Tag: Operating expenses
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Packaging and Other COGS: The Hidden Costs Inside Your Food Cost Percentage

Cost of goods sold in a restaurant is typically discussed in terms of food and beverage, the ingredients that make up the menu. But COGS is broader than that, and in restaurants with meaningful takeout, delivery, or catering volume, packaging costs can become a significant line item that deserves its…
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Repairs and Maintenance: The Restaurant Expense That Rewards Proactive Operators

In a restaurant P&L, repairs and maintenance is usually a small line item in good months and a punishing one in bad months. Equipment failures in a restaurant are not a question of if, they are a question of when, and the when almost never coincides with a convenient financial…