{"id":2875,"date":"2026-10-12T17:39:17","date_gmt":"2026-10-12T14:39:17","guid":{"rendered":"https:\/\/www.comimarlik.com\/?p=2875"},"modified":"2026-10-24T18:05:52","modified_gmt":"2026-10-24T15:05:52","slug":"restoran-isletme-maliyetleri","status":"publish","type":"post","link":"https:\/\/www.comimarlik.com\/en\/restoran-isletme-maliyetleri\/","title":{"rendered":"Restaurant Operating Costs: Where Does the Turnover Go?"},"content":{"rendered":"

C\u00fcneyt Onur<\/span>Rent, produce, labour and energy: where does a restaurant's turnover go?<\/em> Restaurant operating costs are the real test that begins once a restaurant opens.<\/p>\n\n\n\n

\n \"Restoran\n<\/div>\n\n\n\n

Money comes in, but most of it goes straight back out in costs. In this article we break down restaurant operating costs<\/strong> item by item. The ratios are based on observations from the restaurants we have designed over more than thirty years. We also explain what is changing these ratios most today: inflation.<\/p>\n\n\n\n

Why Do Some Restaurants Open and Close So Quickly?<\/h2>\n\n\n\n

A restaurant opens on a corner and doesn't take off. Another opens in its place, and that doesn't work either. Maybe the fifth one finally works. Yet the reason is usually neither the food nor the look of the place; it is that the business was miscalculated from the start.<\/p>\n\n\n\n

The wrong segment, the wrong location and wrong cost assumptions come together, and in the end turnover doesn't cover costs. That is why, in the first meeting, we always ask investors the same questions: What will you sell? To whom? What hours will you be open? Which service model will you choose? And how much budget are you setting aside? The answers also set the framework for operating costs.<\/p>\n\n\n\n

Venues built on the right calculation last a long time: D\u00fcvero\u011flu<\/a> and Bal\u0131k\u00e7\u0131k\u00f6y Fahri<\/a> have been operating with their original design for years.<\/p>\n\n\n\n

Restaurant Operating Costs: How Turnover Is Distributed<\/h2>\n\n\n\n

The table below shows how turnover is distributed across costs in an average restaurant. The ratios are sector averages, so they vary with segment, location and period.<\/p>\n\n\n\n

Cost item<\/th>Share of turnover<\/th>Note<\/th><\/tr><\/thead>
Rent<\/td>~%10<\/td>Optimum ratio; 12\u201315% is the limit<\/td><\/tr>
Produce (raw ingredients)<\/td>%35\u201338<\/td>Previously about one third<\/td><\/tr>
Labour<\/td>%25\u201327<\/td>Previously 20\u201323%<\/td><\/tr>
Energy<\/td>%3\u20135<\/td>Previously 1\u20133%<\/td><\/tr>
Waste, complimentary items and losses<\/td>%1\u20133<\/td>Product that doesn't turn into revenue<\/td><\/tr>
Tax differences, financing, card commissions<\/td>Variable<\/td>Depends on regulations and the bank<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Added together, costs excluding taxes and commissions reach roughly 75\u201385 percent of turnover. In other words, profit is made in the narrow margin that remains. Good management means constantly controlling these percentages and being able to bring each of them down.<\/p>\n\n\n\n

How Has Inflation Changed Restaurant Operating Costs?<\/h2>\n\n\n\n

Today the main reason pushing these ratios up is inflation. Ingredients, energy and wages are rising fast, while menu prices can't be raised at the same pace because guests are price-sensitive. As a result, the share of costs in turnover grows and profit shrinks.<\/p>\n\n\n\n

Energy is a good example: once around 1\u20133 percent of turnover, its share has risen to 3\u20135 percent today. Similarly, the cost of produce has risen from one third to 35\u201338 percent, and labour has gone up by a few points too.<\/p>\n\n\n\n

And investors' expectations often don't change: they want to offer mid-segment guests upper-segment quality at lower-segment cost. In an inflationary period this equation doesn't work, which is why the calculation must be made before opening, with realistic ratios.<\/p>\n\n\n\n

Restaurant Operating Costs, Item by Item<\/h2>\n\n\n\n

Rent<\/h3>\n\n\n\n

Rent should be about ten percent of turnover; we consider this the optimum ratio. Between 12 and 15 percent is manageable, but then you need to save on other items. Anything higher is risky.<\/p>\n\n\n\n

In fact, rent is a consequence of the choice of segment: the segment defines the target guest, the target guest defines the location, and the location defines the rent. For details, see our choosing a restaurant location<\/a> article.<\/p>\n\n\n\n

Cost of Produce<\/h3>\n\n\n\n

In the past, the cost of raw produce was expected to be one third of turnover; today it is around 35\u201338 percent. Produce covers raw inputs such as meat, vegetables, dairy, bread and water, so the structure of the menu and correct portioning directly affect this item.<\/p>\n\n\n\n

Labour<\/h3>\n\n\n\n

Labour's share has risen from 20\u201323 percent to 25\u201327 percent, and finding qualified staff is getting harder. A good operator manages this item through efficiency: a kitchen and service layout<\/a>that does the same work in fewer steps can keep labour within 21\u201323 percent. The difference is often the profit itself.<\/p>\n\n\n\n

Energy<\/h3>\n\n\n\n

Although energy's share looks small, it is one of the fastest-growing items. The biggest energy items are the kitchen's machinery and equipment and the heating, cooling and ventilation units; lighting's share is much smaller by comparison. That is why energy is now a cost that must be calculated at the design stage.<\/p>\n\n\n\n

Waste, Complimentary Items and Losses<\/h3>\n\n\n\n

Waste, complimentary items and losses average 1\u20133 percent. These losses arise in the natural flow of business: a dropped plate, a dish the guest didn't like or a broken bottle is a cost that doesn't turn into revenue.<\/p>\n\n\n\n

Taxes, Financing and Card Commissions<\/h3>\n\n\n\n

On top of these come tax differences, financing costs and credit card commissions. Because the rates vary with regulations and banks, we don't give figures here, but they must always appear as a separate line in the budget.<\/p>\n\n\n\n

How Do Architectural Decisions Affect Restaurant Operating Costs?<\/h2>\n\n\n\n

Restaurant operating costs are not only the operator's concern. Decisions made at the design stage affect most of these items for years:<\/p>\n\n\n\n