APC Full Form in Hotel is average per cover. This means how much money can be made from every client who enters the restaurant.
Critical to the success of your restaurant’s layout and anticipated customer flow is the use of an Activity-Based Costing (APC) system. This is difficult to describe because APC is determined by so many different variables.
If the daily revenue goal is Rs. 15,000 and your restaurant has 50 seats, your APC should definitely be about Rs. 150 (assuming 50 lunch and supper guests each). You should expect a single client rotation (i.e., every spot in the dining space is used only once throughout the lunch and supper sessions) and a higher APC (INR. 300 to INR 1000).
You’ll need a restaurant with at least 100 seats if you expect to serve that many people during lunch. The typical session length at a low-priced eatery sees each table’s seating arrangement change hands twice.
Many factors, both static and shifting, influence APC, one of which is the kind of your business. A budget hotel may have a lower APC but more customer turns each session than a fine dining establishment, which means that the latter will produce more revenue overall.