Interpret operational data
Food and Beverage

F and B operational calculations

How to evaluating food and beverage performance

Ability to interpret operational data is an essential skill for any food and beverage manager. To excel the manager needs to understand the basis for operational calculations. The example below is a fictional restaurant.

The restaurant caters for 120

Operational hours

Lunch service 12 noon to 2 p.m.

Dinner service 7 p.m. to 10 p.m.

Average customer numbers

Lunch 40

Dinner 75

Average customer spending

Food Lunch £8 per head Beverage £4.00 –  Food Dinner £25 per head Beverage £12

Staffing establishment

Lunch One member of staff per 10 customers

Dinner One member of staff per 15 customers

All members of staff begin work one hour before service and end work one hour after service.


The food costs are 40 per cent of the annual food revenue.

The beverage costs are 50 per cent of the annual beverage revenue.

The staff (labour) costs are averaged at £6.19 per hour per member of staff.

The total overhead cost for one year is estimated at 20 per cent of the total annual revenue (food and beverage).

Using the above information its possible to calculate the following

  • Annual food revenue –  £ 112,320.00
  • Annual beverage revenue – £ 56,160.00
  • Annual lunch revenue – £ 168,480.00
  • Annual dinner revenue – £ 981,240.00
  • Total annual revenue – £ 1,149,720.00

The number of staff required each day for

  • Lunch – 5
  • Dinner – 6

    The total annual staff costs – £ 89,482.64

The percentage of staff costs in relation to the total annual revenue – 7.78%

The average daily percentage seat occupancy during the year for:

  • Lunch – 32.14%
  • Dinner – 60.71%

    The average daily overhead costs for each day of business – £ 737.00

    The gross profit cash and percentage for the year for:

  • Food –  £ 465,192.00 (60%)
  • Beverage – £ 187,200.00 (50%)
  • Total (F&B) – £ 652,392.00 (56.74%)

The total amount of money left over at the end of the year (net profit) after all costs have been deducted and its percentage of the total revenue – £ 332,965.36 (28.96%)

Worksheet with calculations

Excel Worksheet with calculations

Below the Excel Financial Analyis links workbook has two worksheets.

  1. Input worksheet allows you to enter your own figures.
  2. The Operational Report worksheet calculates Input worksheet.

Excel Financial Analysis

Christopher Bird Author