Beruflich Dokumente
Kultur Dokumente
Revenue (100%)
- Food and Beverage
Cost %
- Labor Cost %
- Other Expense %
A budget is simply a forecast or
estimate of projected revenue, expense,
and profit.
The 28-day-period approach to budgeting divides a year
into 13 equal periods of 28 days each. This helps the
manager compare performance from one period to the
next without having to compensate for “extra” days in any
one period.
The basic formula for individual menu item forecasting, based on an item’s
individual sales history, is as follows:
Yield Desired
Current Yield = Conversion Factor
Two-key system
Oxidation
Broken case
Empty for full system of managment
F&B Production
The six-column form requires only that the manager divide today’s
issues by today’s sales to arrive at the today estimate as follows
Beverage Cost
Issues Sales Estimate
Standard Menu
Daily Menu
Cycle Menu
Value Pricing
Bundling
Factors Influencing Menu Pricing
1. Local competition
2. Service levels
3. Guest type
4. Product quality
5. Portion size
6. Ambience
7. Meal period
8. Location
9. Sales mix
Selling Price Determination
Cost of a Specific Food Item Sold
Desired Food Cost % of That Item
1.00
Desired Product Cost % = Pricing Factor
Cost of Labor
Total Sales =Labor Cost %
Total Sales
Labor Hours Used = Sales per Labor Hour
Cost of Labor
Guests Served = Labor Dollars per Guest Served
Productivity and Scheduling
hour 7.5
Productivity = covers = 60 = 0.125
3 4
Popularity %
Each of the menu items that fall in the
squares requires a special marketing strategy,
depending on its square location.
3 4
Popularity %
The selection of either food cost
percentage or contribution margin as a
menu analysis technique is really an attempt
by the foodservice operator to answer the
following questions:
1. Are my menu items priced correctly?
2. Are the individual menu items
selling well enough to warrant keeping
them on the menu?
3. Is the overall profit margin on my
menu items satisfactory?
The goal value formula is as follows:
A x B x C x D = Goal Value
A = 1.00 - Food Cost % (Contribution Margin %)
B = Item Popularity
C = Selling Price
D = 1.00 - (Variable Cost % + Food Cost %)