted

Agreed number of participants80 personer
Fixed costs (premises, technology, hours, maintenance)38,000 kr
Variable costs per participant (food, drinks, materials)650 kr
Desired degree of coverage25 %
Attendance if fewer come (to test minimum)80 %

Giver

Price per participant excl. VAT1,500 kr
Price per participant incl. 25 % VAT1,875 kr
Total offer excl. VAT120,000 kr
Contribution margin for the agency30,000 kr
Food cost per participant if fewer come1,244 kr

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Sådan bruger du den

Når en virksomhed beder om et tilbud på en firmafest eller et kursusdøgn, regner du prisen pr. deltager. De faste omkostninger deles på deltagerne, og de variable lægges til. Beregneren lægger bureauets dækningsgrad på og viser, hvad der sker, hvis der kommer færre end aftalt.

Step by step

Læg de faste omkostninger sammen: lokale, teknik, underholdning, dine planlægningstimer.
Find de variable omkostninger pr. deltager: mad, drikke, materialer, transport.
Kostpris pr. deltager = faste ÷ deltagere + variable.
Pris = kostpris ÷ (1 − dækningsgrad). Læg 25 % moms til, hvis kunden skal se prisen med moms.
Test et lavere fremmøde, og skriv et minimum i tilbuddet.

Typical errors

At glemme dine egne timer i de faste omkostninger.
At gange kostprisen med 1,25 for 25 % dækningsgrad. Det giver kun 20 %.
At give pris uden et minimum, så bureauet bærer risikoen ved afbud.

Examples from everyday life

Sommerfest for 80 medarbejdere

Lokale, DJ og din tid koster 38.000 kr. Mad og drikke koster 650 kr pr. person. Bureauet skal have 25 % i dækningsgrad.

Agreed number of participants: 80 people
Fixed costs (premises, technology, hours, maintenance): 38,000 kr
Variable costs per participant (food, drinks, materials): 650 kr
Desired degree of coverage: 25 %
Attendance if fewer come (to test minimum): 80 %

It means: Prisen pr. deltager er 1,500 kr, eller 1,875 kr med moms. Hele tilbuddet er 120,000 kr og giver 30,000 kr. Kommer kun 80 %, stiger kostprisen til 1,244 kr.

Kursusdøgn for 24 ledere

Et kursusdøgn har faste omkostninger på 22.000 kr til oplægsholder og lokale. Overnatning og forplejning koster 1.850 kr pr. deltager, og dækningsgraden er 20 %.

Agreed number of participants: 24 people
Fixed costs (premises, technology, hours, maintenance): 22,000 kr
Variable costs per participant (food, drinks, materials): 1,850 kr
Desired degree of coverage: 20 %
Attendance if fewer come (to test minimum): 75 %

It means: Prisen pr. deltager er 3,458 kr. Hvis kun 18 kommer, er kostprisen 3,072 kr, og så tjener bureauet kun lidt.

Rule of thumb

25 % dækningsgrad betyder at dele kostprisen med 0,75, altså lægge en tredjedel til.

How to check the answer

Samlet tilbud minus faste og variable omkostninger skal give dækningsbidraget.