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Sample Budget Worksheets For A Restaurant 12 Month Budget
Sample Budget Worksheets For A Restaurant 12 Month Budget
IMPORTANT NOTE: You cannot customize this software by adding line items or accounts due to the inter-linked worksheets
The accounts used in the software are based on the industry standard (if one exists).
Required Inputs: All required inputs are highlighted in light blue.
Instructions:
1. Before you start entering data, explore the workbook and understand how it operates.
2. All instructions are highlighted in green.
3. Make sure you read the instructions in each worksheet before filling in data.
4. For this sheet, enter all inputs highlighted below in blue.
Restaurant Name
Prepared by
Year of analysis
Sample Restaurant
Enter Your Name
2004
2003 Board of Regents of the University of Wisconsin System, d/b/a Division of Cooperative Extension of the University of Wisconsin-Extension
Sample Restaurant
EXPENSE BREAKDOWN
Required Inputs: All required inputs for this sheet are highlighted in light blue
Instructions:
1. For each of the accounts below, specify whether it is Fixed (F), Variable (V), or both Fixed and Variable (B)
2. If an account is fixed, you will be entering a specific dollar amount in the assumptions sheet.
3. For the variable accounts, you will be expressing the amount in percentage of sales.
4. For accounts that are both fixed and variable, you will be entering a fixed dollar amount and a percentage of sales amount
Account
Payroll Expense
Employee Benefits
Direct Operating Expense
Music & Entertainment
Marketing
Utilities
Administrative & General
Repairs & Maintenance
Rent
Property & Other Taxes
Property Insurance
Interest Expense
Depreciation and Amortization
Type of Account*
f
f
f
f
f
f
f
f
f
f
f
f
f
*F=Fixed
V=Variable
B=Both Fixed and Variable
Sample Restaurant
ASSUMPTIONS
Required Inputs: All required inputs for this sheet are highlighted in light blue.
Instructions:
1. Fill in all the cells highlighted in light blue. Remember the inputs are for the corresponding month mentioned in the Month column.
2. Next fill in the account assumptions listed below "Total Average Food Check".
3. If you classified an account as fixed in the "Expense Breakdown" sheet, you should only enter a fixed dollar amount in this sheet for that account
4. Similarly, enter only percentage values for variable accounts. If a account is both fixed and variable, enter both dollar amount and percentage.
Seats in Restaurant
Days Open in Month
Food Covers:
Breakfast
Lunch
Dinner
Total Food Covers
Month
June
Jan
Feb
Mar
Apr
May
100
30
100
30
100
30
100
30
100
30
100
30
100
30
1,000
1,000
1,000
3,000
1,000
1,000
1,000
3,000
1,000
1,000
1,000
3,000
1,000
1,000
1,000
3,000
1,000
1,000
1,000
3,000
1,000
1,000
1,000
3,000
1,000
1,000
1,000
3,000
$5.00
$5.00
$5.00
$5.00
$5.00
$5.00
$5.00
$5.00
$5.00
$5.00
$5.00
$5.00
$5.00
$5.00
$5.00
$5.00
$5.00
$5.00
$5.00
$5.00
$5.00
$5.00
$5.00
$5.00
July
$5.00
$5.00
$5.00
$5.00
Beverage Sales
Fixed $ Amount
% of Food Sales
1,000
1,000
1,000
1,000
1,000
1,000
1,000
Food Cost
Fixed $ Amount
% of Food Sales
1,000
1,000
1,000
1,000
1,000
1,000
1,000
Beverage Cost
Fixed $ Amount
% of Beverage Sales
1,000
1,000
1,000
1,000
1,000
1,000
1,000
Other Income
Fixed $ Amount
% of Total Sales
1,000
1,000
1,000
1,000
1,000
1,000
1,000
Payroll Expense
Fixed $ Amount
1,000
1,000
1,000
1,000
1,000
1,000
1,000
Fixed $ Amount
1,000
1,000
1,000
1,000
1,000
1,000
1,000
Fixed $ Amount
1,000
1,000
1,000
1,000
1,000
1,000
1,000
Fixed $ Amount
1,000
1,000
1,000
1,000
1,000
1,000
1,000
Marketing
Fixed $ Amount
1,000
1,000
1,000
1,000
1,000
1,000
1,000
Utilities
Fixed $ Amount
1,000
1,000
1,000
1,000
1,000
1,000
1,000
Fixed $ Amount
1,000
1,000
1,000
1,000
1,000
1,000
1,000
Fixed $ Amount
1,000
1,000
1,000
1,000
1,000
1,000
1,000
Rent
Fixed $ Amount
1,000
1,000
1,000
1,000
1,000
1,000
1,000
Fixed $ Amount
1,000
1,000
1,000
1,000
1,000
1,000
1,000
Property Insurance
Fixed $ Amount
1,000
1,000
1,000
1,000
1,000
1,000
1,000
Interest Expense
Fixed $ Amount
1,000
1,000
1,000
1,000
1,000
1,000
1,000
Fixed $ Amount
1,000
1,000
1,000
1,000
1,000
1,000
1,000
Sample Restaurant
INCOME STATEMENT
Required Inputs: None
Year:
Jan
3,000
1.00
$5.33
Feb
3,000
1.00
$5.33
Mar
3,000
1.00
$5.33
Apr
3,000
1.00
$5.33
May
3,000
1.00
$5.33
2004
June
3,000
1.00
$5.33
July
3,000
1.00
$5.33
Aug
3,000
1.00
$5.33
Sept
3,000
1.00
$5.33
Oct
3,000
1.00
$5.33
Nov
3,000
1.00
$5.33
Dec
3,000
1.00
$5.33
Sales
Food
Beverage
15,000
1,000
15,000
1,000
15,000
1,000
15,000
1,000
15,000
1,000
15,000
1,000
15,000
1,000
15,000
1,000
15,000
1,000
15,000
1,000
15,000
1,000
15,000
1,000
180,000
12,000
Total Sales
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
16,000
192,000
Cost of Sales:
Food
Beverage
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
12,000
12,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
24,000
14,000
1,000
15,000
14,000
1,000
15,000
14,000
1,000
15,000
14,000
1,000
15,000
14,000
1,000
15,000
14,000
1,000
15,000
14,000
1,000
15,000
14,000
1,000
15,000
14,000
1,000
15,000
14,000
1,000
15,000
14,000
1,000
15,000
14,000
1,000
15,000
168,000
12,000
180,000
Controllable Expenses:
Payroll
Employee Benefits
Direct Operating Expense
Music & Entertainment
Marketing
Utilities
Administrative & General
Repairs & Maintenance
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
8,000
96,000
7,000
7,000
7,000
7,000
7,000
7,000
7,000
7,000
7,000
7,000
7,000
7,000
84,000
Occupancy Costs:
Rent
Property & Other Taxes
Property Insurance
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
12,000
12,000
12,000
3,000
3,000
3,000
3,000
3,000
3,000
3,000
3,000
3,000
3,000
3,000
3,000
36,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
48,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
12,000
12,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
24,000
Covers Served
Seat Turnover per Day Open
Average Check (combined F&B)
Gross Profit
Other Income
Total Income
Interest
Depreciation and Amortization
Restaurant Income Before Income Taxes
Total
36,000
1.00
$5.33
Sample Restaurant
OUTPUT RATIOS
Required Inputs: None
Account
Beverage Sales
Food Cost
Beverage Cost
Other Income
Payroll
Employee Benefits
Direct Operating Expense
Music & Entertainment
Marketing
Utilities
Administrative & General
Repairs & Maintenance
Rent
Property & Other Taxes
Property Insurance
Interest
Depreciation and Amortization
% of Sales
6.67%
6.67%
100.00%
6.25%
6.25%
6.25%
6.25%
6.25%
6.25%
6.25%
% of Total Sales
6.25%
6.25%
6.25%
6.25%
6.25%
6.25%
6.25%
% of Food Sales
% of Food Sales
% of Beverage Sales
$ Total
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
You can use the above outputs as assumptions for the 5-Year Proforma Financial Projection
This is the end of the workbook