About two-thirds of restaurant budgets are spent on the cost
of food/beverage sales and salaries/wages. The median pre-tax income for full
service restaurants with average per-person checks of $15 to $25 is 4%. For quick
service and casual restaurants, the median pre-tax income is slightly higher at
Energy use (which is discussed in greater detail later) is
actually a very small part of the food service operator's budget-only 3%.
* Includes quick service and quick/fast casual restaurants
Note: All figures are averages, are computed individually for each cost category,
and are rounded. All amounts are reflected as a percentage of total sales.
Source: National Restaurant Association, 2004 Restaurant Industry Operations Report.