Você está na página 1de 38

Item No.

Item Name

No. Sold 257.60 507 290 349 286 1602 257 289 170 383 551 175 29 585 129 386 130 138 6256

Menu Price $1.95 $1.85 $1.95 $3.75 $2.95 $2.95 $2.95 $2.95 $3.75 $4.45 $4.45 $4.45 $3.95 $4.25 $4.95 $4.95 $1.65

Item Food Cost $0.42 $0.10 $0.30 $1.09 $1.14 $0.87 $0.66 $0.69 $1.32 $1.90 $1.81 $1.86 $1.02 $1.34 $1.19 $1.60 $0.17

Supp. Cost

Total Cost $0.42 $0.10 $0.30 $1.09 $1.14 $0.87 $0.66 $0.69 $1.32 $1.90 $1.81 $1.86 $1.02 $1.34 $1.19 $1.60 $0.17

0 Midpoint 1 Onion Soup 2 Bowl Soup 3 Spin/Salad 4 Batter 5 Fr Cheese 6 Fr Mush 7 Zucc 8 Guac 9 Fing App 10 Skins BC 11 Skins Combo 12 Skins Chili 13 Nacho1 14 Nacho2 15 Nacho3 16 Nacho4 17 Fr Fries Total

Item Contribution Margin $2.26 $1.53 $1.75 $1.65 $2.66 $1.81 $2.08 $2.29 $2.26 $2.43 $2.55 $2.64 $2.59 $2.93 $2.91 $3.76 $3.35 $1.48

Weighted Food Cost $212.94 $29.00 $104.70 $311.74 $1,826.28 $223.59 $190.74 $117.30 $505.56 $1,046.90 $316.75 $53.94 $596.70 $172.86 $459.34 $208.00 $23.46 $6,399.80

Weighted Contribution Margin $832.55 $775.71 $507.50 $575.85 $760.76 $2,899.62 $534.56 $661.81 $384.20 $930.69 $1,405.05 $462.00 $75.11 $1,714.05 $375.39 $1,451.36 $435.50 $204.24 $14,153.40

Wgtd Sales

Item Food Cost % 31.14% 21.54% 5.41% 15.38% 29.07% 38.64% 29.49% 22.37% 23.39% 35.20% 42.70% 40.67% 41.80% 25.82% 31.53% 24.04% 32.32% 10.30%

Total Total Food Sales % Cost % 4.81% 2.61% 3.31% 5.22% 22.99% 3.69% 4.15% 2.44% 6.99% 11.93% 3.79% 0.63% 11.24% 2.67% 9.30% 3.13% 1.11% 100.01% 3.33% 0.45% 1.64% 4.87% 28.54% 3.49% 2.98% 1.83% 7.90% 16.36% 4.95% 0.84% 9.32% 2.70% 7.18% 3.25% 0.37% 100.00%

Items Sold % 8.10% 4.64% 5.58% 4.57% 25.61% 4.11% 4.62% 2.72% 6.12% 8.81% 2.80% 0.46% 9.35% 2.06% 6.17% 2.08% 2.21% 100.01%

Wgtd Cont Margin %

Popularity

Food Cost Low Low Low Low High Low Low Low High High High High Low High Low High Low

Indv. Cont Margin Low Low Low High Low Low High Low High High High High High High High High Low

Wgted Cont Menu Miller Matrix Cost/Margin Margin Engineering Low Low Low Low High Low Low Low High High Low Low High Low High Low Low Winner Winner Winner Winner HVHCMARG LVLCMARG Winner LVLCMARG HVHCMARG HVHCMARG Loser Loser Winner Loser Winner Loser LVLCMARG Sleepers Sleepers Sleepers Sleepers Standards Sleepers Sleepers Sleepers Standards Standards Problems Problems Prime Problems Prime Problems Sleepers Plowhorses Plowhorses Plowhorses Stars Plowhorses Dogs Stars Dogs Stars Stars Puzzles Puzzles Stars Puzzles Stars Puzzles Dogs

$988.65 $536.50 $680.55 $1,072.50 $4,725.90 $758.15 $852.55 $501.50 $1,436.25 $2,451.95 $778.75 $129.05 $2,310.75 $548.25 $1,910.70 $643.50 $227.70 $20,553.20

5.48% Popular 3.59% Popular 4.07% Popular 5.38% Popular 20.49% Popular 3.78% Not Popular 4.68% Popular 2.71% Not Popular 6.58% Popular 9.93% Popular 3.26% Not Popular 0.53% Not Popular 12.11% Popular 2.65% Not Popular 10.25% Popular 3.08% Not Popular 1.44% Not Popular 100.01%

Item No.

Item Name

No. Sold 178.11 165 293 129 370 307 246 352 280 551 206 98 275 86 71 262 139 81 912 264 147 257 643 321 309 212 554 196 238 231 341 52 15 40 8 8651

Menu Price $4.95 $4.95 $7.95 $4.95 $4.95 $5.95 $4.45 $4.45 $4.25 $4.25 $4.25 $4.95 $4.25 $5.45 $4.95 $4.85 $4.45 $4.75 $4.75 $3.95 $4.95 $4.85 $4.95 $3.95 $3.95 $4.75 $4.65 $5.35 $0.95 $0.85 $2.25 $2.45 $2.25 $3.45

Item Food Cost $1.30 $0.68 $3.04 $1.57 $1.43 $3.05 $1.91 $1.88 $1.94 $1.66 $1.64 $1.82 $1.38 $2.33 $2.00 $1.83 $1.86 $1.60 $1.50 $1.46 $1.52 $1.94 $1.56 $1.12 $1.34 $1.41 $1.68 $1.86 $0.22 $0.27 $0.98 $1.08 $1.01 $1.49

Supp. Cost

Total Cost $1.30 $0.68 $3.04 $1.57 $1.43 $3.05 $1.91 $1.88 $1.94 $1.66 $1.64 $1.82 $1.38 $2.33 $2.00 $1.83 $1.86 $1.60 $1.50 $1.46 $1.52 $1.94 $1.56 $1.12 $1.34 $1.41 $1.68 $1.86 $0.22 $0.27 $0.98 $1.08 $1.01 $1.49

0 Midpoint 1 Snk Stk 2 Snk Clams 3 Snk Shrimps 4 Snk Chk 5 Snk Combo 6 Shrimp Salad 7 Chef 8 Spin 9 Chk Sal 10 Taco Chk 11 Taco Chili 12 Changa 13 Super 14 Beef-C 15 Turk-C 16 Ham-C 17 Chk-C 18 Philly 19 Club 20 Chk Sal Sand 21 Rueben 22 Dip 23 Chk Sand 24 Q-Day 25 Q-Ham 26 Q S/S 27 Q-Sea 28 Q-Sea S/S 29 Soup/Sal 30 Muffin 31 Kid Chk 32 Kid Stk 33 Kid Burger 34 Kid Shrimp Total

Item Contribution Margin $2.90 $3.65 $4.27 $4.91 $3.38 $3.52 $2.90 $2.54 $2.57 $2.31 $2.59 $2.61 $3.13 $2.87 $3.12 $2.95 $3.02 $2.59 $3.15 $3.25 $2.49 $3.43 $2.91 $3.39 $2.83 $2.61 $3.34 $2.97 $3.49 $0.73 $0.58 $1.27 $1.37 $1.24 $1.96

Weighted Food Cost $214.50 $199.24 $392.16 $580.90 $439.01 $750.30 $672.32 $526.40 $1,068.94 $341.96 $160.72 $500.50 $118.68 $165.43 $524.00 $254.37 $150.66 $1,459.20 $396.00 $214.62 $390.64 $1,247.42 $500.76 $346.08 $284.08 $781.14 $329.28 $442.68 $50.82 $92.07 $50.96 $16.20 $40.40 $11.92 $13,714.36

Weighted Contribution Margin $737.81 $602.25 $1,251.11 $633.39 $1,250.60 $1,080.64 $713.40 $894.08 $719.60 $1,272.81 $533.54 $255.78 $860.75 $246.82 $221.52 $772.90 $419.78 $209.79 $2,872.80 $858.00 $366.03 $881.51 $1,871.13 $1,088.19 $874.47 $553.32 $1,850.36 $582.12 $830.62 $168.63 $197.78 $66.04 $20.55 $49.60 $15.68 $25,085.59

Wgtd Sales

Item Food Total Cost % Sales % 35.35% 26.26% 13.74% 38.24% 31.72% 28.89% 51.26% 42.92% 42.25% 45.65% 39.06% 38.59% 36.77% 32.47% 42.75% 40.40% 37.73% 41.80% 33.68% 31.58% 36.96% 30.71% 40.00% 31.52% 28.35% 33.92% 29.68% 36.13% 34.77% 23.16% 31.76% 43.56% 44.08% 44.89% 43.19% 2.11% 3.74% 2.64% 4.72% 3.92% 3.77% 4.04% 3.21% 6.04% 2.26% 1.07% 3.51% 0.94% 1.00% 3.34% 1.74% 0.93% 11.16% 3.23% 1.50% 3.28% 8.04% 4.10% 3.15% 2.16% 6.78% 2.35% 3.28% 0.57% 0.75% 0.30% 0.09% 0.23% 0.07% 100.02%

Total Food Cost % 1.56% 1.45% 2.86% 4.24% 3.20% 5.47% 4.90% 3.84% 7.79% 2.49% 1.17% 3.65% 0.87% 1.21% 3.82% 1.85% 1.10% 10.64% 2.89% 1.56% 2.85% 9.10% 3.65% 2.52% 2.07% 5.70% 2.40% 3.23% 0.37% 0.67% 0.37% 0.12% 0.29% 0.09% 99.99%

Items Sold % 1.91% 3.39% 1.49% 4.28% 3.55% 2.84% 4.07% 3.24% 6.37% 2.38% 1.13% 3.18% 0.99% 0.82% 3.03% 1.61% 0.94% 10.54% 3.05% 1.70% 2.97% 7.43% 3.71% 3.57% 2.45% 6.40% 2.27% 2.75% 2.67% 3.94% 0.60% 0.17% 0.46% 0.09% 100.00%

Wgtd Cont Margin % 2.40% 4.99% 2.52% 4.99% 4.31% 2.84% 3.56% 2.87% 5.07% 2.13% 1.02% 3.43% 0.98% 0.88% 3.08% 1.67% 0.84% 11.45% 3.42% 1.46% 3.51% 7.46% 4.34% 3.49% 2.21% 7.38% 2.32% 3.31% 0.67% 0.79% 0.26% 0.08% 0.20% 0.06% 99.99%

$816.75 $1,450.35 $1,025.55 $1,831.50 $1,519.65 $1,463.70 $1,566.40 $1,246.00 $2,341.75 $875.50 $416.50 $1,361.25 $365.50 $386.95 $1,296.90 $674.15 $360.45 $4,332.00 $1,254.00 $580.65 $1,272.15 $3,118.55 $1,588.95 $1,220.55 $837.40 $2,631.50 $911.40 $1,273.30 $219.45 $289.85 $117.00 $36.75 $90.00 $27.60 $38,799.95

Popularity

Food Cost Low Low High Low Low High High High High High High High Low High High High High Low Low High Low High Low Low Low Low High Low Low Low High High High High

Indv. Cont Margin High High High High High High Low Low Low Low Low High Low High High High Low High High Low High High High Low Low High High High Low Low Low Low Low Low

Wgted Cont Menu Miller Matrix Cost/Margin Margin Engineering Low High Low High High Low High Low High Low Low High Low Low High Low Low High High Low High High High High Low High Low High Low Low Low Low Low Low LVLCMARG Winner Loser Winner Winner HVHCMARG HVHCMARG HVHCMARG HVHCMARG HVHCMARG Loser HVHCMARG LVLCMARG Loser HVHCMARG Loser Loser Winner Winner Loser Winner HVHCMARG Winner Winner Winner Winner HVHCMARG Winner Winner Winner Loser Loser Loser Loser Sleepers Prime Problems Prime Prime Problems Standards Problems Standards Problems Problems Standards Sleepers Problems Standards Problems Problems Prime Prime Problems Prime Standards Prime Prime Sleepers Prime Problems Prime Sleepers Sleepers Problems Problems Problems Problems Puzzles Stars Puzzles Stars Stars Stars Plowhorses Plowhorses Plowhorses Plowhorses Dogs Stars Dogs Puzzles Stars Puzzles Dogs Stars Stars Dogs Stars Stars Stars Plowhorses Plowhorses Stars Stars Stars Plowhorses Plowhorses Dogs Dogs Dogs Dogs

Not Popular Popular Not Popular Popular Popular Popular Popular Popular Popular Popular Not Popular Popular Not Popular Not Popular Popular Not Popular Not Popular Popular Popular Not Popular Popular Popular Popular Popular Popular Popular Popular Popular Popular Popular Not Popular Not Popular Not Popular Not Popular

Item No.

Item Name

No. Sold 169.85 148 240 215 167 338 132 161 83 203 208 330 729 401 42 3397

Menu Price $6.45 $7.45 $6.95 $8.95 $6.95 $7.95 $8.75 $6.95 $6.75 $5.95 $3.95 $4.65 $4.25 $6.75

Item Food Cost $1.90 $3.18 $2.89 $4.04 $2.97 $3.58 $2.81 $2.31 $2.01 $2.08 $2.16 $2.28 $1.75 $3.38

Supp. Cost

Total Cost $1.90 $3.18 $2.89 $4.04 $2.97 $3.58 $2.81 $2.31 $2.01 $2.08 $2.16 $2.28 $1.75 $3.38

0 Midpoint 1 Cordon 2 BBQ Shrimp 3 8 oz 4 10 oz 5 Smk Stk 6 Fr Shrimp 7S $ S 8 BBQ Chick 9 Smo Chick 10 Fing Din 11 Burger 12 Burg Plat 13 Eggs Benedict 14 Stk & Eggs Total

Item Contribution Margin $3.50 $4.55 $4.27 $4.06 $4.91 $3.98 $4.37 $5.94 $4.64 $4.74 $3.87 $1.79 $2.37 $2.50 $3.37

Weighted Food Cost $281.20 $763.20 $621.35 $674.68 $1,003.86 $472.56 $452.41 $191.73 $408.03 $432.64 $712.80 $1,662.12 $701.75 $141.96 $8,520.29

Weighted Contribution Margin $848.88 $673.40 $1,024.80 $872.90 $819.97 $1,345.24 $576.84 $956.34 $385.12 $962.22 $804.96 $590.70 $1,727.73 $1,002.50 $141.54 $11,884.26

Wgtd Sales

Item Food Total Cost % Sales % 41.76% 29.46% 42.68% 41.58% 45.14% 42.73% 45.03% 32.11% 33.24% 29.78% 34.96% 54.68% 49.03% 41.18% 50.07% 4.68% 8.76% 7.32% 7.33% 11.51% 5.14% 6.90% 2.83% 6.72% 6.07% 6.39% 16.61% 8.35% 1.39% 100.00%

Total Food Cost % 3.30% 8.96% 7.29% 7.92% 11.78% 5.55% 5.31% 2.25% 4.79% 5.08% 8.37% 19.51% 8.24% 1.67% 100.02%

Items Sold % 4.36% 7.07% 6.33% 4.92% 9.95% 3.89% 4.74% 2.44% 5.98% 6.12% 9.71% 21.46% 11.80% 1.24% 100.01%

Wgtd Cont Margin % 5.67% 8.62% 7.35% 6.90% 11.32% 4.85% 8.05% 3.24% 8.10% 6.77% 4.97% 14.54% 8.44% 1.19% 100.01%

$954.60 $1,788.00 $1,494.25 $1,494.65 $2,349.10 $1,049.40 $1,408.75 $576.85 $1,370.25 $1,237.60 $1,303.50 $3,389.85 $1,704.25 $283.50 $20,404.55

Popularity

Food Cost Low High Low High High High Low Low Low Low High High Low High

Indv. Cont Margin High High High High High High High High High High Low Low Low Low

Wgted Cont Margin Low High High Low High Low High Low High Low Low High High Low

Miller Matrix Cost/Margin

Menu Engineering Puzzles Stars Stars Puzzles Stars Puzzles Puzzles Puzzles Stars Stars Plowhorses Plowhorses Plowhorses Dogs

Not Popular Popular Popular Not Popular Popular Not Popular Not Popular Not Popular Popular Popular Popular Popular Popular Not Popular

LVLCMARG HVHCMARG Winner Loser HVHCMARG Loser LVLCMARG LVLCMARG Winner Winner HVHCMARG HVHCMARG Winner Loser

Sleepers Standards Prime Problems Standards Problems Prime Sleepers Prime Sleepers Problems Standards Prime Problems

Item No.

Item Name

0 Midpoint 1 Royal 2 Cake 3 Delight 4 Kid Sundae 5 Rocky 6 Apple 7 B'day Cake Total

Item No. Menu Food Sold Price Cost 79.40 96 $2.45 $1.02 41 $2.45 $0.95 62 $2.75 $0.97 64 $1.50 $0.45 226 $2.45 $0.97 195 $2.45 $0.97 110 $2.50 $2.30 794

Supp. Cost

Total Cost $1.02 $0.95 $0.97 $0.45 $0.97 $0.97 $2.30

Item Weighted Contribution Food Cost Margin $1.29 $1.43 $97.92 $1.50 $38.95 $1.78 $60.14 $1.05 $28.80 $1.48 $219.22 $1.48 $189.15 $0.20 $253.00 $887.18

Weighted Item Total Wgtd Total Items Contribution Wgtd Sales Food Food Cont Popularity Sales % Sold % Margin Cost % Cost % Margin % $145.92 46.48% $137.28 $235.20 41.63% 12.32% 11.04% 12.09% 13.44% Popular $61.50 $100.45 38.78% 5.26% 4.39% 5.16% 6.02% Not Popular $110.36 $170.50 35.27% 8.93% 6.78% 7.81% 10.80% Not Popular $67.20 $96.00 30.00% 5.03% 3.25% 8.06% 6.58% Not Popular $334.48 $553.70 39.59% 29.01% 24.71% 28.46% 32.75% Popular $288.60 $477.75 39.59% 25.03% 21.32% 24.56% 28.25% Popular $22.00 $275.00 92.00% 14.41% 28.52% 13.85% 2.15% Popular $1,021.42 $1,908.60 99.99% 100.01% 99.99% 99.99%

Food Cost Low Low Low Low Low Low High

Indv. Cont Margin High High High Low High High Low

Wgted Cont Margin Low Low Low Low High High Low

Miller Matrix Cost/Margin

Menu Engineering Stars Puzzles Puzzles Dogs Stars Stars Plowhorses

Winner LVLCMARG LVLCMARG LVLCMARG Winner Winner HVHCMARG

Sleepers Sleepers Sleepers Sleepers Prime Prime Problems

Item No. Item Name No. Sold 0 Midpoints 1 lobster 2 NY strip 3 Prime rib 4 chop stk 5 pasta 6 mahi mahi 62 101 180 54 52 66

Menu Price $27.00 $15.50 $16.25 $9.95 $8.50 $8.95

Item Food Cost $14.90 $7.40 $7.25 $2.75 $1.80 $2.40

Supp. Cost

Total Cost

Item Contribution Margin

Weighted Food Cost

Weighted Contribution Margin

Wgtd Sales

Item Food Total Sales Cost % %

Total Food Cost %

Items Sold %

Wgtd Cont Margin %

Popularity

Food Cost

Indv. Cont Margin

Wgted Cont Margin

Miller Matrix Cost/Margin

Menu Engineering

Item No.

Item Name

No. Sold 176.01 507 290 349 286 1602 257 289 170 383 551 175 29 585 129 386 130 138 165 293 129 370 307 246 352 280 551 206 98 275 86 71 262 139 81 912 264 147 257 643 321 309 212 554 196 238 231 341 52

Menu Price $1.95 $1.85 $1.95 $3.75 $2.95 $2.95 $2.95 $2.95 $3.75 $4.45 $4.45 $4.45 $3.95 $4.25 $4.95 $4.95 $1.65 $4.95 $4.95 $7.95 $4.95 $4.95 $5.95 $4.45 $4.45 $4.25 $4.25 $4.25 $4.95 $4.25 $5.45 $4.95 $4.85 $4.45 $4.75 $4.75 $3.95 $4.95 $4.85 $4.95 $3.95 $3.95 $4.75 $4.65 $5.35 $0.95 $0.85 $2.25

Item Food Cost $0.42 $0.10 $0.30 $1.09 $1.14 $0.87 $0.66 $0.69 $1.32 $1.90 $1.81 $1.86 $1.02 $1.34 $1.19 $1.60 $0.17 $1.30 $0.68 $3.04 $1.57 $1.43 $3.05 $1.91 $1.88 $1.94 $1.66 $1.64 $1.82 $1.38 $2.33 $2.00 $1.83 $1.86 $1.60 $1.50 $1.46 $1.52 $1.94 $1.56 $1.12 $1.34 $1.41 $1.68 $1.86 $0.22 $0.27 $0.98

Supp. Cost

Total Cost $0.42 $0.10 $0.30 $1.09 $1.14 $0.87 $0.66 $0.69 $1.32 $1.90 $1.81 $1.86 $1.02 $1.34 $1.19 $1.60 $0.17 $1.30 $0.68 $3.04 $1.57 $1.43 $3.05 $1.91 $1.88 $1.94 $1.66 $1.64 $1.82 $1.38 $2.33 $2.00 $1.83 $1.86 $1.60 $1.50 $1.46 $1.52 $1.94 $1.56 $1.12 $1.34 $1.41 $1.68 $1.86 $0.22 $0.27 $0.98

0 Midpoint 1 Onion Soup 2 Bowl Soup 3 Spin/Salad 4 Batter 5 Fr Cheese 6 Fr Mush 7 Zucc 8 Guac 9 Fing App 10 Skins BC 11 Skins Combo 12 Skins Chili 13 Nacho1 14 Nacho2 15 Nacho3 16 Nacho4 17 Fr Fries 18 Snk Stk 19 Snk Clams 20 Snk Shrimps 21 Snk Chk 22 Snk Combo 23 Shrimp Salad 24 Chef 25 Spin 26 Chk Sal 27 Taco Chk 28 Taco Chili 29 Changa 30 Super 31 Beef-C 32 Turk-C 33 Ham-C 34 Chk-C 35 Philly 36 Club 37 Chk Sal Sand 38 Rueben 39 Dip 40 Chk Sand 41 Q-Day 42 Q-Ham 43 Q S/S 44 Q-Sea 45 Q-Sea S/S 46 Soup/Sal 47 Muffin 48 Kid Chk

Item Contribution Margin 2.88 $1.53 $1.75 $1.65 $2.66 $1.81 $2.08 $2.29 $2.26 $2.43 $2.55 $2.64 $2.59 $2.93 $2.91 $3.76 $3.35 $1.48 $3.65 $4.27 $4.91 $3.38 $3.52 $2.90 $2.54 $2.57 $2.31 $2.59 $2.61 $3.13 $2.87 $3.12 $2.95 $3.02 $2.59 $3.15 $3.25 $2.49 $3.43 $2.91 $3.39 $2.83 $2.61 $3.34 $2.97 $3.49 $0.73 $0.58 $1.27

49 Kid Stk 50 Kid Burger 51 Kid Shrimp 52 Cordon 53 BBQ Shrimp 54 8 oz 55 10 oz 56 Smk Stk 57 Fr Shrimp 58 S $ S 59 BBQ Chick 60 Smo Chick 61 Fing Din 62 Burger 63 Burg Plat 64 Eggs Benedict 65 Stk & Eggs 66 Royal 67 Cake 68 Delight 69 Kid Sundae 70 Rocky 71 Apple 72 B'day Cake 73 lobster 74 NY strip 75 Prime rib 76 chop stk 77 pasta 78 mahi mahi Total

15 40 8 148 240 215 167 338 132 161 83 203 208 330 729 401 42 96 41 62 64 226 195 110 62 101 180 54 52 66 19613

$2.45 $2.25 $3.45 $6.45 $7.45 $6.95 $8.95 $6.95 $7.95 $8.75 $6.95 $6.75 $5.95 $3.95 $4.65 $4.25 $6.75 $2.45 $2.45 $2.75 $1.50 $2.45 $2.45 $2.50 $27.00 $15.50 $16.25 $9.95 $8.50 $8.95

$1.08 $1.01 $1.49 $1.90 $3.18 $2.89 $4.04 $2.97 $3.58 $2.81 $2.31 $2.01 $2.08 $2.16 $2.28 $1.75 $3.38 $1.02 $0.95 $0.97 $0.45 $0.97 $0.97 $2.30 $14.90 $7.40 $7.25 $2.75 $1.80 $2.40

$1.08 $1.01 $1.49 $1.90 $3.18 $2.89 $4.04 $2.97 $3.58 $2.81 $2.31 $2.01 $2.08 $2.16 $2.28 $1.75 $3.38 $1.02 $0.95 $0.97 $0.45 $0.97 $0.97 $2.30 $14.90 $7.40 $7.25 $2.75 $1.80 $2.40

$1.37 $1.24 $1.96 $4.55 $4.27 $4.06 $4.91 $3.98 $4.37 $5.94 $4.64 $4.74 $3.87 $1.79 $2.37 $2.50 $3.37 $1.43 $1.50 $1.78 $1.05 $1.48 $1.48 $0.20 $12.10 $8.10 $9.00 $7.20 $6.70 $6.55

Weighted Food Cost $212.94 $29.00 $104.70 $311.74 $1,826.28 $223.59 $190.74 $117.30 $505.56 $1,046.90 $316.75 $53.94 $596.70 $172.86 $459.34 $208.00 $23.46 $214.50 $199.24 $392.16 $580.90 $439.01 $750.30 $672.32 $526.40 $1,068.94 $341.96 $160.72 $500.50 $118.68 $165.43 $524.00 $254.37 $150.66 $1,459.20 $396.00 $214.62 $390.64 $1,247.42 $500.76 $346.08 $284.08 $781.14 $329.28 $442.68 $50.82 $92.07 $50.96

Weighted Total Item Food Total Items Wgtd Cont Contribution Wgtd Sales Food Cost % Sales % Sold % Margin % Margin Cost % 724.39 36.80% $775.71 $988.65 21.54% 1.11% 0.65% 2.59% 1.37% $507.50 $536.50 5.41% 0.60% 0.09% 1.48% 0.90% $575.85 $680.55 15.38% 0.76% 0.32% 1.78% 1.02% $760.76 $1,072.50 29.07% 1.20% 0.95% 1.46% 1.35% $2,899.62 $4,725.90 38.64% 5.29% 5.55% 8.17% 5.13% $534.56 $758.15 29.49% 0.85% 0.68% 1.31% 0.95% $661.81 $852.55 22.37% 0.95% 0.58% 1.47% 1.17% $384.20 $501.50 23.39% 0.56% 0.36% 0.87% 0.68% $930.69 $1,436.25 35.20% 1.61% 1.54% 1.95% 1.65% $1,405.05 $2,451.95 42.70% 2.74% 3.18% 2.81% 2.49% $462.00 $778.75 40.67% 0.87% 0.96% 0.89% 0.82% $75.11 $129.05 41.80% 0.14% 0.16% 0.15% 0.13% $1,714.05 $2,310.75 25.82% 2.58% 1.81% 2.98% 3.03% $375.39 $548.25 31.53% 0.61% 0.53% 0.66% 0.66% $1,451.36 $1,910.70 24.04% 2.14% 1.40% 1.97% 2.57% $435.50 $643.50 32.32% 0.72% 0.63% 0.66% 0.77% $204.24 $227.70 10.30% 0.25% 0.07% 0.70% 0.36% $602.25 $816.75 26.26% 0.91% 0.65% 0.84% 1.07% $1,251.11 $1,450.35 13.74% 1.62% 0.61% 1.49% 2.21% $633.39 $1,025.55 38.24% 1.15% 1.19% 0.66% 1.12% $1,250.60 $1,831.50 31.72% 2.05% 1.77% 1.89% 2.21% $1,080.64 $1,519.65 28.89% 1.70% 1.33% 1.57% 1.91% $713.40 $1,463.70 51.26% 1.64% 2.28% 1.25% 1.26% $894.08 $1,566.40 42.92% 1.75% 2.04% 1.79% 1.58% $719.60 $1,246.00 42.25% 1.39% 1.60% 1.43% 1.27% $1,272.81 $2,341.75 45.65% 2.62% 3.25% 2.81% 2.25% $533.54 $875.50 39.06% 0.98% 1.04% 1.05% 0.94% $255.78 $416.50 38.59% 0.47% 0.49% 0.50% 0.45% $860.75 $1,361.25 36.77% 1.52% 1.52% 1.40% 1.52% $246.82 $365.50 32.47% 0.41% 0.36% 0.44% 0.44% $221.52 $386.95 42.75% 0.43% 0.50% 0.36% 0.39% $772.90 $1,296.90 40.40% 1.45% 1.59% 1.34% 1.37% $419.78 $674.15 37.73% 0.75% 0.77% 0.71% 0.74% $209.79 $360.45 41.80% 0.40% 0.46% 0.41% 0.37% $2,872.80 $4,332.00 33.68% 4.85% 4.44% 4.65% 5.08% $858.00 $1,254.00 31.58% 1.40% 1.20% 1.35% 1.52% $366.03 $580.65 36.96% 0.65% 0.65% 0.75% 0.65% $881.51 $1,272.15 30.71% 1.42% 1.19% 1.31% 1.56% $1,871.13 $3,118.55 40.00% 3.49% 3.79% 3.28% 3.31% $1,088.19 $1,588.95 31.52% 1.78% 1.52% 1.64% 1.93% $874.47 $1,220.55 28.35% 1.37% 1.05% 1.58% 1.55% $553.32 $837.40 33.92% 0.94% 0.86% 1.08% 0.98% $1,850.36 $2,631.50 29.68% 2.94% 2.37% 2.82% 3.27% $582.12 $911.40 36.13% 1.02% 1.00% 1.00% 1.03% $830.62 $1,273.30 34.77% 1.42% 1.35% 1.21% 1.47% $168.63 $219.45 23.16% 0.25% 0.15% 1.18% 0.30% $197.78 $289.85 31.76% 0.32% 0.28% 1.74% 0.35% $66.04 $117.00 43.56% 0.13% 0.15% 0.27% 0.12%

$16.20 $40.40 $11.92 $281.20 $763.20 $621.35 $674.68 $1,003.86 $472.56 $452.41 $191.73 $408.03 $432.64 $712.80 $1,662.12 $701.75 $141.96 $97.92 $38.95 $60.14 $28.80 $219.22 $189.15 $253.00 $923.80 $747.40 $1,305.00 $148.50 $93.60 $158.40 32898.33

$20.55 $49.60 $15.68 $673.40 $1,024.80 $872.90 $819.97 $1,345.24 $576.84 $956.34 $385.12 $962.22 $804.96 $590.70 $1,727.73 $1,002.50 $141.54 $137.28 $61.50 $110.36 $67.20 $334.48 $288.60 $22.00 $750.20 $818.10 $1,620.00 $388.80 $348.40 $432.30 56502.47

$36.75 $90.00 $27.60 $954.60 $1,788.00 $1,494.25 $1,494.65 $2,349.10 $1,049.40 $1,408.75 $576.85 $1,370.25 $1,237.60 $1,303.50 $3,389.85 $1,704.25 $283.50 $235.20 $100.45 $170.50 $96.00 $553.70 $477.75 $275.00 $1,674.00 $1,565.50 $2,925.00 $537.30 $442.00 $590.70 89400.8

44.08% 44.89% 43.19% 29.46% 42.68% 41.58% 45.14% 42.73% 45.03% 32.11% 33.24% 29.78% 34.96% 54.68% 49.03% 41.18% 50.07% 41.63% 38.78% 35.27% 30.00% 39.59% 39.59% 92.00% 55.19% 47.74% 44.62% 27.64% 21.18% 26.82%

0.04% 0.10% 0.03% 1.07% 2.00% 1.67% 1.67% 2.63% 1.17% 1.58% 0.65% 1.53% 1.38% 1.46% 3.79% 1.91% 0.32% 0.26% 0.11% 0.19% 0.11% 0.62% 0.53% 0.31% 1.87% 1.75% 3.27% 0.60% 0.49% 0.66% 99.97%

0.05% 0.12% 0.04% 0.85% 2.32% 1.89% 2.05% 3.05% 1.44% 1.38% 0.58% 1.24% 1.32% 2.17% 5.05% 2.13% 0.43% 0.30% 0.12% 0.18% 0.09% 0.67% 0.57% 0.77% 2.81% 2.27% 3.97% 0.45% 0.28% 0.48% 99.98%

0.08% 0.20% 0.04% 0.75% 1.22% 1.10% 0.85% 1.72% 0.67% 0.82% 0.42% 1.04% 1.06% 1.68% 3.72% 2.04% 0.21% 0.49% 0.21% 0.32% 0.33% 1.15% 0.99% 0.56% 0.32% 0.51% 0.92% 0.28% 0.27% 0.34% 100.01%

0.04% 0.09% 0.03% 1.19% 1.81% 1.54% 1.45% 2.38% 1.02% 1.69% 0.68% 1.70% 1.42% 1.05% 3.06% 1.77% 0.25% 0.24% 0.11% 0.20% 0.12% 0.59% 0.51% 0.04% 1.33% 1.45% 2.87% 0.69% 0.62% 0.77% 99.98%

Popularity

Food Cost Low Low Low Low High Low Low Low Low High High High Low Low Low Low Low Low Low High Low Low High High High High High High Low Low High High High High Low Low High Low High Low Low Low Low Low Low Low Low High

Indv. Cont Margin Low Low Low Low Low Low Low Low Low Low Low Low High High High High Low High High High High High High Low Low Low Low Low High Low High High High Low High High Low High High High Low Low High High High Low Low Low

Wgted Cont Margin High Low Low High High Low Low Low High High Low Low High Low High Low Low Low High Low High High Low High Low High Low Low High Low Low High Low Low High High Low High High High High Low High Low High Low Low Low

Miller Matrix

Cost/Margin

Menu Engineering Plowhorses Plowhorses Plowhorses Plowhorses Plowhorses Plowhorses Plowhorses Dogs Plowhorses Plowhorses Dogs Dogs Stars Puzzles Stars Puzzles Dogs Puzzles Stars Puzzles Stars Stars Stars Plowhorses Plowhorses Plowhorses Plowhorses Dogs Stars Dogs Puzzles Stars Puzzles Dogs Stars Stars Dogs Stars Stars Stars Plowhorses Plowhorses Stars Stars Stars Plowhorses Plowhorses Dogs

Popular Popular Popular Popular Popular Popular Popular Not Popular Popular Popular Not Popular Not Popular Popular Not Popular Popular Not Popular Not Popular Not Popular Popular Not Popular Popular Popular Popular Popular Popular Popular Popular Not Popular Popular Not Popular Not Popular Popular Not Popular Not Popular Popular Popular Not Popular Popular Popular Popular Popular Popular Popular Popular Popular Popular Popular Not Popular

Winner Winner Winner Winner HVHCMARG Winner Winner LVLCMARG Winner HVHCMARG Loser Loser Winner LVLCMARG Winner LVLCMARG LVLCMARG LVLCMARG Winner Loser Winner Winner HVHCMARG HVHCMARG HVHCMARG HVHCMARG HVHCMARG Loser Winner LVLCMARG Loser HVHCMARG Loser Loser Winner Winner Loser Winner HVHCMARG Winner Winner Winner Winner Winner Winner Winner Winner Loser

Prime Sleepers Sleepers Prime Standards Sleepers Sleepers Sleepers Prime Standards Problems Problems Prime Sleepers Prime Sleepers Sleepers Sleepers Prime Problems Prime Prime Problems Standards Problems Standards Problems Problems Prime Sleepers Problems Standards Problems Problems Prime Prime Problems Prime Standards Prime Prime Sleepers Prime Sleepers Prime Sleepers Sleepers Problems

Not Popular Not Popular Not Popular Not Popular Popular Popular Not Popular Popular Not Popular Not Popular Not Popular Popular Popular Popular Popular Popular Not Popular Not Popular Not Popular Not Popular Not Popular Popular Popular Not Popular Not Popular Not Popular Popular Not Popular Not Popular Not Popular

High High High Low High High High High High Low Low Low Low High High High High High High Low Low High High High High High High Low Low Low

Low Low Low High High High High High High High High High High Low Low Low High Low Low Low Low Low Low Low High High High High High High

Low Low Low Low High High High High Low High Low High High Low High High Low Low Low Low Low Low Low Low High High High Low Low Low

Loser Loser Loser LVLCMARG HVHCMARG HVHCMARG Loser HVHCMARG Loser LVLCMARG LVLCMARG Winner Winner HVHCMARG HVHCMARG HVHCMARG Loser Loser Loser LVLCMARG LVLCMARG HVHCMARG HVHCMARG Loser Loser Loser HVHCMARG LVLCMARG LVLCMARG LVLCMARG

Problems Problems Problems Sleepers Standards Standards Standards Standards Problems Prime Sleepers Prime Prime Problems Standards Standards Problems Problems Problems Sleepers Sleepers Problems Problems Problems Standards Standards Standards Sleepers Sleepers Sleepers

Dogs Dogs Dogs Puzzles Stars Stars Puzzles Stars Puzzles Puzzles Puzzles Stars Stars Plowhorses Plowhorses Plowhorses Puzzles Dogs Dogs Dogs Dogs Plowhorses Plowhorses Dogs Puzzles Puzzles Stars Puzzles Puzzles Puzzles

Menu Category Appetizers Side Orders Entres Desserts Miscellaneous Totals

Potential Average Average Average % of Items % of Food Food Weighted No. Sold Item C.M. Sold Cost Cost C.M. 31.14% 257.60 $2.26 $832.55 31.90% 19.45% 35.35% 178.11 $2.90 $737.81 44.11% 41.69% 41.76% 169.85 $3.50 $848.88 17.32% 25.90% 46.48% 79.40 $1.29 $145.92 4.05% 2.70% 43.66% 60.08 $8.46 $726.30 2.63% 10.26% 36.80% 176.01 $2.88 $724.39 100.00% 100.00%

% of Cont. Margin 25.05% 44.40% 21.03% 1.81% 7.71% 100.00%

% of Sales Dollars 22.99% 43.40% 22.82% 2.13% 8.65% 100.00%

Appetizer Summary Cost/Margin


45.00%
13 11 12 6 1

40.00%

35.00%
17 15

10

Item Food Cost (Percent)

30.00%

5 14

25.00%
9 8 2

16

20.00%

15.00%

10.00%

18

5.00%

0.00% 0 500 1000 1500 2000 2500 3000 3500 Weighted Contribution margin

Appetizer Miller Matrix


1800.00

1600.00

1400.00

1200.00

Number Sold

1000.00

800.00

600.00
2

14

11

400.00
3

4 8 18 9

16 5 7 1 1517

10

200.00

12 13

0.00 0.00%

5.00%

10.00%

15.00%

20.00%

25.00%

30.00%

35.00%

40.00%

45.00%

Food Cost(%)

Summary Menu Engineering


1800

1600

1400

1200

Number Sold

1000
36

800
64 40 14

600
2

2711 65 10 25

44

400

48

200
73

0 0

22 16 57 42 41 23 20 8 26 5 30 33 37 7 39 24 54 46 47 71 55 43 45 62 28 61 72 9 121 19 53 56 38 15 34 17 18 58 21 29 31 67 60 35 32 7049 69 66 51 68 13 50 52 4 63 3

59 79 78 77 75

76 74

10

12

14

Item Contribution M argin($)

Menu Sales Mix Analysis Program

Instructions on WebPage: Print out the READ ME sheet first and read over before you enter data. System requirements: Wind 95 or 98, Microsoft Excel 97. Acknowledgements

This program is provided free of charge to the National Restaurant Association to provide a resource to their membership in th area of menu sales mix analysis. The software program was adapted by David V. Pavesic, Ph.D., CHE, FMP with the program assistance of Computer Information Systems masters students, Nicholas Yu and Pinaki Mitra. This program is an example of h practical operations knowledge and the "magic" of computer technology can come together and create a management tool. It combines practical restaurant menu sales mix analysis data with computer technology utilizing Microsoft Excel 97 and Visual B for Applications. I wish to thank these young men for their technical assistance in making this program so "user-friendly." Program Overview

The purpose of the software is to provide restaurant and foodservice managers with a tool to analyze their menu sales mix. Po sale technology (POS) has allowed operations to track the sales of every item on their menu to determine the popularity, cost, revenue and profit of each item. The data is usually displayed in spreadsheet format. While the information provided in the spreadsheet format is useful, the graphing of the spreadsheet data can provide even more detailed information to managemen

This program allows the operator to categorize sales not only by meal period, but by menu categories, e.g., appetizers, side or entrees, desserts, and miscellaneous. Alcoholic beverages are categorized by spirits, beer, wine, liqueurs, and miscellaneous. categories are viewed separately and then combined in a summary spreadsheet providing cost information that can be compa figures reported on the monthly income statements.

The graphing of each menu item relative to the mid points for food cost percentage, number sold (popularity), individual menu gross profit, and average weighted gross profit by menu item allow the operator to utilize three of the most widely used menu analysis perspectives, specifically, Cost/Margin Analysis (Pavesic), Menu Engineering (Smith and Kasavana) and the Miller Ma (Miller).

With the inclusion of the technology of Visual Basic for Applications, the entire program is "menu driven" such that after enterin only three bits of information on each menu item, namely the item food cost, its menu price, and the number sold, with the clic the mouse the data is automatically converted into a 23 column spreadsheet (A-W) which is then converted to graphs in any o three menu analysis methods. Using the Program

The program opens automatically to the READ ME File. We suggest that you print out a hard copy as a ready reference. Read over to get an overview of the program components and operation.

The following will familiarize you with the program . There are five different categories of menu items: appetizers, side orders, entrees, desserts, and miscellaneous. There are eleven (11) different TABS (SHEETS) in this program. They are Appetizers, S Orders, Entrees, Desserts, Miscellaneous, Summary Averages & Totals, Cost/Margin, MillerMatrix, MenuEngineering, and README.

Select the "Appetizers" category by clicking one of the "Appetizer" TAB at the bottom of the screen. You will note that in the TO menu bar the word "Appetizer" now appears. You will find it located between Window and Help. Move your cursor to "Appetize and click. A drop down menu will appear with the options labeled "Calculate" and "Clear." Click "Calculate" and the spreadshe with sample data will appear with all columns filled and extended. (The "Clear" button will erase all sample data and allow you enter your own figures. But for this orientation, do not clear the data). Look over the spreadsheet to familiarize yourself with the column headings. Note that each menu item is named and numbered starting with the number "one." This is extremely importa the identification of individual menu items on the graphs correspond to these numbers. The following are the column headings a brief explanation of the value entered or calculated. A = Item Number (1 - n) B = Item Name C = Number Sold D = Menu Price E = Item Food Cost (cost of main ingredients and accompaniments)

F = Supplemental Cost (This would be paper packaging used in fast food operations or a "direct" labor cost for items made fro scratch. If you prefer, this column could be used for your accompaniments).

G = Total Cost (This should reflect all costs you want reflected, e.g. entree, accompaniments, condiments, paper, direct labor It is the total of Columns E & F) H = Item Contribution Margin (This is difference between Menu Price (D) and Total Cost (G). I = Weighted Food Cost (This is the product of the Number Sold (C) and the Total Cost (G). J = Weighted Contribution Margin (This is the product of Number Sold (C) and Item Contribution Margin (H). K = Weighted Sales (This is the product of the Number Sold (C) and the Menu Price (D). L = Item Food Cost % (This is the percentage of Total Cost (G) divided by the Menu Price (D). M = Total Sales % (This is the percentage of every sales dollar that is realized from this item. This tells you the percentage of sales of all appetizers that is realized from each appetizer. On the Summary Spreadsheet, it will tell you the percentage out of dollar of food sales that each item brings in. The percentage will always be smaller on the Summary Spreadsheet than the percentage on its own menu category spreadsheet).

N = Total Food Cost % (This breaks down your food cost dollar exactly like sales was described previously. It will tell you how this item makes up of the food cost for all appetizers category and of all food items on the Summary Spreadsheet)..

O = Total Items Sold % (This tells you the percentage of total appetizers sold for each specific appetizer so you can ascertain popularity ranking. On the Summary Spreadsheet it will tell you its ranking against all other menu categories).

P = Weighted Contribution Margin % (This tells you the percentage of the Total Contribution Margin accounted for from the sa each respective menu item within each menu category and out of the entire menu sales mix in the Summary spreadsheet. Q = Popularity (Based on the cut off point for popular and unpopular items, this describes each menu item as popular or high volume or Not Popular or low volume. The cut off point calculation uses the Menu Engineering formula.

R = Food Cost (Based on the cut off point calculated by dividing the sum of Column I by the sum of Column K, items that are greater than this value are categorized as High Cost and those that are equal to or less than this value are considered Low Co

S = Individual Contribution Margin (Based on a cut off point calculated by dividing the sum of Column J by the sum of Column the average item contribution margin is derived. If the individual contribution margin of a menu item is greater than this value it considered High and is equal to or less than, Low.

T = Weighted Contribution Margin (Based on a cut off point calculated by dividing the sum of Column J by the total number of menu items, the last number in Column A, an average Weighted Contribution Margin is obtained. Items that return a weighted contribution margin greater than this value are considered High while those that contribute an amount equal to or less than the value are considered Low.

U = Miller Matrix (Each menu item is placed into one of four categories in each of the menu sales analysis methods. In the Mi Matrix, items are: Winners (low cost and High Volume); Losers (high cost and Low Volume); Marginal (low cost and Low Volum or Marginal (high cost and high Volume).

V = Cost/Margin (Items are categorized as Primes (low cost and high in weighted contribution margin); Problems (high cost an in weighted contribution margin); Standards (high cost and high in weighted contribution margin); and Sleepers (low cost and l weighted contribution margin). W = Menu Engineering (Items are categorized as Stars (High Volume and high in individual contribution margin); Plowhorses Volume and low in individual contribution margin); Puzzles (Low Volume and high in individual contribution margin); and Dogs Volume and low in individual contribution margin).

You may wish to go through and view each of the five different menu categories. All utilize the same spreadsheet format. Note the midpoints are different for each one. This is because each menu category has different food costs and popularity.

Click on the "Summary" TAB and then the "Calculate" button. A spreadsheet will appear with all the menu items summarized o single spreadsheet. Note there are total 78 different items on this spreadsheet. (The last item is Mahi Mahi). Scroll up and you see find entries from each of the five other spreadsheets "summarized" in this single sheet. (You do not have to use all five categories when entering your data as the "summary" function total only those categories with data. Be sure to clear the samp data from the unused spreadsheets so the sample information is NOT included with your data). Again, note the midpoints on t "Summary" spreadsheet have changed from what they were on the spreadsheets for individual menu categories. The "Summa spreadsheets summarize all the menu categories with items entered into a single spreadsheet and recalculate the midpoints b on the entire menu sales mix.

Click on the "Cost/Margin" TAB and you will see the words "CostMartin" appear in the top menu bar. Click on it and a drop dow menu will appear. This same drop down menu will appear for all three of the menu analysis methodologies. The drop down me selections are:

Appetizer, Side Orders, Entrees, Desserts, Miscellaneous, and Summary. When you click on any of the first five menu categor another menu appears to the right with two options, they being "Individual" or "Summary." A graph is produced for the menu category you choose to click. In this example, click "Appetizers." You will see the name of the graph and the menu items it represents. You will also see a vertical black line and a horizontal purple line. The horizontal line is automatically drawn throug midpoint designated by the number zero. The vertical black line is not properly aligned and you must make the adjustment you

To align the black vertical line on the midpoint designated by the number zero, move your cursor to the button located at the to right of the graph screen. By click the left or right arrow the line will move in that direction. Click the arrow until the black vertica is in the center of the diamond to the left of the number zero. Now your quadrants are correctly aligned. Print out the graph. No We have found that when the vertical line is adjusted with the cursor instead of the arrows that it does not always align properl the printed graph. Therefore, we recommend using the arrows to move the line. You can try moving it with the cursor as it is fa We are currently working on a revision that will automatically align both lines and eliminate the need for the manual adjustmen

After you have viewed each of the five menu categories and clicked the "Calculate" button for each one, you can now click on Summary TAB to produce the Summary Spreadsheet. You can now display this entire menu sales mix on one graph. Select o the menu analysis methodologies and click on "Summary." In graphing the Summary Spreadsheet data, we have found, as yo see on the graph, that when more than 50 items are plotted the graph becomes extremely crowded and difficult to analyze. To correct this, we have added an option that allows you to view any of the individual menu categories plotted on a graph with the Summary midpoints of the entire sales mix (just like the mid points on the Summary graph with 78 items). It is the graphing of t spreadsheet data that provides the most valuable information to management and it is important to see how each menu categ contributes to the overall menu sales mix.

Therefore, to eliminate the crowding on the Summary graphs, the program allows you to plot individual menu categories on a g with the Summary midpoints. To do this, go back up to the menu bar and when you click on the menu category you want to vie instead of clicking "Individual," click on "Summary" for Cost/Margin, Miller Matrix or Menu Engineering analysis for Appetizers o the menu category you have been using.. What you will get is a single menu category sales mix plotted against the Summary midpoints. We believe this feature is beneficial in seeing how each menu category lines up against the entire menu sales mix. Averages and Totals

This is a very useful spreadsheet that summarizes the midpoints for each menu category as well as the midpoints for the entire sales mix. Click on the TAB "Avg. and Totals." Here you see a table or mini-spreadsheet containing the midpoints for all five m categories as well as the "Summary" midpoints for the entire menu sales mix and that are found on the Summary spreadsheet These are shown at the bottom of columns B, C, D, & E.. Note that the weighted food cost percentage is 36.8% and the differe average food costs for each of the menu categories. Appetizers help bring down the overall food cost because they average 31.14% while Desserts and Miscellaneous items run a food cost of 46.48% and 43.66% respectively.

The mid point for food cost on the Summary sheet is a unrealistically low percentage that assumes there was no waste, perfec portioning and that all food "consumed" was sold. This is obvioulsly not the case as allowances for employee meals, quality co waste, complimentary meals, discounts and food items used in the bar must be added. Subsequently, before you can compare percentage to the one on your monthly income statement, allowances for food "consumed" but not sold must be added. This m amount to an additional 1.5-3.5 Percent. This becomes your Staandar Food Cost Percentage which is compared to the Actual Cost Percentage shown on your income statement. (The computing of the Actual Food Cost on your income statement must fo the Uniform System of Accounts for Restaurants which requires that a fiscal month end inventory be taken. Without an invento you will not have an accurate cost of food sold. In column C you see the average number sold or the cut off points for popular and not popular items. Further note that the cut points for Desserts and Miscellaneous items are far below the 176 cut off for the entire menu sales mix. This points out the importance of ranking items within their own menu category as well as against the entire menu sales mix.

Columns F, G, H, & I reveal important management information as well. In terms of items sold, 44 out of every 100 items are S Orders (Snacks)! Desserts and Miscellaneous menu items account for about 7 out of every 100 items sold. Almost 42c out of e dollar spent on food cost goes for items in the Side Order (Snacks) category. This tells management where it needs to concen it controls and on which ingredients. Side Orders (Snacks) account for over 44c in every dollar of contribution margin and over of each dollar of food revenue. This same analysis can be done for alcoholic beverages. A separate program for alcoholic beverages will also be available. Entering Your Own Data

After you have reviewed the spreadsheets and graphs described above you will be ready to enter your own data. Click the TAB the menu category you wish to enter. At the top menu bar, click the "Clear" button instead of the "Calculate" button.. This will automatically delete the sample data from the spreadsheet. You will see a zero in cell 2A and the word "Midpoint" in cell 3A.

Start numbering from 1 through n in cell 3A, 4A, 5A and so on until you have the number of menu items you will enter. Then en the names of the menu items in cell 3B, 4B, 5B, etc. . . Enter the number sold of each item is column C, the menu price of eac column D, the food cost in column E, and any supplemental cost in column F. (Supplemental cost is used for adding the cost o paper packaging or direct labor if the item is made from scratch). Leave this column blank when there is no supplemental cost

Continue until all menu items have been entered and when finished click the top menu bar again and click the Calculate button This will automatically extend and fill in the remaining columns on the spreadsheet. Note: When getting ready to print, set page format to "landscape." View the spreadsheet and print it out. You will need to reduce it to 75% of original size and print it lands style on legal-sized paper to get the spreadsheet on a single page. If you try to print it on letter-sized paper, you will need to re it to 50 percent. The graphs do not usually have to be reduced but are better printed landscape-style. (IMPORTANT) You do n have to use all five categories when entering your data as the "summary" function total only those categories with data. Be sur clear the sample data from the unused spreadsheets so the sample information in NOT included with your data).

After printing the spreadsheet, view the graph of this data by clicking the appropriate menu analysis methodology, cost/margin menuengineering or millermatix TAB at the bottom and then clicking "Individual" on the drop down menu at the top. (Note you two options for graphing the data: Individual and Summary. You would only view the Summary graphs after all menu categorie have been entered and the "calculate" function has been done. Again, be sure to Clear the sample data from any unused men categories or the sample data will be included in the Summary spreadsheet and distort your analysis. Interpreting the Data

The data will reveal how your menu design, pricing and merchandising strategies are impacting your food cost, gross profit and sales. The graphs will allow you to see which items are the ones that need to be adjusted to improve your financial results. You quantitatively determine if your decisions are improving your overall financial results. If your food cost percentage declines, you average individual and weighted gross profit increase you know that the changes you instituted had a positive outcome on the mix.

Remember, the food cost calculated by this program is really the potential food cost and is based on the assumptions that ther zero waste and perfect portioning. In addition, it assumes that the food cost is based on the current prices paid to purveyors. Therefore, this is an unrealistically low percentage because there will be food that is consumed but not sold. The cost of these items must be added to the food cost percentage and in many cases it is not out of the ordinary to add anywhere between 1-4 percent to this figure when comparing it to the food cost on your income statement. The amount of variance will depend on adherence to standards of purchasing, preparation and portioning. In restaurants with full menus and items made from scratch allowances for waste and quality control will be greater than in operations with limited menus and where convenience ingredien are used. Strategies for Primes, Winners, Stars, et al

Once the sales analysis program has classified your menu items into one of the four categories for Cost/Margin, Miller Matrix a Menu Engineering, a strategy for improving or optimizing their overall impact on the menu sales mix can be put into action. The characteristics of the menu items will point you in the direction of what specific strategy would be best.

Primes, Winners and Stars are popular, low food cost, and high weighted and/or individual contribution margin items. You wan sell more of these items than any others. Therefore, you should place these items in prominent positions on the menu and use menu psychology techniques to make them stand out to increase the likelihood of the guest noticing them and increase the possibility that they will be selected. Use techniques such as BOLD and item, featuring it on a menu board, table tent, or having the server suggest it.

Oversized lettering, placing a box around the m

Maintaining high visibility is recommended for any menu item that is classified as a Prime, Winner or Star. It is very important t keep quality of ingredients high and portions adequate because these menu items are very likely "house specialities" or "signa items that are specifically sought by customers. Because they are popular, you might even test for price elasticity and increase price if you feel it is low relative to competing items on the menu, especially if an item this popular is one of your lowest to mod price items in its respective menu category. Monitor quality and presentation to insure high standards on these items.

Standards, High Volume-High Cost Marginals and Plowhorses are items that are popular, high in cost, have low individual contribution margins, and high weighted contribution margins. Again, test for price elasticity by raising prices on the items with highest food cost percentages. This is an option especially if the item is one of your house specialties. By viewing how close e item comes to the food cost line on the graph will tell you exactly how much you will have to raise the price to move it below th cost line. If it is only a matter of 25c to 95c, it might be worth a try. If raisin the price is not an option, consider reducing the por or number of accompaniments. Portion reduction is not an option if the item is a 6 ounce filet, however.

If you can do neither, position the item in a less noticeable location on the menu to lower its selection odds. Placing such an ite the middle of a list of items or without special treatment like that described for Primes, Winners and Stars. At the same time, yo may want to emphasize another item in its place that is lower in food cost and higher in contribution margin. Food cost can als lowered by finding a purveyor who has a lower price on the key ingredients. If an item contains one or more expensive ingredie you might have your chef develop a similar item that is combined with a low-cost ingredient, e.g., pasta or rice, and promote th item. Also, promote Sleepers and Puzzles to soften the high cost aspects of popular Standards and Plowhorses.

Sleepers, Low Volume-Low Cost Marginals and Puzzles would likely be Primes, Winners and Stars if you could increase their popularity with customers. Since these items are slow-selling items with low food cost and high individual contribution margins, also have a low weighted contribution margin. Therefore, anything you do to increase the likelihood that these items are select the guest should be tried. Prominently display them on the menu; feature them on your table tents and menu boards; have the server suggest them are strategies to employ. Since they are very low in food cost, you can lower the price via discounts or ea bird specials to stimulate sales. Also, increase portions or accompaniments to create a better value at a low price to stimulate You may even be able to rename an item and promote it as a signature item.

Problems, Losers and Dogs are items that are unpopular, high in food cost and low in weighted or individual contribution marg One of the first things you should consider doing is rasing the price; also lower the product cost. Examine the characteristics o menu item. Is the quantity over-sized in terms of portion size and accompaniments? If so, cut back on quantities to reduce cos you cannot do either, hide it on the menu. Develop a substitute item and promote it. Combine with inexpensive ingredients to l the product cost. If these things do not help, consider removing it from the menu completely. Supplemental Readings

Detailed explanations of the methods described briefly in this Read Me File can be found in the following books by David V. Pavesic. The Fundamental Principles of Restaurant Cost Control, Chapter 5, pp 80-116, Prentice Hall Publishers; Menu Pricin Strategy, 4th Edition, Chapter 6, pp. 145-152, Van Nostrand Reinhold/John Wiley Publishers; and in the Restaurant Manager's Pocket Handbook Series: (1) Menu Design & (2) Menu Pricing, Lebhar-Friedman Publishers. About the Authors

David V. Pavesic, Ph.D., CHE, FMP is a professor in the Cecil B. Day School of Hospitality Administration in the J. Mack Robin College of Business at Georgia State University in Atlanta. Nicholas Yu and Pinaki Mitra were masters students in Computer Information Systems at Georgia State. We also acknowledge Jack Miller, the author of the Miller Matrix and Don Smith and Mi Kasavana, the authors of Menu Engineering methodologies.

ystem requirements: Windows

to their membership in the HE, FMP with the programming rogram is an example of how te a management tool. It soft Excel 97 and Visual Basic m so "user-friendly."

e their menu sales mix. Point of mine the popularity, cost, mation provided in the nformation to management.

s, e.g., appetizers, side orders, ueurs, and miscellaneous. The mation that can be compared to

pularity), individual menu item most widely used menu asavana) and the Miller Matrix

ven" such that after entering number sold, with the click of nverted to graphs in any of the

s a ready reference. Read it

: appetizers, side orders, am. They are Appetizers, Side MenuEngineering, and

You will note that in the TOP e your cursor to "Appetizer" culate" and the spreadsheet ample data and allow you to amiliarize yourself with the " This is extremely important as are the column headings and

bor cost for items made from

ments, paper, direct labor, etc.

argin (H).

ells you the percentage of the you the percentage out of each Spreadsheet than the

viously. It will tell you how much Spreadsheet)..

tizer so you can ascertain their egories).

accounted for from the sale of ummary spreadsheet.

u item as popular or high la.

Column K, items that are ue are considered Low Cost.

n J by the sum of Column C, s greater than this value it is

n J by the total number of ms that return a weighted nt equal to or less than the

nalysis methods. In the Miller al (low cost and Low Volume);

n); Problems (high cost and low d Sleepers (low cost and low in

tion margin); Plowhorses (High bution margin); and Dogs (Low

spreadsheet format. Note that ts and popularity.

menu items summarized on a i Mahi). Scroll up and you will not have to use all five Be sure to clear the sample n, note the midpoints on the u categories. The "Summary" ecalculate the midpoints based

Click on it and a drop down logies. The drop down menu

the first five menu categories, produced for the menu and the menu items it utomatically drawn through a make the adjustment yourself.

he button located at the top rrow until the black vertical line ed. Print out the graph. Note: s not always align properly on t with the cursor as it is faster. for the manual adjustment).

one, you can now click on the mix on one graph. Select one of ata, we have found, as you can and difficult to analyze. To plotted on a graph with the ems). It is the graphing of the ee how each menu category

al menu categories on a graph u category you want to view, g analysis for Appetizers or any ed against the Summary he entire menu sales mix.

the midpoints for the entire he midpoints for all five menu he Summary spreadsheet. ge is 36.8% and the different t because they average .

here was no waste, perfect mployee meals, quality control y, before you can compare this old must be added. This may is compared to the Actual Food income statement must follow taken. Without an inventory,

. Further note that the cut off mix. This points out the mix.

ut of every 100 items are Side s sold. Almost 42c out of every where it needs to concentrate ntribution margin and over 43c program for alcoholic

ur own data. Click the TAB of lculate" button.. This will rd "Midpoint" in cell 3A.

ms you will enter. Then enter n C, the menu price of each in used for adding the cost of e is no supplemental cost.

d click the Calculate button. ng ready to print, set page ginal size and print it landscapepaper, you will need to reduce . (IMPORTANT) You do not tegories with data. Be sure to h your data).

methodology, cost/margin, enu at the top. (Note you have s after all menu categories ata from any unused menu .

food cost, gross profit and total your financial results. You can t percentage declines, your a positive outcome on the sales

the assumptions that there is prices paid to purveyors. ot sold. The cost of these dd anywhere between 1-4 ariance will depend on d items made from scratch, ere convenience ingredients

Cost/Margin, Miller Matrix and can be put into action. The st.

on margin items. You want to ions on the menu and use them and increase the

acing a box around the menu

Star. It is very important to use specialities" or "signature" rice elasticity and increase the one of your lowest to moderate s on these items.

st, have low individual g prices on the items with the s. By viewing how close each e price to move it below the food consider reducing the portions er.

n odds. Placing such an item in Stars. At the same time, you margin. Food cost can also be or more expensive ingredients, sta or rice, and promote that Plowhorses.

f you could increase their dual contribution margins, they hat these items are selected by nd menu boards; have the e price via discounts or early at a low price to stimulate sales.

dividual contribution margin. mine the characteristics of the n quantities to reduce costs. If expensive ingredients to lower

wing books by David V. ll Publishers; Menu Pricing and the Restaurant Manager's

ration in the J. Mack Robinson rs students in Computer rix and Don Smith and Michael