What the numbers mean, what the benchmarks actually are, and where the standard advice is wrong.
The 65% prime cost rule is a blended average that fits almost nobody. How to set the right target for your concept and sales mix.
The standard industry P&L format, what prime cost and controllable income tell you, and the one line almost everyone puts in the wrong place.
Food cost targets by concept, why 35% can be correct for one restaurant and a crisis for another, and what to check first when yours is drifting.
How to calculate the sales you need to cover fixed costs, convert it into covers per day, and read your margin of safety.
Unbooked owner labor, deferred maintenance, delivery buried in G&A, and five other distortions that make a restaurant look healthier than it is.