Break-even · 5 min de lectura
Restaurant break-even sales: turn fixed costs into a weekly target
A practical English guide to estimating break-even sales and covers before changing prices, portions, or opening hours.
Start with contribution, not sales alone
Break-even sales depend on the contribution left after variable costs. If variable cost is 60% of sales, the contribution margin is 40%; fixed costs are covered by that contribution, not by gross sales alone.
- Use fixed costs from the same period as your sales target.
- Keep labor, food, delivery fees, and other variable costs defined consistently.
- Do not treat the result as a guarantee of demand.
Translate the target into covers
Divide break-even sales by average check to estimate the covers required for the period. Divide again by open days to create a daily operating line that a manager can compare with the close.
Use the line to choose one next check
If current sales are below the line, review one driver before making several changes: average check, portion cost, variable labor, purchasing, or fixed commitments. Record the assumption, owner, and date for the next comparison.
- Run a scenario before changing a menu price.
- Compare the result with a comparable period.
- Keep food cost and inventory visible alongside the break-even line.