Restaurant Prime Cost Calculator

FREE RESTAURANT FINANCIAL TOOL

Restaurant Prime Cost Calculator

Calculate your restaurant's COGS, labor cost and prime cost percentage, then see which part of the cost structure is putting the most pressure on profitability.

Enter Your Numbers

Use the same reporting period for every number.

$
Restaurant sales after discounts and revenue reductions.
$
Actual food cost of goods sold for the reporting period.
$
Beer, wine, liquor and other beverage cost of goods sold.
$
Direct hourly and salaried labor included in your prime cost calculation.
$
Employer payroll taxes, benefits, workers' comp and other direct labor burden you include in prime cost.
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Your Prime Cost Results

See the dollar amount, percentages and where the cost pressure is coming from.

Total COGS
$0
0.0% of net sales
Total Labor
$0
0.0% of net sales
COGS %
0.0%
Product cost as a percentage of sales.
Labor %
0.0%
Direct labor cost as a percentage of sales.
Restaurant Prime Cost
0.0%
$0 total prime cost
Cost Mix
COGS 0.0%
Labor 0.0%
Prime Cost 0.0%
Quick Insight Enter your restaurant's numbers to calculate prime cost.

How It Works

Prime cost combines the two largest controllable cost areas in many restaurants: cost of goods sold and labor.

Prime Cost = Total COGS + Total Labor

Prime Cost % = Prime Cost ÷ Net Sales × 100

The calculator separates COGS and labor so you can see which side is driving the overall percentage.

What's Included

  • Food and beverage COGS
  • Hourly and salaried labor
  • Payroll taxes, benefits and labor burden
  • COGS and labor percentages
  • Total prime cost dollars and percentage
PRIME COST TOO HIGH?

Find Out What Is Driving the Number.

A high prime cost percentage is only the symptom. Margin & Menu helps determine whether the underlying issue is purchasing, inventory, food cost, labor, scheduling, payroll, pricing or reporting.

Get clarity. Take control.

The 360° Restaurant Financial Audit follows the money across your POS, accounting, inventory, labor, cash and financial reporting.

Start My 360° Audit →
This calculator provides estimates based on the numbers you enter and is intended for informational and planning purposes. Prime cost definitions and benchmarks can vary by restaurant concept and accounting methodology.