Financial's

Industry Standards, The prime cost is the sum of a restaurant’s food, beverage and labor costs. Some restaurant owners will consider this their profitability benchmark number on their P&L statement. Because the prime cost bundles the two largest cost categories, it represents a key indicator into whether the company will be profitable in the next reporting period. Prime cost is also a **direct reflection** as to how management is controlling food, beverage and labor costs on a daily basis throughout the reporting period. A successful restaurant will keep its prime cost at **65%** or lower.

Gross Revenues Overall, by Category

1. Food
2. Liquor
3. Beer
4. Wine
5. Other: T-Shirts

Drill Down on Food, Food Sales to Food Usage to Food Cost Plan
"Menu Costing Plan"

1. Meat
2. Seafood
3. Poultry
4. Produce
5. Dairy
6. Pastry
7. Breads
8. Grocery

Drill Down on Bar Pour Costs, Bar Sales to Bar Usage to Bar Cost Plan "PC"

1. Well
2. Call
3. Premium
4. Super Premium
5. Wine
6. Beer
7. Plain

Drill Down Labor by Department "FOH", "BOH" and Category to Gross Revenues to Labor Plan

1. Server
2. Bar Back
3. Bartender
4. Dishwasher
5. Prep Cook
6. Line Cook
7. Backup Cook

Inventory Resources

Inventory | Inventory 2 | Xtra Chef Inventory

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