Restaurant Operating Expense Calculator

1. Restaurant information

2. Expense detail

Enter an expense amount or edit its percentage of sales. Editing one updates the other. Target ranges are illustrative planning guidelines, not guaranteed industry averages. An above-target result is a prompt to investigate, not necessarily an instruction to cut.

3. Interpretation

Potential savings are calculated only for categories above the selected target: (actual annual expense − annual sales × target %), summed across those categories. Savings are hypothetical and do not represent additional profit unless service levels, asset condition, and operations are maintained.

How to use this calculator

Start with your restaurant's net annual sales, then enter actual expenses from your P&L. For monthly entries, use a representative month or monthly average; seasonality can materially affect comparisons. Review categories exceeding your chosen targets and look for practical changes in contracts, usage, purchasing, preventive maintenance, or operating processes.

Scope: This is an operating-overhead diagnostic, not a full restaurant P&L. It excludes food and beverage cost, payroll and payroll taxes, employee benefits, debt service, depreciation, income tax, and any other unlisted costs. Credit card fees are measured against total sales for consistency, although card volume drives the actual fee. Delivery-platform commissions, disposables, equipment replacement, and other concept-specific costs may need additional lines.

Expense classification: Keep each cost in only one category. For example, if property taxes are included in rent, do not also record them under CAM. The combined smallwares/tableware line is designed to avoid overlap with individual smallwares and china/glass/silverware budgets.