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By John C. Birchfield

I purchased this merchandise fresh. it got here in correct whilst it stated it'll and used to be in nice . becuz i'm within the culinary box i can't be removing this ebook.

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9, the cost factor is 4 The spreadsheet is based on the “menu engineering” process developed by Kasavana and Smith. For further information, see M. Kasavana and D. Smith, Menu Engineering: A Practical Guide to Menu Analysis (Lansing, MI: Hospitality Publications, 1981). 10. Calculating the Cost of Personnel and Related Expenses. 40 percent of food sales. For the years shown, the cost of food sales is estimated to be 40 percent of the sales revenue. Cost of Personnel and Related Expenses The method of projecting the total labor costs for the pro forma P&L statement is to decide on the number of persons needed in each job category and then prepare an employee schedule.

Census. Until recently, using census data involved either extensive library research or access to a mainframe computer. Now, however, detailed census data are available to the public on CD-ROM at a reasonable cost. Also, in the interest of promoting economic growth, many local municipalities have developed extensive databases combining demographic data with information about businesses, organized on detailed maps of the area. 3 GIS software and databases also are increasingly available for desktop computers, bringing the resources of high-priced market consultants to the fingertips of entrepreneurs.

SITE SELECTION AND PLANNING E. M. Statler’s famous quote, “The three most important things for the success of a hotel are location, location, and location,” is certainly true for many foodservice facilities. A poorly located restaurant will certainly experience a low level of sales, and a coffee shop in a hotel may miss a significant amount of business unless it has easy access both to the hotel guests and to street traffic. On a college campus, students typically will select convenience as the primary reason for eating in a particular food facility.

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