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Prime cost = (COGS + total labour cost) ÷ revenue × 100
Targets (typical): 55–65% combined.
Download: Prime Cost Dashboard
Related: Cost Control — Reduce Prime Cost in 30 Days (Playbook) F&B Operations & SOPs in Singapore
Food cost % = COGS ÷ food revenue × 100
Typical target range: 28–35% (varies by concept).
Download: Menu Engineering Worksheet
Related: Pricing Strategy — Raise Prices Without Killing Demand (Playbook) F&B Menu Pricing in Singapore
Labour cost % = (salaries + CPF + levies + benefits) ÷ revenue × 100
Typical target range: 25–35% (varies by model).
Download: Labour Scheduler + SPLH Tracker
Related: F&B Hiring & HR in Singapore Staff Retention — 30/60/90 Onboarding + Stay Interviews (Playbook)
SPLH = total sales ÷ total labour hours
Use SPLH to schedule with confidence instead of guessing.
Related: F&B Hiring & HR in Singapore
RevPASH = revenue ÷ (seats × hours open)
Use RevPASH when space is the bottleneck.
Related: F&B Menu Pricing in Singapore
Related:
Employment Law & Contracts
F&B Hiring & HR in Singapore
📊 Rule of thumb: rent ≤ 15% of revenue for sustainability.
Download calculator: Rent Affordability Calculator
🧮 Break-even is the bridge between “benchmarking” and “what to fix next”.
Download calculator: Break-Even Calculator
