1. Budget

2. Top Line The top line is your revenue or 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 Revenue in each category compared with
Purchases in each category

6. Common COS Food 29-33% Liquor 20-22% Beer Bottled: 24-28%
Draft/Local: 22-26%
Wine Mostly BTB: 35-45%
Mostly BTG: 22-26%
Total LBW 21-25%

7. Next line… Gross Profits….
Subtract Cost of Sales from Total Revenue $$

8. Payroll & Related Labor Expenses
Variable Payroll (18-20% total revenue)
All hourly positions, broken down by category
Fixed Payroll (8-10% total revenue)
Salaried employees
Other (4-6% total revenue)
Benefits, meals, insurance, bonuses

9. Other Controllable Expenses
Contract Labor
Customer Relations
Entertainment
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 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
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 & Expenses
This is your Profit/ Loss

16. Project…
Each line gone over in this slide unless it does not pertain to your establishment
Each line must have a dollar figure AND percentage based on assumptions of income