Data snapshot from 2013-2014 EditionFood and labor are the two largest general cost categories for a typical restaurant. The cost of food and beverage is about one-third of the sales dollar, while salaries and wages account for another third. The median total sales per full-time-equivalent employee ranged from $53,448 (in fullservice restaurants with an average check per person under $15) to $60,606 (average check $15 to $24.99) to $65,413 (average check $25 and over). For limited-service restaurants, median total sales per full-time equivalent employee was $68,571. Median income before taxes for fullservice restaurants was 4.1 percent of total sales in operations where the average check is under $15; 5 percent for restaurants with an average check of $15 to $24.99; and 4.5 percent for fullservice operations with average checks of $25 and over. For the limited-service restaurants surveyed, median income before taxes was 6.3 percent. Food & Nutrition Whether it’s food safety, nutrition, culinary trends or a variety of other related topics, we know that food is at the heart of your work every day. We have plenty of creative and tasty ideas to help you delight your guests and keep costs in check.
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