and labor cost percentages would be very similar. However, a fine dining restuarant will provide a higher level of service and different type of producs ; thus, price structure of this type of operation would be very different. Therefore,managers must be careful when using these national percentage to compare their operations as each operation may have different operating expenses. trends in the hotel industry (published by pannell kerr foster) and the host report (published by arthur anderson and smith travel)annually summarize standard performances in the hotel segment. the national restaurant association report on restaurant performances. in addition, the business almanac, dun and bradstreet, and robert morris and associates industry statistics and rations.