Complete MBG Menu Examples with Cost of Goods Sold (COGS) and Nutritional Analysis (Ready for SMEs & Catering Businesses)

Are you looking for complete MBG menu examples with COGS calculation and nutritional analysis for your catering business, SME, or school meal program?

This article presents 5 ready-to-sell MBG menu ideas with profit margins ranging from 30%–53%, including detailed Cost of Goods Sold (COGS) calculations and professional nutritional value analysis.

These menus are ideal for:

• Home-based SMEs
• Bakery & snack box entrepreneurs
• School or institutional meal programs
• Raw material distributors seeking profitable product insights

What Is an MBG Menu and Why Is COGS Important?

MBG (Nutritious Meal Menu) is not just about delicious food. In a business context, an MBG menu must meet three key criteria:

1. Measurable nutritional value
2. Clear and realistic COGS calculation
3. Healthy profit margins to sustain the business

Without proper COGS calculation, many food entrepreneurs experience high sales volume but struggle to understand where their profits actually come from.

Basic COGS Formula:

COGS = (Raw Material Cost + 50% Variable Cost) ÷ Total Portions

This formula is more realistic because it includes gas, electricity, labor, and other operational costs.

5 Complete MBG Menu Examples with Profit Margins

Below is a summary of 5 menu items from the MBG Recipe Book, complete with COGS and nutritional highlights.

1. Peanut Butter Stir-Fried Chicken (33% Margin)

A high-protein dish made from chicken breast fillet with creamy peanut sauce.

Business Highlights:

• 1 recipe yields 15 portions
• COGS ≈ Rp1,335 per portion
• Ideal selling price ≈ Rp2,000
• Margin: 33.2%

Nutritional Highlights:

• Protein ≈ 25%
• Balanced energy
• Low sugar
• Suitable for nutritious meal programs

Why it’s great for SMEs:
Chicken is easy to source, the recipe is scalable for mass production, and it can be sold as daily catering or frozen food.

2. Peanut Butter Meatballs (39% Margin)

A beef-based menu alternative with savory peanut sauce.

Business Highlights:

• 1 recipe yields 10 portions
• COGS ≈ Rp1,831 per portion
• Ideal selling price ≈ Rp3,000
• Margin: 39%

Nutritional Highlights:

• Protein ≈ 18%
• Sufficient daily energy
• Controlled fat content

Perfect for:

• School catering
• Office lunch packages
• Premium frozen food products

3. Peanut Butter Puff Pastry (53% Margin)

This is the highest-margin menu item.

Business Highlights:

• 1 recipe yields 16 portions
• COGS ≈ Rp1,387 per portion
• Ideal selling price ≈ Rp3,000
• Margin: 53.7%

Nutritional Highlights:

• High energy
• Filling snack
• Suitable for snack boxes

Highly potential for:

• Bakeries
• Hampers
• School snack boxes
• Resellers

A margin above 50% makes this product ideal for scaling.

4. Puff Pastry Sausage Roll (47% Margin)

A favorite among children and school markets.

Business Highlights:

• 1 recipe yields 18 portions
• COGS ≈ Rp2,133 per portion
• Ideal selling price ≈ Rp4,000
• Margin: 47%

Nutritional Highlights:

• Balanced energy
• Contains protein
• Low sugar

Suitable for:

• Birthday catering
• School canteens
• Institutional snack packages

5. Pizza Puff Pastry (32% Margin)

A premium menu topped with chicken and cheese.

Business Highlights:

• 1 recipe yields 40 portions
• COGS ≈ Rp6,416 per portion
• Ideal selling price ≈ Rp9,500
• Margin: 32.5%

Nutritional Highlights:

• Balanced carbohydrates
• Adequate protein
• Suitable as a main dish

This menu can be sold per slice or per tray for events.

Why Is Nutritional Analysis Important for MBG Programs?

Many SMEs can create delicious food.
However, not many provide measurable nutritional analysis data.

In the MBG Recipe Book, each menu includes laboratory-tested parameters such as:

• Moisture content
• Total energy
• Protein
• Total fat
• Carbohydrates
• Total sugar
• Saturated fat
• Sodium

This advantage is crucial for:

✔ School catering proposals
✔ Institutional partnerships
✔ Nutritious meal tenders
✔ Increasing client trust

These data points differentiate a regular home business from a professional B2B-ready catering company.

Who Should Use These MBG Menus?

1. Home-Based SMEs

For entrepreneurs who want clear margins instead of guessing their selling price.

2. Bakery & Cake Business Owners

Ideal for high-margin snack box menus with repeat orders.

3. School MBG Programs

For transparent and nutritionally analyzed meal planning.

4. Raw Material Distributors

To explore profitable product applications for business partners.

Common Mistakes When Planning an MBG Menu

1. Excluding variable costs from COGS
2. Not standardizing portion sizes
3. Lacking nutritional data
4. Setting prices based solely on competitors

With proper calculation models, you can control your margin from the start.

Strategies to Scale an MBG Menu into a Bigger Business

1. Standardize recipes and measurements
2. Use consistent raw materials
3. Store COGS data in spreadsheets
4. Prepare nutritional documentation
5. Build a professional catering brand positioning

If you want to enter school or institutional markets, documentation is key.

Frequently Asked Questions (FAQ)

Q1: What is an MBG menu?

An MBG menu is a nutritious meal plan designed with balanced nutritional standards, complete with COGS and margin calculations for catering or school programs.

Q2: How do you calculate MBG menu COGS?

Use the formula:
COGS = (Raw Material Cost + 50% Variable Cost) ÷ Total Portions
This ensures a healthy business margin.

Q3: Does an MBG menu require nutritional analysis?

For B2B markets such as schools or institutions, nutritional analysis is highly recommended to increase credibility and tender opportunities.

Q4: What is the ideal catering profit margin?

A healthy catering margin typically ranges from 30%–50%, depending on menu type and market segmentation.

Get the Complete MBG Recipe Book Version

The full version includes:

✔ Detailed COGS per ingredient
✔ Complete cost breakdown
✔ Laboratory test tables (10 parameters)
✔ Ideal margins and selling prices
✔ Ready-to-use catering proposal format

If you are serious about building a professional and profitable MBG catering business, use real data instead of assumptions.

👉 Fill out the form to get complete information

Recommended Article:

• 5 Peanut Butter Recipes for Small Capital, Big Profit (Complete with COGS & Profit Margin)

Recommended Product:

• Croner Peanut Butter
• Unclely Puff Pastry