How to control figures in your restaurant Sokirianskiy Teodor Magnat Restaurant Distance School Founder www.magnatcorp.ru www.magnatclub.ru

Tel Aviv-Moscow-Berlin

2014

Introduction Methodological framework for the analysis of the economy of any type of business is very extensive. Analysis of the catering and hospitality industry has some distinctive features from other forms of economic activity, namely: - the presence of subjective factors, such as the atmosphere, guests mood, music (muzak) , time of day and time of year (season), various forms and motives of socialization, subcultural characteristics of the audience, the psycho-emotional aspects of group and individual behavior, elements of irrationality of consumer (guest) choice; - a significant impact on the quality of staff places products and services institution; - pronounced seasonal factor in the context of the "time of day" / "day of week" / "season" / "work / pre-weekend/weekend)" - the influence of reason and motive of visiting places, membership of a particular social, gender, age group, the result of sales;

- the highest competition factor not only between types of caterers, but between ways of catering, between food products as well; - A variety of accounting and IT-automated control systems, which occur because of (associated with) the imperfection of the legislative framework in the field of economics, human resources, taxation; - Subjectivity of evaluation of sales financial result (sales report) science (Availability factor of subjectivity evaluation of sales, subject to) geographic, demographic, religious, national, other specifics of the State/Country. - A strong dependence of the results of economic activity on the type and format of the catering and hospitality. All these factors and features require the restaurant manager not only thoughtful and balanced approach to the analysis of the balanced scorecards system, but also considerable empirical experience of system analysis, and managing the hospitality business In this tutorial, the author – Sokirianskiy Fedor used the methodology and analysis of the empirical experience of more than 1000 companies in the hospitality industry for 12 years. It is important to take into account the fact that the methods and targets for different formats catering are not 100% universal, in practice there are complex and uncharacteristic cases of deviation indicators separate institution from the industry-wide.

index transcript comment

Sales (sales / turnover) - correlation plan / actual result within one year

(Indicates how realistic the company's management assesses the ability of institutions

It is important to take into account inflation and the rate of market growth in the national average. You can

and most of the management team.) Indicates the ability of the team and top management of restaurant to achieve goals and aims, stand in financial plans Это не твой косяк, я просто сам переформулировал ))

take the regional official data of Statistics Authorities (Rosstat). In quantitative terms, growth rates (data) are understated, but they are valid in proportions of the market. (% against). Restaurant manager could argue that the sales growth is his own gain – the result of the team attempts to increase sales. Unfortunately, in majority of cases the market is growing and the sales grow.

Score chart dynamics for the year. Match / Mismatch seasonality region / format

Seasonality can be as follows: June, July, August - decline in September - an increase of 30% from the previous month, October - 10% in November - + 10%. December - 20% relative to November, January - 25%, 15% in February + March + 5% in April - 10%. May -10%

Exception - fast foods and any businesses in small towns and malls. In some catring formats you can find stable growth in summer time. In many places where you can find summer terrace, especially in the South Regions, summer growth rate can be observed close to the December annual holidays growth.

Revenue breakdown by product group plan / actual

Compare your plan and fact

It is useful to plan your sales in figures and dollars for different types of menu groups. For example- coffee and Tiramisu planned sales, soups, starters, beer snacks, etc.

Plan of month sales It is useful to plan your cash flow to find out how you can influence the result

If you find out in the middle of the month that your sales rate in out of your plan, you can make special efforts to influence the financial result

Share of rental expenses in If the share is more than One of the most important

your turnover structure 10% you should sell much more

indicator in restaurant analysis

Revenue per 1m ² of dining hall

The larger the hall, the less the revenue

Exception – National authentic food restaurants, beer restaurants and pubs and karaoke clubs

The correlation coefficient of the bar sales proceeds to the kitchen sales

Standard figures - 30 beverage/70 foods

Besides drinking places may be the opposite or 50/50 or 20/80

The correlation coefficient of hot drinks sales to revenue confectionery/зфыекн

Standard figures - 70/30. The closer to 50/50, than better

If you sell espresso or Cappuccino and don’t have Ney York cheesecake in the bill – that means that cheesecake is too expensive or not good quality/not fresh

The correlation coefficient of spirits revenue to non-alcohol drinks

20/80 If proportion is different that means that non-alcohol drinks are cheap, or alcohol is too expensive

The correlation coefficient revenue hot dishes to soups

70/30 If more than 30% of soups - well, less - bad

See pricing and consumption correlation lunch and dinner

The correlation coefficient revenue salads to soups

60/40 If less than 40 - bad.

See pricing and structure of the check

The correlation coefficient revenue salads to hot dishes

40/60. If less than 40% of salads – that’s bad

The correlation coefficient banquets revenue (more than 12 persons dining is banquet) in retail turnover

10-15% of the turnover If less - see the menu and pricing in the banquet menu

The correlation coefficient of revenue for evening dining and lunch dining

50/50 or 40/60. If less, then - bad

Watch the stream of checks report from your POS terminal. The problem with the concept or conflict of expectations of guests

The correlation coefficient of total revenues, revenue breakfast/lunch turnover

20/80 If less - erase breakfasts

The correlation coefficient revenue weekdays and weekends

50/50 If deviation - to deal with the flow of checks and stocks, lunches, ala cart

The correlation coefficient based on hourly earnings Check/Guest/Hour

40% - from 12:00-16:00, 10% - from 16:00-18:00 and 50% - after 18:00

If not indicative of conformity - the problem with the product, concept, audience expectations.

Laborcost share in turnover

Fixed cost should be not more than 10% in turnover. All the other taxed and bonus fees – not more than 8% plus

Rent share in turnover Look apps. 10% is maximum

The share of external services in turnover

Should be close to 0 )))

Foodcost share in turnover Not more than 27% - normal index

Beveragecost share in turnover

Look above

Win packaging and material costs in turnover

Not more than 1%

The share of electricity in turnover

Nor more than 2,5%

Fiscal share in turnover Not more than 5%

Marginal profit

Operation profit

Marginal profit on 1m ² hall / kitchen

Operating profit per 1 m ² lounge / kitchen

Operating profit for the types of services (food, hookah, karaoke)

ROI % per month on the attached

4% per month and more - a good indicator

Sales (revenues) The calculation is made on the basis of actual revenue. figures in the table are recorded by summing revenue from 1 of the reporting month. Filled by economic analysist or accountant or manager

Revenue from groups range Revenue from the kitchen to the bar for banquets, discount lunches

Revenue per 1m ² hall Revenue divided by the useful area of the hall. Shows the uniformity of loading zones, efficiency zoning

Time for details correlation revenue commodity groups

CR bar-kitchen, CR tea + coffee confectionery, CR soups to hot dishes, hot dishes spacecraft to salads, CR lunchtime to evening trade

Correlation revenue by period CR revenue SunWed-ThurSat, CR revenue from 10:00-17:00 and 17:00-23:00, CC revenue SunWed 10:00:17:00 and ThurSat 10:00-17:00 etc

Revenue structure Share of gin, vodka, beer, cocktails, whiskey (etc) in the revenue structure of the bar, the share of salads, appetizers, side dishes, pastries, soups, hot dishes in the revenue structure cuisine

Revenue breakdown by fixed and variable costs

Share of salary, tax, financial cost, outsourcing, etc. in revenue

Relative analysis Revenues compared with last month, the previous month, the deviations from the plan last year and the current year

Margin profit The calculation is based on the actual profit margin (MP). MP = Revenue (cumulative from the beginning of the month) - Variable costs cumulative from the beginning of the month). Filled by restaurant manager

Operation profit (EBIT) The calculation is based on the actual operating profit (OP). OP = Revenue

(cumulative from the beginning of the month) - Variable costs cumulative from the beginning of the month) - Fixed costs (cumulative from the beginning of the month). Filled by economist.

Operating profit by service Kitchen, bar, hookah, karaoke, etc.

Operating profit sq.m. area restaurants OP = Operating profit of restaurant / S outlets. Filled by economist.

Profitability Profitability index P = Operating profit (OP) / Revenue * 100. Payment for the month. Filled by economist.

ABC analysis gross ABC analysis of total revenue

ABC analysis by gross commodity groups ABC analysis of the kitchen, on the bar, on the banquet, for pastry, etc.

ABC - marginal analysis ABC marginal on turnover

ABC - marginal analysis by product group ABC marginal in the kitchen, at the bar, on the banquet, for pastry, etc.

ABC quantitative analysis ABC quantitative on turnover

ABC quantitative analysis by commodity groups

ABC quantitative in the kitchen, at the bar, on the banquet, for confectionery, etc.

ABC analysis synthesis A + B Indicators list of groups A and B under the scheme AAA+ABA+BAA+AAB etc

Operating costs Actual costs for maintenance of the restaurant

% return of investment The total investment / revenue of month

Coefficient procurement By Ord. = Current assets / revenues. Filled by purchaser.

Rate of turnover By turnover = (Average s / st inventories / C / st realized. Prod) * 30 (31). Filled by purchaser

Coefficient of margins By prod. = Revenue / implemented by s / st. Filled by purchaser

Win in raw materials in turnover Win RM = C / st. implemented. cont / Avg. s / st. * 100 stocks. Filled by purchaser.

Marginal average ratio for the group MR groups: soups, salads, hot dishes, desserts, drinks, etc.

MRA (plan-fact) Correlation coefficient planned margin in each group and the actual

Number of guests The indicator is calculated based on the actual flow of the guest in the restaurant. The calculation is cumulative of the month from 1 to 30/31 numbers. Filled by manager.

The average check per guest The indicator is calculated on the basis of evidence in the restaurant. Average customer check sum = revenue / Number of Guests

Number of orders The indicator is calculated on the basis of evidence in the restaurant by the number of orders in the ACS

Average check to order The indicator is calculated on the basis of evidence in the restaurant. Average check for order = amount of revenue / Number of orders

The growth rate of the club guests Calculated on the basis of the actual club cards issued. The calculation is cumulative of the month from 1 to 30/31 numbers. The increase is calculated as the number of cards issued in the current period-number of cards issued in the previous period. Filled by manager

Indicator of filling assortment list Indicates the number of courses in assortment list and restaurant menus.

Indicator markups assortment list Shows the average mark-up (of the cost) to the dishes on the menu

The number of intermediate actions involving marketing

The number of intermediate actions held restaurant suppliers products

The number of contracts sold by distributors

The number of contracts sold by distributors or sales managers for banquets in the restaurant

The full cost of meals (example: Greek and Stolichny)

Coefficient of variation of the total cost of meals (5 sample dishes from the

menu)

Number of people per shift / 1 kg of sales Dividing the number of people per shift per 1 kg of finished product

Electricity / 1 kg of sales Dividing the amount of electricity consumed per 1 kg of finished product

The correlation coefficient of club guests and regular visitors

Division CG on RG

The average check per guest = revenue / number of guests

Average score = revenue / number of accounts

CMH Check-Man-Hour

Average ticket revenue on the table = / seats

Number of checks on weekdays (Sun, Mon, Tue, Wed) / number of checks at the weekend (Thu, Fri, Sat)

Turnover table during the week Turnover table = number of seats

Turnover table at the weekend Turnover table = number of seats

Number of meals per person Quantitative analysis of the checks-Table checks one course, two courses, three courses and more

Coefficient of group loyalty Table number of single, dual and "herd" (3 or more) visits

Flow checks number of checks (weekdays and weekends separately)

Graduation checks of sum from 0 to 500, from 500 to 1000, 1000 to 1500 or more

Average check on order (weekdays and weekends)

check amount / number of dishes (bar + kitchen). Find the arithmetic mean. Take 75 checks find the general arithmetic.

Average revenue per hour for waiters Surnames rating

Average revenue per hour Administrator and change

Surnames rating

Marginal profit per shift by admin

Quality of service tip the waiter / waiters revenue * 100%