1. First of all, determine the personnel involved in kitchen outsourcing, including chefs, waiters, managers, etc. Everyone's contribution ratio should be calculated according to the value of labor, ingredients, equipment and other resources.

2. Secondly, for competitive kitchen outsourcing projects, in order to ensure the enthusiasm of participants, we should provide fair profit distribution mechanism for participants.

3. Finally, the cost of food, equipment and personnel involved in kitchen outsourcing is relatively expensive. When calculating the profit, we should also consider the expenditure of various expenses, so as to ensure the long-term success of the kitchen outsourcing project.