Take the 2013 survey, get a free report
The NRA and Deloitte & Touche LLP encourage restaurant operators to participate in the 2013 Restaurant Industry Operations Survey, which will be the base for the 2013 edition of the Restaurant Industry Operations Report.
Operators who complete the survey before May 31 will receive a free copy of the new edition upon release, data specific to their state or region (sample size permitting), and a chance to win one of three $500 American Express® Gift Cards.
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Measuring profitability to stay ahead
Controlling costs in the restaurant business is critical. The National Restaurant Association's Restaurant Industry Operations Report provides crucial data on cost of sales, gross profit, direct operating expenses and other performance measurements to help restaurateurs see how their business compares with those of a similar profile.
The report helps restaurant operators sharpen their financial performance and quickly identify cost categories where data could significantly vary from similar operations. By analyzing operating costs, restaurateurs can detect potential problems, determine how to cut costs, and become more efficient.
Based on financial and operating data from hundreds of restaurants, the Restaurant Industry Operations Report analyzes restaurant income and expense statements to profile operations data for four restaurant profiles: three in fullservice, one in limited service. The categories match up with those presented in The Uniform System of Accounts for Restaurants.
It includes information on restaurant type, location, sales volume, and other measures. The report presents operating results as amounts per restaurant seat and as ratios to total sales, which are the most common bases in the industry.
Data snapshot from 2010 Edition
Food 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 $51,599 (in fullservice restaurants with an average check per person under $15) to $57,590 (average check $15 to $24.99) to $60,408 (average check $25 and over). For limited-service restaurants, median total sales per full-time equivalent employee was $63,365.
Median income before taxes for fullservice restaurants was 3 percent of total sales in operations where the average check is under $15; 3.5 percent for restaurants with an average check of $15 to $24.99; and 1.8 percent for fullservice operations with average checks of $25 and over. For the limited-service restaurants surveyed, median income before taxes was 5.9 percent.
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