1. Budget

2. Top Line
The top line is your income, this is broken down by all revenue generating centers.
Total of all income percentages will equal 100%

3. What is in revenue? Food Liquor Beer Wine Total LBW
Admissions, rides, tickets, etc…

4. Common %
Food 80%
Liquor 10%
Beer 5%
Wine 5%
Total LBW 20%

5. Cost of Sales
% of revenue in each category compared with purchases in each category

6. Common COS
Food 30%
Liquor 14%
Beer 18%
Wine 23%
Total LBW 17%

7. Next line…
Gross Profits….
Subtract Cost of sales from total revenue

8. Payroll and related labor expenses
Variable Payroll
All hourly positions, broken down by category
Fixed Payroll
Salaried employees
Other
Benefits, meals, insurance, bonuses

9. Other Controllable expenses
Contract Labor
Customer Relations
Entertainment
Ice
Laundry and Uniforms
Office Supplies
Repair and Maintenance
Supplies

10. Supplies Paper Plastic Chemicals Dishware Silverware Cooking Equipment
Wood/ charcoal

11. Next line Total Controllable expenses…
This line should be managements focus

12. Non Controllables Advertising Auto Allowance Bad Debts Bank Fees
Building Signage
Chargebacks
Credit/Background Check
Credit Card Fees
Alcohol Tax
Insurance
Pest Control
Plant And Lawn Care
Postage
Promotion
Recipe/Food R&D
Rent - Building Base
Rent - Equipment
Rent - CAM
Security
Software Maint. Fees
Taxes/Licenses/Other
Taxes - Property
Telephone
Utilities

13. Next line
Total Non controllables

14. Next line Total Expenses
Controllable and non-controllable expenses added together

15. Next Line The Bottom Line Revenue minus COS, and Expenses
This is your Profit/ Loss