b2KIT
budgets - DOCX / PDF

Restaurant Operating Budget

Restaurant budget with food cost percentage, labor targets, prime cost analysis, and P&L format

Restaurant Operating Budget
Period
Prepared By
CategoryBudgetedActualVariance
Revenue
Food cost
Beverage cost
Food cost percentage
Labor
Prime cost
Occupancy
Operating expenses
Marketing
Technology
Repairs and maintenance
Net operating income
Total
Notes

For restaurant owners managing food, labor, and operating costs.

Budget Sections

  • Revenue (dine-in, takeout, delivery, catering, bar)
  • Food cost by category (protein, produce, dairy, dry goods)
  • Beverage cost (liquor, beer, wine, non-alcoholic)
  • Food cost percentage target (28-35% typical)
  • Labor (FOH, BOH, management, payroll taxes, benefits)
  • Prime cost (food + labor, target under 65%)
  • Occupancy (rent, CAM, property tax, insurance)
  • Operating expenses (smallwares, cleaning, linen, pest control)
  • Marketing (social media, loyalty program, local ads)
  • Technology (POS, online ordering, reservation system)
  • Repairs and maintenance
  • Net operating income target

Per-cover cost analysis and menu pricing strategy section.

Customize food cost targets and set revenue goals in PDFb2.

More budgets Templates

Aquarium Maintenance Budget

Fish tank ongoing costs with water treatment, food, equipment replacement, and electricity

Art Studio Setup Budget Budget

Budget template for setting up an art studio workspace

Baby First Year Budget Budget

Budget template for costs during baby first year

Backyard Wedding Budget

Home wedding cost planning with rentals, catering, decor, and permits