Increasing the efficiency of the restaurant business development as an independent system of a trade and production complex and an important sector of the country's economy is associated with improving the management system of each enterprise separately and the industry as a whole, which is possible if there is a special system of performance indicators in the arsenal. Many economists in the restaurant industry, as a rule, used independent systems of indicators, which was due to the goals and objectives formulated. However, this analysis characterizes only the current state of the restaurant business. The proposed system of performance indicators for the management of restaurant business development is formed on the basis of a new quantitative and qualitative approach and consists of interdependent and mutually determining groups: indicators that reflect the conditions of activity; indicators reflecting the final results of management; indicators that characterize the degree of social utility. The indicators are structured as relative, cost and natural, qualitative and quantitative, which allows to provide a holistic perception of the object of research and to identify a set of measures to mobilize the existing potential for improving the management of restaurant business development.