F&B case

analysis
MBA / BA, Promotion 2020
You are to analyze the result for a past week from the little fast food restaurant that Michael Smith opened a few months
ago. Every week he performs a complete count of inventory and provide all the relevant documents. Unfortunately,
Michael does not fully master all this information.
This is why you are appointed to provide advices in order to improve the small business he owns.

The restaurant is located in a commercial area close to a business center. A large part of his clientele is mostly composed
of business people, plus an average number of students, attracted by the commercial center. The total surface is 35 m²
which 20 m² is allocated to production and storage. The rest is for a small counter, a refrigerated display, and a small
area for people to seat (10 seats).

Michael opens from 11:30 am to 07:00 pm. He has an employee to help him with the processing of food, and cleaning
the restaurant. The restaurant is opened from Monday to Saturday. His employee arrives at 10:00 am and leaves at
18:00 from Monday to Friday. For Saturday Michael hires a casual employee to help him at a rate of 40 € a hour (price
charged by casual work company – all inclusive). The average time worked by this employee is 6 hours. His fixed
employee is paid a gross salary of 1,600 € per month with additional employer’s fee of 60% of the gross salary. Michael
pays himself a salary of 3,500 € gross salary, with employer’s fee at the same rate than for the other employee.

The rent he pays monthly is equal to 1,500 €. The overall utility costs 300 € a month in average. Other operating cost
represent an addition of 4.500 € per month which are treated as cash outflows.

Moreover, the total cost for the equipment and furniture is equal to 36,000 € with no residual value. It is depreciated
over 5 years using straight line method. In addition, amortization is equal to 540 € per month.

Finally, Michael has to pay interest on a loan he owes to the local bank. This month interest amount is 750 €, and will
be paid on the 10th. Income tax is equal to 28%.

1. Provide a full analysis of the menu and offer alternative options

2. Analyze the gross margin and provide operational advices

3. Analyze any inventory gaps if necessary and provide control system

 Menu details and RCS
FOOD

VAT (Food) 5%

Price Price ex VAT Cost

Hamburger 4.80 € 4.57 € 1.96 €
Ceasar salad 6.40 € 6.10 € 3.06 €
Ham sandwich 4.20 € 4.00 € 1.83 €
Veggie salad 5.20 € 4.95 € 1.09 €
Tuna sandwich 5.10 € 4.86 € 2.36 €
Parmentier soup 3.80 € 3.62 € 0.89 €
French fries 3.00 € 2.86 € 0.28 €

Hamburger Tuna sandwich

Quantity unit Price Quantity unit Price
Bread 1 unit 0.20 € Baguette 0.5 unit 0.43 €
Beef patty 1 unit 1.50 € Tuna 70 gr 1.68 €
onion 20 gr 0.06 € Lettuce 0.1 unit 0.11 €
ketchup 1 Cl 0.05 € Tomato 15 gr 0.04 €
Pickled gherkins 10 gr 0.16 € Mayonnaise 2 Cl 0.11 €
TOTAL 1.96 € TOTAL 2.36 €
Price 4.57 € Price 4.86 €
Cost % 42.96% Cost % 48.50%

Ceasar Salad Parmentier Soup

Quantity unit Price Quantity unit Price
Iceberg Lettuce 0.5 unit 0.46 € Potatoes 100 gr 0.09 €
Parmesano cheese 20 gr 0.50 € Leeks 50 gr 0.24 €
Chicken breast 100 gr 1.52 € Croutons 25 gr 0.56 €
Croutons 20 gr 0.45 € TOTAL 0.89 €
Ceasar dressing 2 cl 0.13 € Price 3.62 €
TOTAL 3.06 € Cost % 24.65%
Price 6.10 €
Cost % 50.25%

Ham sandwich French fries

Quantity unit Price Quantity unit Price
Baguette 0.5 unit 0.43 € Potatoes 300 gr 0.28 €
Sliced Ham 70 gr 1.29 € TOTAL 0.28 €
buttter 10 gr 0.12 € Price 2.86 €
TOTAL 1.83 € Cost % 9.66%
Price 4.00 €
Cost % 45.83%

Veggie Salad
Quantity unit Price
Lettuce 0.5 unit 0.53 €
Carrots 35 gr 0.04 €
Tomato cherry 50 gr 0.18 €
Onion 20 gr 0.06 €
Cucumber 0.2 unit 0.16 €
French Dressing 2 cl 0.13 €
TOTAL 1.09 €
Price 4.95 €
Cost % 22.02%

BEVERAGES

VAT (Beverage) 7%

Price Price ex VAT Cost Cost %

Still water 1.30 € 1.21 € 0.30 € 24.69%
Sparkling water 1.50 € 1.40 € 0.35 € 24.97%
Cola 1.80 € 1.68 € 0.37 € 21.80%
Cola diet 1.90 € 1.78 € 0.38 € 21.35%
Orange juice 2.00 € 1.87 € 0.32 € 16.94%
apple juice 2.00 € 1.87 € 0.35 € 18.73%
coffee 2.35 € 2.20 € 0.27 € 12.29%
 TOTAL SALES : 01/04/X1 - 07/04/X1
Monday Tuesday Wednesday Thursday Friday Saturday Sunday
FOOD SALES Take away On site Take away On site Take away On site Take away On site Take away On site Take away On site Take away On site
Hamburger 20 5 17 2 35 15 18 4 15 1 25 8
Ceasar salad 9 10 12 9 5 8 11 12 13 10 5 3
Ham sandwich 15 2 20 1 12 0 18 2 22 4 10 2
Veggie salad 14 10 16 11 20 5 9 12 13 10 4 3
Tuna sandwich 18 1 20 3 14 1 17 2 21 2 15 4 CLOSED
Parmentier soup 10 4 8 5 3 4 6 3 8 5 4 1
French fries 51 25 55 20 70 32 45 17 41 15 40 15
TOTAL FOOD SALES 137 57 148 51 159 65 124 52 133 47 103 36
Monday Tuesday Wednesday Thursday Friday Saturday Sunday
BEVERAGE SALES Take away On site Take away On site Take away On site Take away On site Take away On site Take away On site Take away On site
Still water 25 10 31 9 18 5 22 9 22 10 15 5
Sparkling water 20 5 27 7 15 4 19 5 24 7 12 6
Cola 8 6 12 10 26 15 10 5 12 4 11 7
Cola diet 13 4 12 6 10 8 11 10 8 12 9 3
Orange juice 7 7 10 5 22 10 5 8 10 6 12 5 CLOSED
apple juice 3 2 5 3 17 9 1 0 1 2 5 4
coffee 45 27 55 20 31 20 38 30 49 28 30 19
TOTAL BEVERAGE SALES 121 61 152 60 139 71 106 67 126 69 94 49
 TOTAL SALES AND COST (perpetual inventory) : 01/04/X1 - 07/04/X1
Monday Tuesday Wednesday Thursday Friday Saturday Sunday
FOOD REVENUE Take away On site Take away On site Take away On site Take away On site Take away On site Take away On site Take away On site
Hamburger 91.43 € 22.86 € 77.71 € 9.14 € 160.00 € 68.57 € 82.29 € 18.29 € 68.57 € 4.57 € 114.29 € 36.57 €
Ceasar salad 54.86 € 60.95 € 73.14 € 54.86 € 30.48 € 48.76 € 67.05 € 73.14 € 79.24 € 60.95 € 30.48 € 18.29 €
Ham sandwich 60.00 € 8.00 € 80.00 € 4.00 € 48.00 € - € 72.00 € 8.00 € 88.00 € 16.00 € 40.00 € 8.00 €
Veggie salad 69.33 € 49.52 € 79.24 € 54.48 € 99.05 € 24.76 € 44.57 € 59.43 € 64.38 € 49.52 € 19.81 € 14.86 €
Tuna sandwich 87.43 € 4.86 € 97.14 € 14.57 € 68.00 € 4.86 € 82.57 € 9.71 € 102.00 € 9.71 € 72.86 € 19.43 € CLOSED
Parmentier soup 36.19 € 14.48 € 28.95 € 18.10 € 10.86 € 14.48 € 21.71 € 10.86 € 28.95 € 18.10 € 14.48 € 3.62 €
French fries 145.71 € 71.43 € 157.14 € 57.14 € 200.00 € 91.43 € 128.57 € 48.57 € 117.14 € 42.86 € 114.29 € 42.86 €
TOTAL FOOD REVENUE 544.95 € 232.10 € 593.33 € 212.29 € 616.38 € 252.86 € 498.76 € 228.00 € 548.29 € 201.71 € 406.19 € 143.62 €
777.05 € 805.62 € 869.24 € 726.76 € 750.00 € 549.81 € 4,478.48 €
Monday Tuesday Wednesday Thursday Friday Saturday Sunday
BEVERAGE REVENUE Take away On site Take away On site Take away On site Take away On site Take away On site Take away On site Take away On site
Still water 30.37 € 12.15 € 37.66 € 10.93 € 21.87 € 6.07 € 26.73 € 10.93 € 26.73 € 12.15 € 18.22 € 6.07 €
Sparkling water 28.04 € 7.01 € 37.85 € 9.81 € 21.03 € 5.61 € 26.64 € 7.01 € 33.64 € 9.81 € 16.82 € 8.41 €
Cola 13.46 € 10.09 € 20.19 € 16.82 € 43.74 € 25.23 € 16.82 € 8.41 € 20.19 € 6.73 € 18.50 € 11.78 €
Cola diet 23.08 € 7.10 € 21.31 € 10.65 € 17.76 € 14.21 € 19.53 € 17.76 € 14.21 € 21.31 € 15.98 € 5.33 €
Orange juice 13.08 € 13.08 € 18.69 € 9.35 € 41.12 € 18.69 € 9.35 € 14.95 € 18.69 € 11.21 € 22.43 € 9.35 € CLOSED
apple juice 5.61 € 3.74 € 9.35 € 5.61 € 31.78 € 16.82 € 1.87 € - € 1.87 € 3.74 € 9.35 € 7.48 €
coffee 98.83 € 59.30 € 120.79 € 43.93 € 68.08 € 43.93 € 83.46 € 65.89 € 107.62 € 61.50 € 65.89 € 41.73 €
TOTAL BEVERAGE REVENUE 212.48 € 112.48 € 265.84 € 107.10 € 245.37 € 130.56 € 184.39 € 124.95 € 222.94 € 126.45 € 167.20 € 90.14 €
324.95 € 372.94 € 375.93 € 309.35 € 349.39 € 257.34 € 1,989.91 €

TOTAL F&B REVENUE 1,102.00 € 1,178.56 € 1,245.17 € 1,036.11 € 1,099.39 € 807.15 € 6,468.38 €

Monday Tuesday Wednesday Thursday Friday Saturday Sunday

FOOD COST Take away On site Take away On site Take away On site Take away On site Take away On site Take away On site Take away On site
Hamburger 39.28 € 9.82 € 33.39 € 3.93 € 68.74 € 29.46 € 35.35 € 7.86 € 29.46 € 1.96 € 49.10 € 15.71 €
Ceasar salad 27.56 € 30.63 € 36.75 € 27.56 € 15.31 € 24.50 € 33.69 € 36.75 € 39.81 € 30.63 € 15.31 € 9.19 €
Ham sandwich 27.50 € 3.67 € 36.66 € 1.83 € 22.00 € - € 32.99 € 3.67 € 40.33 € 7.33 € 18.33 € 3.67 €
Veggie salad 15.26 € 10.90 € 17.45 € 11.99 € 21.81 € 5.45 € 9.81 € 13.08 € 14.17 € 10.90 € 4.36 € 3.27 €
Tuna sandwich 42.40 € 2.36 € 47.11 € 7.07 € 32.98 € 2.36 € 40.04 € 4.71 € 49.47 € 4.71 € 35.33 € 9.42 € CLOSED
Parmentier soup 8.92 € 3.57 € 7.14 € 4.46 € 2.68 € 3.57 € 5.35 € 2.68 € 7.14 € 4.46 € 3.57 € 0.89 €
French fries 14.08 € 6.90 € 15.18 € 5.52 € 19.32 € 8.83 € 12.42 € 4.69 € 11.32 € 4.14 € 11.04 € 4.14 €
TOTAL FOOD COST 175.00 € 67.84 € 193.67 € 62.37 € 182.83 € 74.17 € 169.66 € 73.44 € 191.69 € 64.14 € 137.05 € 46.29 €
242.84 € 256.04 € 257.00 € 243.10 € 255.83 € 183.34 € 1,438.14 €
FOOD COST % 31.25% 31.78% 29.57% 33.45% 34.11% 33.35% 32.11%

Monday Tuesday Wednesday Thursday Friday Saturday Sunday

BEVERAGE COST Take away On site Take away On site Take away On site Take away On site Take away On site Take away On site Take away On site
Still water 7.50 € 3.00 € 9.30 € 2.70 € 5.40 € 1.50 € 6.60 € 2.70 € 6.60 € 3.00 € 4.50 € 1.50 €
Sparkling water 7.00 € 1.75 € 9.45 € 2.45 € 5.25 € 1.40 € 6.65 € 1.75 € 8.40 € 2.45 € 4.20 € 2.10 €
Cola 2.93 € 2.20 € 4.40 € 3.67 € 9.53 € 5.50 € 3.67 € 1.83 € 4.40 € 1.47 € 4.03 € 2.57 €
Cola diet 4.93 € 1.52 € 4.55 € 2.28 € 3.79 € 3.03 € 4.17 € 3.79 € 3.03 € 4.55 € 3.41 € 1.14 €
Orange juice 2.22 € 2.22 € 3.17 € 1.58 € 6.97 € 3.17 € 1.58 € 2.53 € 3.17 € 1.90 € 3.80 € 1.58 € CLOSED
apple juice 1.05 € 0.70 € 1.75 € 1.05 € 5.95 € 3.15 € 0.35 € - € 0.35 € 0.70 € 1.75 € 1.40 €
coffee 12.15 € 7.29 € 14.85 € 5.40 € 8.37 € 5.40 € 10.26 € 8.10 € 13.23 € 7.56 € 8.10 € 5.13 €
TOTAL BEVERAGE COST 37.78 € 18.67 € 47.47 € 19.13 € 45.26 € 23.15 € 33.28 € 20.71 € 39.18 € 21.63 € 29.80 € 15.42 €
56.45 € 66.59 € 68.41 € 53.99 € 60.81 € 45.21 € 351.47 €
BEVERAGE COST % 17.37% 17.86% 18.20% 17.45% 17.40% 17.57% 17.66%

TOTAL F&B COST 299.29 € 322.63 € 325.41 € 297.09 € 316.64 € 228.55 € 1,789.61 €
TOTAL F&B COST % 27.16% 27.37% 26.13% 28.67% 28.80% 28.32% 27.67%
 PURCHASES (purchase unit)
Veggie Pro Co
Monday Tuesday Wednesday Thursday Friday Saturday Sunday total Pur. Conditioning price total cost
onion 1 1 2 bag 2.5 Kg 7.50 € 15.00 €
Iceberg Lettuce 1 2 2 1 6 Case 10 units 9.20 € 55.20 €
Lettuce 2 2 1 2 1 1 9 Case 10 units 10.50 € 94.50 €
Carrots 1 1 bag 5 Kg 6.05 € 6.05 €
Tomato cherry 1 1 1 3 Case 2 Kg 7.00 € 21.00 €
Cucumber 1 1 1 1 1 1 6 Case 5 units 4.00 € 24.00 €
Tomato 1 1 Case 3 Kg 7.50 € 7.50 €
Potatoes 3 2 2 7 Bag 25Kg 23.00 € 161.00 €
Leeks 1 1 Case 3 Kg 14.40 € 14.40 €

Happy Groceries Co
Monday Tuesday Wednesday Thursday Friday Saturday Sunday total Pur. Conditioning price total cost
ketchup 2 2 2 6 1 L bottle 4.80 € 28.80 €
Pickled gherkins 6 6 12 Can 250 gr net 3.90 € 46.80 €
Croutons 10 10 Bag of 500 gr 11.20 € 112.00 €
Ceasar dressing 1 1 2 1.5 L bottle 9.80 € 19.60 €
French Dressing 1 1 2 1.5 L bottle 9.60 € 19.20 €
Tuna 12 12 24 Can 400 gr net 9.60 € 230.40 €
Mayonnaise 2 2 2 2 2 10 1 L bottle 5.40 € 54.00 €
Oil 8 8 Can 25 L 18.00 € 144.00 €

Fresh Bread Co
Monday Tuesday Wednesday Thursday Friday Saturday Sunday total Pur. Conditioning price total cost
Bread 25 25 60 30 20 40 200 unit 0.20 € 40.00 €
Baguette 20 25 15 20 25 20 125 unit 0.85 € 106.25 €
 PURCHASES (purchase unit)
Meatatarian Co
Monday Tuesday Wednesday Thursday Friday Saturday Sunday total Pur. Conditioning price total cost
Beef patty 3 3 3 9 box 20 units 30.00 € 270.00 €
Chicken breast 2 2 2 6 case 2.5 kg 38.00 € 228.00 €
Sliced Ham 5 5 5 15 unit 1 Kg 18.40 € 276.00 €

Good diaries Co
Monday Tuesday Wednesday Thursday Friday Saturday Sunday total Pur. Conditioning price total cost
Parmesano cheese 4 4 Bag of 1 Kg 25.20 € 100.80 €
buttter 7 7 unit 500 gr 6.00 € 42.00 €

Good Drinks Co
Monday Tuesday Wednesday Thursday Friday Saturday Sunday total Pur. Conditioning price total cost
Still water 10 10 20 Pack of 12 Bottles 3.60 € 72.00 €
Sparkling water 10 8 18 Pack of 12 Bottles 4.20 € 75.60 €
Cola 4 4 8 Pack of 24 cans 8.80 € 70.40 €
Cola diet 3 3 6 Pack of 24 cans 9.10 € 54.60 €
Orange juice 2 2 4 Case of 24 Bottles 7.60 € 30.40 €
apple juice 1 1 2 Case of 24 Bottles 8.40 € 16.80 €
coffee 25 25 20 dose Box 5.40 € 135.00 €
 Food Consumption table
Monday Tuesday
Quantity 25 19 17 24 19 14 76 Consumption Quantity 19 21 21 27 23 13 75 Consumption
Ham Tuna Parmentier TOTAL Ham Tuna Parmentier TOTAL
RCS Hamburger Ceasar salad Veggie salad French fries TOTAL RCS Hamburger Ceasar salad Veggie salad French fries TOTAL
sandwich sandwich soup storage sandwich sandwich soup storage
onion 500 240 740 0.74 onion 380 270 650 0.65
Iceberg Lettuce 9.5 9.5 9.5 Iceberg Lettuce 10.5 10.5 10.5
Lettuce 12 1.9 13.9 13.9 Lettuce 13.5 2.3 15.8 15.8
Carrots 600 600 0.6 Carrots 675 675 0.68
Tomato cherry 1200 1200 1.2 Tomato cherry 1350 1350 1.35
Cucumber 4.8 4.8 4.8 Cucumber 5.4 5.4 5.4
Tomato 285 285 0.29 Tomato 345 345 0.35
Potatoes 1400 22800 24200 24.2 Potatoes 1300 22500 23800 23.8
Leeks 700 700 0.7 Leeks 650 650 0.65
ketchup 125 125 1.25 ketchup 95 95 0.95
Pickled gherkins 250 250 0.25 Pickled gherkins 190 190 0.19
Croutons 380 350 730 0.73 Croutons 420 325 745 0.75
Ceasar dressing 38 38 0.25 Ceasar dressing 42 42 0.28
French Dressing 48 48 0.32 French Dressing 54 54 0.36
Tuna 2280 2280 2.28 Tuna 2760 2760 2.76
Mayonnaise 190 190 1.9 Mayonnaise 230 230 2.3
Oil 0 0 Oil 0 0
Bread 25 25 25 Bread 19 19 19
Baguette 8.5 9.5 18 18 Baguette 10.5 11.5 22 22
Beef patty 25 25 25 Beef patty 19 19 19
Chicken breast 1900 1900 1.9 Chicken breast 2100 2100 2.1
Sliced Ham 2040 2040 2.04 Sliced Ham 2520 2520 2.52
Parmesano cheese 380 380 0.38 Parmesano cheese 420 420 0.42
buttter 425 425 0.43 buttter 525 525 0.53

Wednesday Thursday
Quantity 50 13 12 25 15 7 102 Consumption Quantity 22 23 20 21 19 9 62 Consumption
Ham Tuna Parmentier TOTAL Ham Tuna Parmentier TOTAL
RCS Hamburger Ceasar salad Veggie salad French fries TOTAL RCS Hamburger Ceasar salad Veggie salad French fries TOTAL
sandwich sandwich soup storage sandwich sandwich soup storage
onion 1000 250 1250 1.25 onion 440 210 650 0.65
Iceberg Lettuce 6.5 6.5 6.5 Iceberg Lettuce 11.5 11.5 11.5
Lettuce 12.5 1.5 14 14 Lettuce 10.5 1.9 12.4 12.4
Carrots 625 625 0.63 Carrots 525 525 0.53
Tomato cherry 1250 1250 1.25 Tomato cherry 1050 1050 1.05
Cucumber 5 5 5 Cucumber 4.2 4.2 4.2
Tomato 225 225 0.23 Tomato 285 285 0.29
Potatoes 700 30600 31300 31.3 Potatoes 900 18600 19500 19.5
Leeks 350 350 0.35 Leeks 450 450 0.45
ketchup 250 250 2.5 ketchup 110 110 1.1
Pickled gherkins 500 500 0.5 Pickled gherkins 220 220 0.22
Croutons 260 175 435 0.44 Croutons 460 225 685 0.69
Ceasar dressing 26 26 0.17 Ceasar dressing 46 46 0.31
French Dressing 50 50 0.33 French Dressing 42 42 0.28
Tuna 1800 1800 1.8 Tuna 2280 2280 2.28
Mayonnaise 150 150 1.5 Mayonnaise 190 190 1.9
Oil 0 0 Oil 0 0
Bread 50 50 50 Bread 22 22 22
Baguette 6 7.5 13.5 13.5 Baguette 10 9.5 19.5 19.5
Beef patty 50 50 50 Beef patty 22 22 22
Chicken breast 1300 1300 1.3 Chicken breast 2300 2300 2.3
Sliced Ham 1440 1440 1.44 Sliced Ham 2400 2400 2.4
Parmesano cheese 260 260 0.26 Parmesano cheese 460 460 0.46
buttter 300 300 0.3 buttter 500 500 0.5

Friday Saturday
Quantity 16 23 26 23 23 13 56 Consumption Quantity 33 8 12 7 19 5 55 Consumption
Ham Tuna Parmentier TOTAL Ham Tuna Parmentier TOTAL
RCS Hamburger Ceasar salad Veggie salad French fries TOTAL RCS Hamburger Ceasar salad Veggie salad French fries TOTAL
sandwich sandwich soup storage sandwich sandwich soup storage
onion 320 230 550 0.55 onion 660 70 730 0.73
Iceberg Lettuce 11.5 11.5 11.5 Iceberg Lettuce 4 4 4
Lettuce 11.5 2.3 13.8 13.8 Lettuce 3.5 1.9 5.4 5.4
Carrots 575 575 0.58 Carrots 175 175 0.18
Tomato cherry 1150 1150 1.15 Tomato cherry 350 350 0.35
Cucumber 4.6 4.6 4.6 Cucumber 1.4 1.4 1.4
Tomato 345 345 0.35 Tomato 285 285 0.29
Potatoes 1300 16800 18100 18.1 Potatoes 500 16500 17000 17
Leeks 650 650 0.65 Leeks 250 250 0.25
ketchup 80 80 0.8 ketchup 165 165 1.65
Pickled gherkins 160 160 0.16 Pickled gherkins 330 330 0.33
Croutons 460 325 785 0.79 Croutons 160 125 285 0.29
Ceasar dressing 46 46 0.31 Ceasar dressing 16 16 0.11
French Dressing 46 46 0.31 French Dressing 14 14 0.09
Tuna 2760 2760 2.76 Tuna 2280 2280 2.28
Mayonnaise 230 230 2.3 Mayonnaise 190 190 1.9
Oil 0 0 Oil 0 0
Bread 16 16 16 Bread 33 33 33
Baguette 13 11.5 24.5 24.5 Baguette 6 9.5 15.5 15.5
Beef patty 16 16 16 Beef patty 33 33 33
Chicken breast 2300 2300 2.3 Chicken breast 800 800 0.8
Sliced Ham 3120 3120 3.12 Sliced Ham 1440 1440 1.44
Parmesano cheese 460 460 0.46 Parmesano cheese 160 160 0.16
buttter 650 650 0.65 buttter 300 300 0.3

Recap consumption at storage unit

Monday Tuesday Wednesday Thursday Friday Saturday TOTAL
onion 0.74 0.65 1.25 0.65 0.55 0.73 4.57
Iceberg Lettuce 9.5 10.5 6.5 11.5 11.5 4 53.5
Lettuce 13.9 15.8 14 12.4 13.8 5.4 75.3
Carrots 0.6 0.68 0.63 0.53 0.58 0.18 3.2
Tomato cherry 1.2 1.35 1.25 1.05 1.15 0.35 6.35
Cucumber 4.8 5.4 5 4.2 4.6 1.4 25.4
Tomato 0.29 0.35 0.23 0.29 0.35 0.29 1.8
Potatoes 24.2 23.8 31.3 19.5 18.1 17 133.9
Leeks 0.7 0.65 0.35 0.45 0.65 0.25 3.05
ketchup 1.25 0.95 2.5 1.1 0.8 1.65 8.25
Pickled gherkins 0.25 0.19 0.5 0.22 0.16 0.33 1.65
Croutons 0.73 0.75 0.44 0.69 0.79 0.29 3.69
Ceasar dressing 0.25 0.28 0.17 0.31 0.31 0.11 1.43
French Dressing 0.32 0.36 0.33 0.28 0.31 0.09 1.69
Tuna 2.28 2.76 1.8 2.28 2.76 2.28 14.16
Mayonnaise 1.9 2.3 1.5 1.9 2.3 1.9 11.8
Oil 0 0 0 0 0 0 0
Bread 25 19 50 22 16 33 165
Baguette 18 22 13.5 19.5 24.5 15.5 113
Beef patty 25 19 50 22 16 33 165
Chicken breast 1.9 2.1 1.3 2.3 2.3 0.8 10.7
Sliced Ham 2.04 2.52 1.44 2.4 3.12 1.44 12.96
Parmesano cheese 0.38 0.42 0.26 0.46 0.46 0.16 2.14
buttter 0.43 0.53 0.3 0.5 0.65 0.3 2.71
 Beverage Consumption table
Monday
Quantity 35 25 14 17 14 5 72 Consumption Recap consumption at storage unit
Sparkling TOTAL
RCS Still Water Cola Cola Diet Orange Juice Apple Juice Coffee TOTAL Monday Tuesday Wednesday Thursday Friday Saturday TOTAL
Water storage
Still water 35 35 35 Still water 35 40 23 31 32 20 181
Sparkling water 25 25 25 Sparkling water 25 34 19 24 31 18 151
Cola 14 14 14 Cola 14 22 41 15 16 18 126
Cola diet 17 17 17 Cola diet 17 18 18 21 20 12 106
Orange juice 14 14 14 Orange juice 14 15 32 13 16 17 107
apple juice 5 5 5 apple juice 5 8 26 1 3 9 52
coffee 72 72 72 coffee 72 75 51 68 77 49 392

Tuesday
Quantity 40 34 22 18 15 8 75 Consumption
Sparkling TOTAL
RCS Still Water Cola Cola Diet Orange Juice Apple Juice Coffee TOTAL
Water storage
Still water 40 40 40
Sparkling water 34 34 34
Cola 22 22 22
Cola diet 18 18 18
Orange juice 15 15 15
apple juice 8 8 8
coffee 75 75 75

Wednesday
Quantity 23 19 41 18 32 26 51 Consumption
Sparkling TOTAL
RCS Still Water Cola Cola Diet Orange Juice Apple Juice Coffee TOTAL
Water storage
Still water 23 23 23
Sparkling water 19 19 19
Cola 41 41 41
Cola diet 18 18 18
Orange juice 32 32 32
apple juice 26 26 26
coffee 51 51 51

Thursday
Quantity 31 24 15 21 13 1 68 Consumption
Sparkling TOTAL
RCS Still Water Cola Cola Diet Orange Juice Apple Juice Coffee TOTAL
Water storage
Still water 31 31 31
Sparkling water 24 24 24
Cola 15 15 15
Cola diet 21 21 21
Orange juice 13 13 13
apple juice 1 1 1
coffee 68 68 68

Friday
Quantity 32 31 16 20 16 3 77 Consumption
Sparkling TOTAL
RCS Still Water Cola Cola Diet Orange Juice Apple Juice Coffee TOTAL
Water storage
Still water 32 32 32
Sparkling water 31 31 31
Cola 16 16 16
Cola diet 20 20 20
Orange juice 16 16 16
apple juice 3 3 3
coffee 77 77 77

Saturday
Quantity 20 18 18 12 17 9 49 Consumption
Sparkling TOTAL
RCS Still Water Cola Cola Diet Orange Juice Apple Juice Coffee TOTAL
Water storage
Still water 20 20 20
Sparkling water 18 18 18
Cola 18 18 18
Cola diet 12 12 12
Orange juice 17 17 17
apple juice 9 9 9
coffee 49 49 49
 Storage information
CONVERSION TABLE
conversion
conversion to
Production unit to Storage Storage unit Purchasing unit purchasing price Storage cost Production cost
purchase unit
unit
onion Gr 1000 Kg 2.5 Bag 2.5 Kg 7.500 € 3.000 € 0.003 €
Iceberg Lettuce Unit 1 Unit 10 Case of 10 heads 9.200 € 0.920 € 0.920 €
Lettuce Unit 1 Unit 10 Case of 10 heads 10.500 € 1.050 € 1.050 €
Carrots Gr 1000 Kg 5 Bag of 5 Kg 6.050 € 1.210 € 0.001 €
Tomato cherry Gr 1000 Kg 2 Case of 2 Kg 7.000 € 3.500 € 0.004 €
Cucumber unit 1 unit 5 Case of 5 unit 4.000 € 0.800 € 0.800 €
Tomato Gr 1000 Kg 3 Case of 3 Kg 7.500 € 2.500 € 0.003 €
Potatoes Gr 1000 Kg 25 Bag of 25 Kg 23.000 € 0.920 € 0.001 €
Leeks Gr 1000 Kg 3 Case of 3 Kg 14.400 € 4.800 € 0.005 €
ketchup Cl 100 1 L bottle 1 1 L bottle 4.800 € 4.800 € 0.048 €
Pickled gherkins Gr 1000 Kg 0.25 Can of 250 Gr 3.900 € 15.600 € 0.016 €
Croutons Gr 1000 Kg 0.5 Bag of 500 Gr 11.200 € 22.400 € 0.022 €
Ceasar dressing Cl 150 1.5 L bottle 1 1.5 L bottle 9.800 € 9.800 € 0.065 €
French Dressing Cl 150 1.5 L bottle 1 1.5 L bottle 9.600 € 9.600 € 0.064 €
Tuna Gr 1000 Kg 0.4 Can 400 Gr 9.600 € 24.000 € 0.024 €
Mayonnaise Cl 100 1 L bottle 1 1 L bottle 5.400 € 5.400 € 0.054 €
Oil L 1 L 25 Can of 25 L 18.000 € 0.720 € 0.720 €
Bread Unit 1 Unit 1 Unit 0.200 € 0.200 € 0.200 €
Baguette Unit 1 Unit 1 Unit 0.850 € 0.850 € 0.850 €
Beef patty Unit 1 unit 20 Box of 20 units 30.000 € 1.500 € 1.500 €
Chicken breast Gr 1000 Kg 2.5 Case of 2.5 Kg 38.000 € 15.200 € 0.015 €
Sliced Ham Gr 1000 Kg 1 Unit of 1 Kg 18.400 € 18.400 € 0.018 €
Parmesano cheese Gr 1000 Kg 1 Bag of 1 Kg 25.200 € 25.200 € 0.025 €
buttter Gr 1000 Kg 0.5 unit of 500 Gr 6.000 € 12.000 € 0.012 €

CONVERSION TABLE
conversion
conversion to
Production unit to Storage Storage unit Purchasing unit purchasing price Storage cost Production cost
purchase unit
unit
Still water Unit 1 0.5 L bottle 12 Pack of 12 Bottles 3.600 € 0.300 € 0.300 €
Sparkling water Unit 1 0.5 L bottle 12 Pack of 12 Bottles 4.200 € 0.350 € 0.350 €
Cola Unit 1 0.33 L can 24 Pack of 24 cans 8.800 € 0.367 € 0.367 €
Cola diet Unit 1 0.33 L can 24 Pack of 24 cans 9.100 € 0.379 € 0.379 €
Orange juice Unit 1 0.25 L can 24 Case of 24 Bottles 7.600 € 0.317 € 0.317 €
apple juice Unit 1 0.25 L can 24 Case of 24 Bottles 8.400 € 0.350 € 0.350 €
coffee Dose 1 Dose 20 20 dose Box 5.400 € 0.270 € 0.270 €
 PERIODIC INVENTORY
Quantity (storage) Price
Total
Products Initial stock Purchase Closing Stock Initial stock Purchase Closing Stock COGU
consumption
onion 1.2 5 1.6 4.6 3.60 € 15.00 € 4.80 € 13.80 €
Iceberg Lettuce 7 60 13 54 6.44 € 55.20 € 11.96 € 49.68 €
Lettuce 3 90 16 77 3.15 € 94.50 € 16.80 € 80.85 €
Carrots 0.5 5 1 4.5 0.61 € 6.05 € 1.21 € 5.45 €
Tomato cherry 1.2 6 0.7 6.5 4.20 € 21.00 € 2.45 € 22.75 €
Cucumber 3 30 6 27 2.40 € 24.00 € 4.80 € 21.60 €
Tomato 0.3 3 0.5 2.8 0.75 € 7.50 € 1.25 € 7.00 €
Potatoes 18 175 38 155 16.56 € 161.00 € 34.96 € 142.60 €
Leeks 0.5 3 0.5 3 2.40 € 14.40 € 2.40 € 14.40 €
ketchup 5 6 1 10 24.00 € 28.80 € 4.80 € 48.00 €
Pickled gherkins 0.25 3 0.75 2.5 3.90 € 46.80 € 11.70 € 39.00 €
Croutons 0.3 5 1.5 3.8 6.72 € 112.00 € 33.60 € 85.12 €
Ceasar dressing 0 2 0.3 1.7 - € 19.60 € 2.94 € 16.66 €
French Dressing 0.4 2 0.6 1.8 3.84 € 19.20 € 5.76 € 17.28 €
Tuna 6 9.6 1 14.6 144.00 € 230.40 € 24.00 € 350.40 €
Mayonnaise 2 10 1 11 10.80 € 54.00 € 5.40 € 59.40 €
Oil 0 200 50 150 - € 144.00 € 36.00 € 108.00 €
Bread 0 200 0 200 - € 40.00 € - € 40.00 €
Baguette 0 125 0 125 - € 106.25 € - € 106.25 €
Beef patty 5 180 12 173 7.50 € 270.00 € 18.00 € 259.50 €
Chicken breast 0.5 15 4.2 11.3 7.60 € 228.00 € 63.84 € 171.76 €
Sliced Ham 1 15 3 13 18.40 € 276.00 € 55.20 € 239.20 €
Parmesano cheese 0.2 4 1.8 2.4 5.04 € 100.80 € 45.36 € 60.48 €
butter 0.6 3.5 1.4 2.7 7.20 € 42.00 € 16.80 € 32.40 €
279.11 € 2,116.50 € 404.03 € 1,991.58 €

Quantity (storage) Price

Total
Products Initial stock Purchase Closing Stock Initial stock Purchase Closing Stock COGU
consumption
Still water 10 240 23 227 3.00 € 72.00 € 6.90 € 68.10 €
Sparkling water 16 216 60 172 5.60 € 75.60 € 21.00 € 60.20 €
Cola 20 192 70 142 7.33 € 70.40 € 25.67 € 52.07 €
Cola diet 5 144 20 129 1.90 € 54.60 € 7.58 € 48.91 €
Orange juice 20 96 5 111 6.33 € 30.40 € 1.58 € 35.15 €
apple juice 26 48 12 62 9.10 € 16.80 € 4.20 € 21.70 €
coffee 50 500 60 490 13.50 € 135.00 € 16.20 € 132.30 €
46.76 € 454.80 € 83.13 € 418.43 €

Net Net
COGS COGS
Consumption Consumption
onion 4.50 13.50 € Still water 182 54.60 €
Iceberg Lettuce 53.80 49.50 € Sparkling water 151 52.85 €
Lettuce 76.60 80.43 € Cola 122 44.73 €
Carrots 4.20 5.08 € Cola diet 106 40.19 €
Tomato cherry 6.20 21.70 € Orange juice 107 33.88 €
Cucumber 26.10 20.88 € apple juice 52 18.20 €
Tomato 2.60 6.50 € coffee 396 106.92 €
Potatoes 153.50 141.22 € Total 351.38 €
Leeks 3.00 14.40 €
ketchup 10.00 48.00 € Total periodic F&B cost 2,304.95 €
Pickled gherkins 2.50 39.00 € Total periodic F&B cost % 35.63%
Croutons 3.60 80.64 €
Ceasar dressing 1.70 16.65 €
French Dressing 1.57 15.04 €
Tuna 14.30 343.20 €
Mayonnaise 11.00 59.40 €
Oil 150.00 108.00 €
Bread 194.00 38.80 €
Baguette 124.00 105.40 €
Beef patty 170.00 255.00 €
Chicken breast 11.00 167.20 €
Sliced Ham 12.70 233.68 €
Parmesano cheese 2.30 57.96 €
butter 2.70 32.40 €
Total 1,953.57 €
 EMPLOYEE FOOD TRANSFER
Quantity (production)
Total
Products Monday Tuesday Wednesday Thursday Friday Saturday Sunday Total
(storage)
onion 50 50 100 0.10
Iceberg Lettuce 0.2 0.2 0.20
Lettuce 0.1 0.3 0.4 0.40
Carrots 100 0.15 200 300.15 0.30
Tomato cherry 100 200 300 0.30
Cucumber 0.3 0.4 0.2 0.9 0.90
Tomato 200 0.2 200.2 0.20
Potatoes 200 300 500 200 300 1500 1.50
Leeks 0 0.00
ketchup 0 0.00
Pickled gherkins 0 0.00
Croutons 100 50 50 200 0.20
Ceasar dressing 0.1 0.1 0.00
French Dressing 10 10 15 35 0.23
Tuna 300 300 0.30
Mayonnaise 0.05 0.05 0.00
Oil 0 0.00
Bread 1 1 2 2 6 6.00
Baguette 0.5 0.5 1 1.00
Beef patty 1 2 3 3.00
Chicken breast 0.3 300 300.3 0.30
Sliced Ham 300 300 0.30
Parmesano cheese 100 100 0.10
buttter 0 0.00

Quantity (production)
Total
Products Monday Tuesday Wednesday Thursday Friday Saturday Sunday Total
(storage)
Still water 2 1 3 2 3 1 12 12
Sparkling water 1 2 2 1 6 6
Cola 1 1 2 4 4
Cola diet 0 0
Orange juice 1 1 1 3 3
apple juice 1 1 1
coffee 3 4 4 5 4 3 23 23

BEVERAGE OFFER TRANSFER

Quantity (production)
Total
Products Monday Tuesday Wednesday Thursday Friday Saturday Sunday Total
(storage)
Still water 4 6 3 7 5 8 33 33
Sparkling water 5 5 5 15 15
Cola 6 6 4 16 16
Cola diet 7 3 5 8 23 23
Orange juice 1 1 1
apple juice 5 4 9 9
coffee 15 12 11 9 16 8 71 71
 EMPLOYEE'S MEAL BEVERAGE OFFER
Total Total
Cost Cost
Products (storage) Products (storage)
onion 0.10 0.30 € Still water 33 9.90 €
Iceberg Lettuce 0.20 0.18 € Sparkling water 15 5.25 €
Lettuce 0.40 0.42 € Cola 16 5.87 €
Carrots 0.30 0.36 € Cola diet 23 8.72 €
Tomato cherry 0.30 1.05 € Orange juice 1 0.32 €
Cucumber 0.90 0.72 € apple juice 9 3.15 €
Tomato 0.20 0.50 € coffee 71 19.17 €
Potatoes 1.50 1.38 € TOTAL 52.37 €
Leeks 0.00 - €
ketchup 0.00 - €
Pickled gherkins 0.00 - €
Croutons 0.20 4.48 €
Ceasar dressing 0.00 0.01 €
French Dressing 0.23 2.24 €
Tuna 0.30 7.20 €
Mayonnaise 0.00 0.00 €
Oil 0.00 - €
Bread 6.00 1.20 €
Baguette 1.00 0.85 €
Beef patty 3.00 4.50 €
Chicken breast 0.30 4.56 €
Sliced Ham 0.30 5.52 €
Parmesano cheese 0.10 2.52 €
butter 0.00 - €
Still water 12.00 3.60 €
Sparkling water 6.00 2.10 €
Cola 4.00 1.47 €
Cola diet 0.00 - €
Orange juice 3.00 0.95 €
apple juice 1.00 0.35 €
coffee 23.00 6.21 €
TOTAL 52.68 €