On your financial report whether it’s daily, weekly or his monthly P&L, add a column with each number on the report expressed as an amount per guest.
For example, if you serve 1,200 guests last week and beverage sales were $2,800, the average beverage sales per guest would be $2.34. Hourly labor cost of $3,400 would be $2.84 per guest.
What would be the advantage of looking at your financial reports this way?
If beverage sales per guest had been running at $1.98 per guest?
Beverage sales per guest of just $1.70 might indicate a training issue, service problem or even unrecorded sales (theft of cash.)
Potential problems could be missed if you are only looking at the total beverage sales.
Hourly labor cost per guest as a percentage of sales might not be the best way to look at where the problem or if any problem might be. Labor cost per guest will give a more revealing and a better way to compare labor and scheduling practices.
Cost of paper, tableware, restaurant supplies, linen and other services could fluctuate up or down depending on the number of customers served. This way to look at your financial statements will give you a different perspective of where the
The “per guest” look at your sales can provide more insights on how your restaurant is actually performing and where you need to concentrate.