What is the most expensive thing in restaurant business and how we can change it into income ?

Everyone knows labour cost is the highest one in a Restaurant that's why planning and control the right number of employee who work (FOH) front of the house and (BOH) back of the house it is fundamental to keep labour costs low.

Morover it is also very relevant to keep under control the level of raw materials in the stock room in order to keep the level always fresh, clean and well conserved.