Restaurant Prime Cost
Prime cost (COGS plus all-in labor) and the prime-cost, labor, and COGS percents of sales -- the single most-watched number on a restaurant P&L because it is the cost the operator controls.
Formula and source
COGS = food + beverage; prime cost = COGS + total labor; prime/labor/COGS percents are of total sales.
Standard restaurant P&L prime-cost definition (NRA / restaurant-accounting practice, by name).
Audience
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Posture
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