41 terms

The words the trade actually uses.

Plain definitions of the restaurant, POS, payment and tax terms operators use day to day — with the Southeast Asian specifics generic glossaries leave out, like DuitNow QR, consolidated e-invoices, and why Malaysian F&B service tax is 6% rather than 8%.

12 terms

Operations

86'd

To 86 an item is to take it off the menu mid-service because it has run out or can no longer be served. The term is kitchen shorthand, called out so front of house stops selling it immediately.

Back of house

Back of house is the kitchen and everything supporting it — prep areas, stores, wash-up, and the chefs, cooks and porters who work there. It covers everyone the guest does not normally see.

Comp

A comp is an item given to a guest at no charge — usually to recover a service issue, or as hospitality for a regular. Unlike a void, a comp records that the item was made and consumed, just not paid for.

Cover

A cover is one guest served. Restaurants count covers rather than bills because a table of four is four covers on one bill — and staffing, prep and revenue all scale with guests, not with tables.

Front of house

Front of house is everything the guest sees and everyone who serves them — the dining room, bar, counter, hosts, servers and cashiers. Contrasted with back of house, which is the kitchen and everything behind it.

KOT (Kitchen Order Ticket)

A KOT is the instruction sent to the kitchen when an order is placed — historically a printed docket, now usually a ticket on a kitchen display. It carries the items, modifiers and course order the kitchen needs to cook.

Mise en place

Mise en place is everything prepared before service starts — sauces made, proteins portioned, garnishes cut, stations stocked. Literally 'everything in its place'. It is what makes service speed possible.

Par level

A par level is the minimum quantity of an item you want on hand before reordering. It should cover the lead time from your supplier plus a buffer for a busier-than-usual period.

Service charge

A service charge is a percentage added to a bill by the venue, commonly 10%. It is a pricing decision, not a tax, and it is usually applied to the subtotal before tax is calculated.

Table turnover

Table turnover is how many times a table is used during a service. It is calculated by dividing the length of service by the average time a table is occupied, including the reset between guests.

Tip pool

A tip pool combines tips from a shift and divides them among staff, usually by hours worked or by weighted role points. A percentage is often tipped out to the kitchen before the front-of-house split.

Void

A void is the cancellation of an item or an order after it has been rung into the POS. Voids are tracked because a pattern of them — by person, by shift, by item — can indicate a training issue or a control problem.

17 terms

Money & tax

Average spend per cover

Average spend per cover is total revenue divided by the number of guests over the same period. It is more stable than average bill value, because bill value moves with party size while spend per head does not.

Break-even point

The break-even point is the revenue at which total costs are covered and profit is zero. It is calculated by dividing fixed costs by the contribution margin ratio.

COGS (Cost of goods sold)

COGS is the direct cost of what you sold — ingredients, drinks, packaging — over a period. It is calculated as opening stock plus purchases minus closing stock, and it drives food cost percentage.

Consolidated e-invoice

A consolidated e-invoice aggregates many transactions into a single submission rather than issuing one per sale. It is the practical route for high-volume F&B and retail, where buyers rarely provide tax details.

Contribution margin

Contribution margin is selling price minus item cost — the cash each sale contributes toward rent, labour and profit. Menu engineering uses it in currency rather than as a percentage.

E-invoice

An e-invoice is an invoice issued and validated electronically through a tax authority's system. In Malaysia, LHDN's MyInvois mandate rolls out in phases by annual turnover, with businesses under RM1 million fully exempt.

Food cost percentage

Food cost percentage is the cost of ingredients as a share of the revenue they generated. Calculated as cost of goods sold divided by food revenue, multiplied by 100.

Food waste

Food waste is stock that was paid for but produced no revenue — spoiled, over-produced, mis-prepared, returned or broken. It never appears on an invoice, which is why it goes unmeasured.

Gross turnover

Gross turnover is total sales before deductions. Mall leases commonly require tenants to declare it, and percentage-rent arrangements make that declaration a contractual obligation rather than an internal exercise.

Labour cost percentage

Labour cost percentage is total labour cost divided by revenue for the same period, multiplied by 100. A true figure includes employer on-costs, not just gross wages.

Menu engineering

Menu engineering classifies each dish by profitability and popularity into four groups — Stars, Plowhorses, Puzzles and Dogs — and prescribes an action for each: protect, re-price, promote or remove.

Pour cost

Pour cost is the cost of the liquor in a drink as a share of its selling price. It is the bar equivalent of food cost percentage, and it is calculated per serve rather than per bottle.

Prime cost

Prime cost is food cost plus labour cost, expressed as a percentage of revenue. It is the most watched number in restaurant operations, because together those two lines are where most of the money goes.

RevPASH

RevPASH is revenue divided by seats multiplied by hours of service. It captures both how full you were and how much each guest spent, in one number.

SST (Sales and Service Tax)

SST is Malaysia's Sales and Service Tax. For food and beverage preparation the service tax rate is 6% — F&B falls under Group B, which was explicitly excluded when the general service tax rose to 8% in March 2024.

VAT (Value Added Tax)

VAT is a consumption tax charged on goods and services. Thailand's rate is 7%, legislated to remain at that level until 30 September 2026. On a Thai tax invoice it must appear as a separate line, not folded into the total.

Withholding tax

Withholding tax is an amount a payer deducts from a supplier payment and remits to the tax authority. In Thailand common rates are 5% on rent, 3% on services and professional fees, 2% on advertising and 1% on transport.

Free — limited-time launch offer

Most of these show up on a shift report.

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