Prime cost calculator

Prime cost is what you spend on food, beverage and labor together. Enter them with sales for the same period to see prime cost as a percentage of sales. Nothing is saved or sent anywhere.

Food cost ($) Beverage cost ($) Labor cost incl. payroll overhead ($) Sales ($) Your target prime cost %

Use cost of goods used (opening stock + purchases − closing stock), not just purchases, and the same period for every number.

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How it works

Prime cost = food cost + beverage cost + labor cost. Prime cost % = prime cost ÷ sales. Sales for target = prime cost ÷ target %.

Worked example (the values above): prime cost is $9,800 + $2,200 + $11,500 = $23,500. Against $38,000 of sales that is $23,500 ÷ $38,000 = 61.8%. Food and beverage alone are $12,000 ÷ $38,000 = 31.6%, and labor is $11,500 ÷ $38,000 = 30.3%. To bring the same costs to 60% you would need $23,500 ÷ 0.60 = $39,166.67 of sales.

Set the target from your own budget: rent, utilities and other costs have to fit in what is left. To work out labor cost including overhead, use the labor cost percentage calculator. See also the free recipe cost calculator and more calculators.