
F&B finance: cost of sales and gross profit
Understand cost of sales and gross profit — and how to protect and improve your margins.
Find the F&B 360 prospectus, useful resources, FAQs and contact details to help you decide, prepare and take part.
A full overview of what the programme includes, who it is for, the commitment, and what to prepare.
F&B 360° is a bespoke, multi-phase programme tailored to your business size, structure and goals. It begins with a one-to-one food and beverage resilience survey, generating a tailored report on your F&B resilience. You then work with an expert advisor to build a commercial roadmap or action plan for your business. Clinics, masterclasses, tools and resources support you and your team throughout the programme journey.
F&B 360° is personalised. It is designed to meet your business where it currently stands, with a strong emphasis on driving commercial impact. This is not generic support. It is hands-on, modular and flexible. It gives you access to experienced business advisors, proven tools and financial diagnostics so you can understand your performance clearly and set strategic priorities.
The Fáilte Ireland team will review your expression of interest form and contact you to confirm whether a place is being offered. If successful, the owner or general manager will be asked to review and sign the F&B 360° Programme Agreement on the Fáilte Ireland trade portal.
The Programme Agreement is an agreement between Fáilte Ireland and your business. It confirms both Fáilte Ireland's commitment and your business's commitment to the programme. It will need to be reviewed and signed by the general manager or business owner on the Fáilte Ireland trade portal.
In this case, each individual property will need to submit a separate expression of interest. F&B 360 supports are tailored to each individual property, and the owner, general manager and food and beverage team at each site will be involved.

Understand cost of sales and gross profit — and how to protect and improve your margins.

Learn menu engineering and upselling techniques to boost profitability and customer experience.

Take control of your purchasing cycle to cut food costs and support consistent profitability.

Fáilte Ireland supports tourism businesses accessing the RSA programme.
Have questions about the F&B 360° programme or need help deciding if it is right for your business?
Learn how you can get expert support to strengthen food and beverage performance.
View guidelines on eligibility, commitment, and what to prepare before applying to F&B 360°
Follow the F&B 360° journey from needs assessment to resilience and tailored supports.