Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
Table 7.1
OHT 7.1 Cousins et al: Food and Beverage Management, 2nd edition © Pearson Education Limited 2003
Key points of revenue appraisal
• Revenue is product of price and volume
• Appraisal needs to take account of changes in both
price and volume
• Averages not always accurate and prone to
misinterpretation
• Allow for inflation and/or price rises
• Need to compare like with like
• Incorporate 12-month rolling totals to determine
true trends and performance
• Revenue cannot be fully appraised by itself
OHT 7.2 Cousins et al: Food and Beverage Management, 2nd edition © Pearson Education Limited 2003
Calculation of change in costs and revenues
Table 7.2
OHT 7.3 Cousins et al: Food and Beverage Management, 2nd edition © Pearson Education Limited 2003
Examples of cost percentages for
foodservice operations
Table 7.3
OHT 7.4 Cousins et al: Food and Beverage Management, 2nd edition © Pearson Education Limited 2003
Key points of cost appraisal
• Structures vary, and change over time
• Can be measured in cash or percentages
• Proportional relationship between costs
• Relationship between costs and inflation
• Cross-sectional and time-series analyses useful
• Incorporate 12-month rolling totals to determine true trends
and performance
• Operators with the lowest costs perceived as having a key
advantage
• Allocating indirect costs more complex than direct costs
OHT 7.5 Cousins et al: Food and Beverage Management, 2nd edition © Pearson Education Limited 2003
Example profit and loss account
Table 7.4
OHT 7.6 Cousins et al: Food and Beverage Management, 2nd edition © Pearson Education Limited 2003
Comparison of gross profits
Table 7.5
OHT 7.7 Cousins et al: Food and Beverage Management, 2nd edition © Pearson Education Limited 2003
Comparison of operating profits
Table 7.6
OHT 7.8 Cousins et al: Food and Beverage Management, 2nd edition © Pearson Education Limited 2003
Yield comparisons
Table 7.7
OHT 7.9 Cousins et al: Food and Beverage Management, 2nd edition © Pearson Education Limited 2003
Relationship between revenue, costs
and profits in foodservice operations
Figure 7.1
OHT 7.10 Cousins et al: Food and Beverage Management, 2nd edition © Pearson Education Limited 2003
Comparison of GP in relation to revenue
Table 7.8
OHT 7.11 Cousins et al: Food and Beverage Management, 2nd edition © Pearson Education Limited 2003
Comparison of GP and GP %
Table 7.9
OHT 7.12 Cousins et al: Food and Beverage Management, 2nd edition © Pearson Education Limited 2003
Sales mix example
Table 7.10
OHT 7.13 Cousins et al: Food and Beverage Management, 2nd edition © Pearson Education Limited 2003
Effect of changed sales mix
Table 7.11
OHT 7.14 Cousins et al: Food and Beverage Management, 2nd edition © Pearson Education Limited 2003
Sales mix example (beverages)
Table 7.12
OHT 7.15 Cousins et al: Food and Beverage Management, 2nd edition © Pearson Education Limited 2003
Example of profitability calculations
Table 7.13
OHT 7.16 Cousins et al: Food and Beverage Management, 2nd edition © Pearson Education Limited 2003
Example of popularity and profitability ranking
Table 7.14
OHT 7.17 Cousins et al: Food and Beverage Management, 2nd edition © Pearson Education Limited 2003
Menu engineering matrix
Figure 7.2
Adapted from Kasavana and Smith 1999
OHT 7.18 Cousins et al: Food and Beverage Management, 2nd edition © Pearson Education Limited 2003
Comparison of net operating profit measures
Table 7.15
OHT 7.19 Cousins et al: Food and Beverage Management, 2nd edition © Pearson Education Limited 2003
Key points of profit appraisal
• Be clear how profit measures are contrived
• Compare like with like
• Appraise against objectives to give value
• Setting objectives includes subjective judgements
• Sales mix analysis determines real trends
• Profit percentages measure efficiency, not profitability
• Percentages allow for comparison only, cash contribution is what is
being sought
• Comparison with industry norms can be useful
• Use rolling 12-month totals to determine true trends and performance
• Take account of stakeholders’ priorities
OHT 7.20 Cousins et al: Food and Beverage Management, 2nd edition © Pearson Education Limited 2003
Customer importance/operation
achievement matrix
Achievement by operation
Importance to customer
Figure 7.3
OHT 7.21 Cousins et al: Food and Beverage Management, 2nd edition © Pearson Education Limited 2003
Customer importance/operation
capability matrix
Ability of operation
Importance to customer
Figure 7.4
OHT 7.22 Cousins et al: Food and Beverage Management, 2nd edition © Pearson Education Limited 2003
Customer importance/staff importance matrix
Importance to staff
Importance to customer
Figure 7.5
OHT 7.23 Cousins et al: Food and Beverage Management, 2nd edition © Pearson Education Limited 2003
The three levels of strategy and the
relationship between them
Figure 7.7
OHT 7.24 Cousins et al: Food and Beverage Management, 2nd edition © Pearson Education Limited 2003
SWOT matrix
Strengths Weaknesses
List of 1 2
Opportunities opportunities Strengths to make Weaknesses which
use of prevent exploitation
opportunities of opportunities
List of threats 3 4
Threats Strengths to Weaknesses which
counter threats prevent countering
threats
OHT 7.25 Cousins et al: Food and Beverage Management, 2nd edition © Pearson Education Limited 2003
Eight possible strategic routes for
foodservices operations
added value
Perceived
OHT 7.26 Cousins et al: Food and Beverage Management, 2nd edition © Pearson Education Limited 2003
Ansoff’s growth matrix with alternative
strategies/directions
Products
Markets
Figure 7.11
OHT 7.27 Cousins et al: Food and Beverage Management, 2nd edition © Pearson Education Limited 2003
Strategic means and assessing options
• Strategic means
• Internal development
• Mergers and acquisitions
• Joint development
• Assessing options
• Suitability
• Feasibility
• Acceptability
OHT 7.28 Cousins et al: Food and Beverage Management, 2nd edition © Pearson Education Limited 2003