Management Report

This report aims to show the positive and negative budget variations indicated in the monthly and
quarterly analysis reports and in the income statement.

We determined that positive and negative budget variations are significant in our operation what we
can see in our tables is that there are negative variations, which means that we are spending more
than our initial investment, this is shown in the current budget is greater than our investment per
bistro Also in seminars and training, as we can see, the variation is significantly negative. It is also
necessary to determine the sale of food and beverages, which had a large drop in the month of July.

We also determined that the investment we make in advertising marketing is greater, even giving
promotions or incentives to the public is not showing up in sales.

Another factor that we saw was the massive expense with replacement of small equipment was 11%
in July on the initial investment in June we were 13% below the investment and in May we were 18
points more than our investment.

Also, in the meeting we discussed many points about switching suppliers where it was mentioned
that prices are quite high and we had to find a way to reduce costs to keep the budget under control,
which is set at 20%. It will work to find better prices and also, improve waste reduction by using 90%
of the ingredients. It is also important to expand our commercial contacts and expand the number of
suppliers looking at other cities and looking at other markets, so that if current resources are well
managed, we could achieve stability and not have lost our business.

The actions that were taken and the changes to operational procedures:

For employees we must do training before starting their work and training will be done every 6
months online and face to face, to train employees before spending money on conferences and
unnecessary extra training.

Search for a different supply option because there is also evidence of an overbuying of food that is
not being sold, in these we can negotiate better prices, times and delivery of food that help to save
money and I have invested in other areas.

Find new suppliers that offer us quality products on a weekly basis at the best prices so that we can
continue to compete in the sector.

In conclusion, we want to improve the processes from personnel training, evaluation of the
processes that are carried out in the company, we will implement new technological tools that will
execute each task with agility and success, a detailing of the daily consumption and sales of the
product will be made. to avoid investment losses.