Put every included cost beside the revenue it supports.

Download an editable worksheet for departure revenue, direct costs and contribution.

Start with the real departure
Record the actual guest count and realised price, then list costs without double-counting. Label estimates and keep wider business overhead visible as a separate consideration.

How to use this template
Download the editable text file, replace the bracketed fields and check the wording against your current business information. Keep the copy clear about what has happened and what the guest or staff member needs to do next.

Record the departure
Tour name: [name]
Departure date: [date]
Guest count: [number]
Currency and tax basis: [basis]
Prepared by: [name]

Enter the revenue
Guest count × realised price per guest = booking revenue. Record refunds or discounts separately. Avoid counting the same adjustment twice.

List the costs
Guide or crew cost: [amount]
Transport: [amount]
Supplier charges: [amount]
Variable cost per guest × guests: [amount]
Reseller or payment commission: [amount]
Other included costs: [amount]

Calculate the result
Revenue less the included costs = contribution after those costs. Contribution ÷ revenue × 100 = contribution margin. Label any additional overhead separately so the definition stays clear.

Review the assumptions
Which costs were estimates? Which costs change with guest count? Have refunds and commission been treated consistently? What wider business costs remain outside this calculation?