Working operator tools
KNOW THE NUMBER.
MAKE THE DECISION.
Three practical tools you can use immediately. Test the weekly cost structure, price a dish around a clear target and identify the stars, puzzles, plowhorses and dogs on a menu.
Tool 01 · weekly performance
RESTAURANT
PROFIT CHECK.
Estimated operating profit£3,300.0013.2% net operating margin
Gross profit£18,000.0072.0%
Food cost28.0%of sales
Labour33.0%of sales
Waste1.8%of sales
Use the same accounting basis for every figure. This is an operational estimate, not an accounting statement.
Tool 02 · protect every plate
DISH COSTING
& SELLING PRICE.
Suggested menu price£18.40including 20% VAT
Portion cost£3.83including wastage
Net selling price£15.33before VAT
Contribution£11.50before labour & overheads
Target food cost25.0%of net sales
VAT treatment varies by product and sale type. Check the correct tax treatment for your business before setting a final price.
Need more than the number?
TURN THE RESULT
INTO A PLAN.
Membership adds the systems, templates and practical support behind the calculation. If the numbers expose a bigger problem, route it directly to consultancy.