Do You Know Your Numbers?
Resources and Links for Restaurateurs
Successful businesses of all types, including restaurants, are the result of managements paying attention to the "numbers" for their particular business as it relates to your industry.
In the case of restaurants, there are certain benchmarks by which you, the restaurant owner, or perspective restaurant owner, would want to make sure that the business is measuring favorably. The information provided is simply a guideline and are the information is based on industry sources, in particular the National Restaurant Association. A recent Restaurant Operations Report from the same source provided the following guide. These figures are averages and rounded. All amounts are reflected as a percentage of total sales.
| Full Service | Limited Service | |
| Total Sales | 100% | 100% |
| Cost of Goods Sold | 31% | 30% |
| Salaries and Wages | 30% | 28% |
| Employee Benefits | 3% | 2% |
| Restaurant Occupancy Costs | 5% | 7% |
| Other | 27% | 25% |
| Pre Tax Income | 4% | 8% |
* Includes quick service
Additional resources
www.nhlra.com
(NH Lodging and Restaurant Association)