TAILIEUCHUNG - Lecture Food and beverage cost control (5th Edition): Chapter 10 - Dopson, Hayes, Miller 

Chapter 10 - Planning for profit. This chapter presents the following content: Financial analysis and profit planning, menu analysis, cost/volume/profit analysis, the budget, developing the budget, monitoring the budget, technology tools. | Chapter 10 Planning For Profit Main Ideas Financial Analysis and Profit Planning Menu Analysis Cost/Volume/Profit Analysis The Budget Technology tools Financial Analysis and Profit Planning Three areas of analysis in planning for profit: Menu Analysis Cost/Volume/Profit (CVP) Analysis Budgeting Financial Analysis and Profit Planning Menu Analysis concerns itself with the profitability of each menu item you sell. CVP analysis deals with the sales dollars and volume required in order to avoid an operating loss and to make a profit. Budgeting allows you to plan your next year’s operating results by projecting sales, expenses, and profits to develop the budgeted P&L statement. Menu Analysis Menu analysis involves marketing, sociology, psychology, and emotions. Guests respond best to menu item, descriptions, the placement of items on the menu, their price, and their current popularity. Remember, the guests don’t respond to financial analyses. Menu Analysis Three of the most popular systems of menu analysis are food cost%, contribution margin, and goal value analysis. The matrix analysis provides a method for comparisons between menu items. A matrix allows menu items to be placed into categories based on whether they are above or below menu item averages for factors such as food cost %, popularity, and contribution margin. Menu Analysis Food cost percentage method: the operator seeks menu items that have the effect of minimizing overall food cost percentage. Contribution margin approach: the operator seeks to produce a menu that maximizes the overall contribution margin. Menu Analysis To analyze a menu using the food cost percentage method, you must separate menu items based on two variables: 1. Food cost percentage 2. Popularity (number sold) Menu Analysis The characteristics of the menu items that fall into each of the four matrix squares are unique and thus should be marketed differently. Menu Analysis Contribution margin per .

• Du lịch
• Food service management
• Planning for profit
• Food cost control
• Beverage cost control
• Cost control
• foodservice management
• Food service
• Revenue control system
• Customer focused service management
• Approach of enhancing service culture among fastfood chains
• Enhancing service culture among fastfood chains
• Fast food restaurants
• Customer Focused Service Man
• Forecasting food sales
• Monitoring food
• Beverage product costs
• Managing food
• Beverage pricing
• Managing revenue
• Creating sales forecasts
• The cost of labor