Food & Beverage
Prime Cost Percentage Calculator
Calculate prime cost percentage for hotel and restaurant operations.
Use this tool to review prime cost with a consistent period, denominator, and operating rule.
This formula converts source operating values into prime cost for quick review.
Prime Cost = COGS + Total Labor Cost
Restaurant prime cost usually includes all COGS plus all labor-related costs. For hotel outlets, specify whether non-F&B labor is excluded.