- Labour cost
- Labour is usually your biggest controllable cost. I compare wages with sales by site and trading period, so rotas follow your busy and quiet hours and the April wage rise is planned for, not just absorbed.
- Food cost
- Menu prices get set once and left while supplier prices move. I track food cost as a share of sales for each site and, where your system allows, each menu item.
- VAT on food
- Hot food, eating in and most drinks are standard-rated, but a lot of cold takeaway food is zero-rated. Get it wrong in either direction and it costs you: overpaid VAT, or a bill from HMRC later.
- Tips and service charges
- Paid through a properly run tronc scheme, tips and service charges can be shared without National Insurance for you or your team. I check yours is set up correctly.
- Delivery platforms
- Commission, promotions and refunds can quietly eat your margin. I show what each channel really makes after fees.
- Franchise fees
- Royalties and marketing levies are a fixed share of sales, so everything else has to work harder. I build them into every forecast.
- The next site
- Opening another unit is where good operators overstretch. I model the fit-out, ramp-up and cash needed before you commit.