The language of restaurant operations.

The sales level at which total revenue equals total costs, so profit is zero.

Menu price minus plate cost — the cash a dish contributes toward fixed costs and profit.

The number of guests served in a period — the core unit of restaurant demand.

Cost of ingredients used as a percentage of food sales, typically targeted at 28–35%.

French for 'everything in its place' — the prepared ingredients and setup a station needs before service.

The target quantity of an item to keep on hand, set from usage rate and delivery frequency.

The sum of cost of goods sold (food and beverage) and total labour cost — a restaurant's two largest controllable expenses.

Sales divided by labour hours worked — a core measure of scheduling productivity.

What costed recipes and the sales mix say you should have spent on ingredients.

The usable percentage of a purchased ingredient after trimming, cleaning and cooking loss.