19 June 2026 · 8 min read

Restaurant KPIs that actually move the P&L

The restaurant KPIs worth tracking: food cost %, prime cost, labour %, COGS, RevPASH, and more — what each measures, why it matters, and how to act on it.

There are dozens of metrics a restaurant can track. Only a handful actually move the profit-and-loss statement. Here are the KPIs worth a multi-venue operator's attention — what each one measures, and the action it should trigger.

Cost KPIs

  • Food cost % — COGS ÷ food sales. The headline cost metric; watch the trend and the variance between comparable venues.
  • Prime cost — food cost + labour cost, usually managed to ~60–65% of sales. The number that most directly governs whether a venue is profitable.
  • Labour cost % — labour ÷ sales. Pair with prime cost; cutting it blindly hurts service.
  • COGS — cost of goods sold. The raw input to food cost %; track its drivers, not just the total.

Revenue & efficiency KPIs

  • RevPASH — revenue per available seat hour. Measures how well you monetise capacity over time.
  • Average check / average transaction value — the lever behind upselling and menu engineering.
  • Table turnover — covers per table per service; capacity efficiency for the floor.
  • Menu item contribution margin — what each dish actually adds after its cost.

Why a list of KPIs isn't enough

Knowing the KPIs is the easy part. The hard part is watching all of them, across every venue, every day, and noticing the one that just moved in the wrong direction. A KPI you review monthly is a KPI that warns you a month late.

A metric only helps if you see it move in time to respond. That's a monitoring problem, not a measurement problem.

This is why the most useful setup isn't a bigger dashboard with more KPIs — it's continuous monitoring that surfaces the specific metric, at the specific venue, the moment it needs attention.