Introduction to Analyze Your Breakeven
Using a dollar revenue as the example, the dollar revenue would diminish quickly given the following example:
| Budget | |||
| Food service dollar sale | $1.00 | or | 100 % |
| Minus the food cost | .30 | or | 30 % |
| Sub total balance | .70 | or | 70 % |
| Minus the labour cost | .29 | or | 29 % |
| Sub total balance | .41 | or | 41 % |
| Minus occupancy cost | .10 | or | 10% |
| Sub total balance | .31 | or | 31 % |
| And so on | |||
See CFRA operating ratio as a national average to benchmark against.
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