Budget

Top Line The top line is your income, this is broken down by all revenue generating centers. Total of all income percentages will equal 100%

What is in revenue? Food Liquor Beer Wine Total LBW Admissions, rides, tickets, etc…

Common % Food 80% Liquor 10% Beer 5% Wine 5% Total LBW 20%

Cost of Sales % of revenue in each category compared with purchases in each category

Common COS Food 30% Liquor 14% Beer 18% Wine 23% Total LBW 17%

Next line… Gross Profits…. Subtract Cost of sales from total revenue

Payroll and related labor expenses Variable Payroll All hourly positions, broken down by category Fixed Payroll Salaried employees Other Benefits, meals, insurance, bonuses

Other Controllable expenses Contract Labor Customer Relations Entertainment Ice Laundry and Uniforms Office Supplies Repair and Maintenance Supplies

Supplies Paper Plastic Chemicals Dishware Silverware Cooking Equipment Wood/ charcoal

Next line Total Controllable expenses… This line should be managements focus

Non Controllables Advertising Auto Allowance Bad Debts Bank Fees Building Signage Chargebacks Credit/Background Check Credit Card Fees Alcohol Tax Insurance Pest Control Plant And Lawn Care Postage Promotion Recipe/Food R&D Rent - Building Base Rent - Equipment Rent - CAM Security Software Maint. Fees Taxes/Licenses/Other Taxes - Property Telephone Utilities

Next line Total Non controllables

Next line Total Expenses Controllable and non-controllable expenses added together

Next Line The Bottom Line Revenue minus COS, and Expenses This is your Profit/ Loss