hospitality

Assesment

- Ala carte menu

Standard Recipe Card

Name of dish:

Wild mushroom

Portion nos.:

25

Ref.source:

Total Cost:

$100

Portion size.:

150

Portion Cost:

$5.06

Sales Price at

$20.00

30%

( Food Cost)

Desired Sales Price

22

Desired Food Cost %

30.0%

Sales Price

22

Food Cost %

25.3%

Commodities

Item

Specification

Weight kg/l/Unit

Cost per kg/l/Unit

Actual cost

Potatoes

Brush

5.625

Kg

$3.00

Kg

$19.88

Tomatoes

Riped

2.025

kg

$8.67

kg

$20.56

Zuchini

Cut into 4cm

4.900

kg

$4.90

kg

$24.01

Red Onion

Sliced, Round

0.355

kg

$3.50

kg

$1.24

Olive oil

Extra virgin

0.179

lts

$10.00

lts

$1.79

Oregano leaves

Dried

0.105

kg

$256.00

kg

$26.88

Sweet paprika

0.052

kg

$20.00

kg

$1.04

$0.00

$0.00

$0.00

Total Cost

100

Portion Cost

$4.00

Standard Recipe Card

Name of dish:

Pan roasted duck breast

Portion nos.:

25

Ref.source:

Total Cost:

$125

Portion size.:

150

Portion Cost:

$5.00

Sales Price at

$20.00

30%

( Food Cost)

Desired Sales Price

$16.86

Desired Food Cost %

30.0%

Sales Price

$20.00

Food Cost %

25.3%

Commodities

Item

Specification

Weight kg/l/Unit

Cost per kg/l/Unit

Actual cost

Potatoes

Brush

5.625

Kg

$3.00

Kg

$16.88

Tomatoes

Riped

2.025

kg

$8.67

kg

$17.56

Zuchini

Cut into 4cm

4.900

kg

$4.90

kg

$24.01

Duck fillets

Sliced, Round

0.355

kg

$3.50

kg

$72.00

Olive oil

Extra virgin

0.179

lts

$10.00

lts

$1.79

Total Cost

$125

Portion Cost

$5.00

A la carte menu analysis

Menu item

Menu mix %

Amount sold

Food cost %

Food cost

Sales price

Menu cost

Menu revenue

Entrée’s

Wild m ushroom

7.20%

236

23.81%

$2.50

$10.50

$590

$2,478

Old sport pork belly

12.96%

425

25.60%

$3.20

$12.50

$1,360

$5312.50

Goat wood

7.47%

245

25.60%

$3.20

$12.50

$784

$3062.50

Alfred anderby

8.02$

263

21.54%

$2.80

$13

$736.40

$3,419

Wild rabbit trifale

5.58%

183

22.35%

$1.90

$8.50

$347.70

$1,555.50

Mains

Filolet of lincinshire beef

6.52%

214

32%

$8

$25

$1712

$5350

Souce vidi lamb

9.91%

325

32.69%

$8.50

$26

$2762.50

$8450

Wild harbour

6.04%

198

31.43%

$11

$35

$2178

$6930

Pan roasted chicken breast

8.08%

265

35.71%

$10

$28

$2650

$7420

Roasted butternut

5.43%

178

20%

$3

$15

$534

$2670

Desserts

Banana sandwich

4.63%

152

33.33%

$2

$6

$304

$912

Bitter chocolate

4.02%

132

33.33%

$2

$6

$264

$792

Goast wood cheesecake

5.34%

175

33.33%

$2

$6

$350

$1050

Raisin pana cota

5.03%

165

33.33%

$2

$6

$330

$990

Taste of lincoshire cheese

3.78%

124

37.50%

$3

$8

$372

$992

Total dishes sold

3280

Total Food cost percentage%

29.73%

Totals

$15,274.60

$51,383.50

Buffet menu

Standard Recipe Card

Name of dish:

Braised beef rump in red wine

Portion nos.:

25

Ref.source:

Total Cost:

$80

Portion size.:

150

Portion Cost:

$3.20

Sales Price at

$20.00

30%

( Food Cost)

Desired Sales Price

$25

Desired Food Cost %

30.0%

Sales Price

$25.00

Food Cost %

25.3%

Commodities

Item

Specification

Weight kg/l/Unit

Cost per kg/l/Unit

Actual cost

Potatoes

Brush

5.625

Kg

$3.00

Kg

$16.88

Tomatoes

Riped

2.025

kg

$8.67

kg

$17.56

Zuchini

Cut into 4cm

4.900

kg

$4.90

kg

$24.01

Red Onion

Sliced, Round

0.355

kg

$3.50

kg

$1.24

Beef meat

3.179

kg

$10.00

lts

$20.79

Red wine

1.105

lts

$256.00

kg

$12.88

Total Cost

$80

Portion Cost

$3.00

Standard Recipe Card

Name of dish:

Lime and corrinder marinated chicken

Portion nos.:

25

Ref.source:

Total Cost:

$100

Portion size.:

150

Portion Cost:

$4.00

Sales Price at

$20.00

30%

( Food Cost)

Desired Sales Price

$16.86

Desired Food Cost %

30.0%

Sales Price

$20.00

Food Cost %

25.3%

Commodities

Item

Specification

Weight kg/l/Unit

Cost per kg/l/Unit

Actual cost

Potatoes

Brush

5.625

Kg

$3.00

Kg

$16.88

Tomatoes

Riped

2.025

kg

$8.67

kg

$17.56

Zuchini

Cut into 4cm

4.900

kg

$4.90

kg

$24.01

Red Onion

Sliced, Round

0.355

kg

$3.50

kg

$1.24

Olive oil

Extra virgin

0.179

lts

$10.00

lts

$1.79

Chicken breast

3kgs

$0.00

Total Cost

$100

Portion Cost

$4.00

Menu item

Menu mix %

Amount sold

Food cost %

Food cost

Sales price

Menu cost

Menu revenue

Entrée’s

Roasted red pepper

5.63%

102

23.33%

$4.20

$18.00

$428.40

$1,836.00

Orange and duck terrine

16.88%

306

21.88%

$3.50

$16.00

$1,071.00

$4,896.00

Fish cake

11.47%

208

25.00%

$5.00

$20.00

$1,040.00

$4,160.00

Mains

Lime and coriander chicken breast

11.91%

216

33.33%

$10.00

$30.00

$2,160.00

$6,480.00

Braised beef in red wine

12.96%

235

37.50%

$12.00

$32.00

$2,820.00

$7,520.00

Baked herb salmon cake

7.83%

142

41.67%

$15.00

$36.00

$2,130.00

$5,112.00

Desserts

Salted caramel

9.10%

165

20.00%

$2.00

$10.00

$330.00

$1,650.00

Passion fruit creme

7.28%

132

20.00%

$3.00

$15.00

$396.00

$1,980.00

Total dishes sold

1813

Total Food cost percentage%

29.89%

Totals

$11,281.40

$37,740.00

Cyclic menu

Standard Recipe Card

Name of dish:

Ozzie stake wrapped in beacon

Portion nos.:

20

Ref.source:

Total Cost:

100

Portion size.:

150

Portion Cost:

$4.00

Sales Price at

$20.00

30%

( Food Cost)

Desired Sales Price

$16.86

Desired Food Cost %

30.0%

Sales Price

$20.00

Food Cost %

25.3%

Commodities

Item

Specification

Weight kg/l/Unit

Cost per kg/l/Unit

Actual cost

Potatoes

Brush

5.625

Kg

$3.00

Kg

$16.88

Tomatoes

Riped

2.025

kg

$8.67

kg

$17.56

Zuchini

Cut into 4cm

4.900

kg

$4.90

kg

$24.01

Beacon rashed

Sliced, Round

0.355

kg

$3.50

kg

$1.24

Total Cost

$100

Portion Cost

$4.00

Menu item

Menu mix %

Amount sold

Food cost %

Food cost

Sales price

Menu cost

Menu revenue

Entrée’s

eggs

5.63%

102

23.33%

$4.20

$18.00

$428.40

$1,836.00

Mains

Aussie slice wrapped in beacon

11.91%

216

33.33%

$10.00

$30.00

$2,160.00

$6,480.00

Aussie ground with cheese

12.96%

235

37.50%

$12.00

$32.00

$2,820.00

$7,520.00

Desserts

Protein shake

9.10%

165

20.00%

$2.00

$10.00

$330.00

$1,650.00

Total dishes sold

1813

Total Food cost percentage%

29.89%

Totals

$11,281.40

$37,740.00

Degustation menu

Standard Recipe Card

Name of dish:

Beef tendrolin

Portion nos.:

25

Ref.source:

Total Cost:

$90

Portion size.:

150

Portion Cost:

$3.60

Sales Price at

$20.00

30%

( Food Cost)

Desired Sales Price

$20.00

Desired Food Cost %

30.0%

Sales Price

$20.00

Food Cost %

25.3%

Commodities

Item

Specification

Weight kg/l/Unit

Cost per kg/l/Unit

Actual cost

Potatoes

Brush

5.625

Kg

$3.00

Kg

$16.88

Tomatoes

Riped

2.025

kg

$8.67

kg

$17.56

Zuchini

Cut into 4cm

4.900

kg

$4.90

kg

$24.01

Red Onion

Sliced, Round

0.355

kg

$3.50

kg

$11.24

Olive oil

Extra virgin

0.179

lts

$10.00

lts

$1.79

Beef

3.105

kg

$256.00

kg

$26.88

Total Cost

$90.00

Portion Cost

$3.60

Menu item

Menu mix %

Amount sold

Food cost %

Food cost

Sales price

Menu cost

Menu revenue

Entrée’s

Chesse plate

5.63%

102

23.33%

$4.20

$18.00

$428.40

$1,836.00

Sea scallops

16.88%

306

21.88%

$3.50

$16.00

$1,071.00

$4,896.00

proscuitto

11.47%

208

25.00%

$5.00

$20.00

$1,040.00

$4,160.00

Yellowatail shishimi

9.10%

165

23.33%

$4.20

$18.00

$693.00

$2,970.00

Mains

Beef tendrolin

11.91%

216

33.33%

$10.00

$30.00

$2,160.00

$6,480.00

delmonico

12.96%

235

37.50%

$12.00

$32.00

$2,820.00

$7,520.00

Prime rib

7.83%

142

41.67%

$15.00

$36.00

$2,130.00

$5,112.00

Coho salmon

9.10%

165

20.00%

$2.00

$10.00

$330.00

$1,650.00

Cesar salad

7.28%

132

20.00%

$3.00

$15.00

$396.00

$1,980.00

greens

7.83%

142

18.75%

$1.50

$8.00

$213.00

$1,136.00

Total dishes sold

1813

Total Food cost percentage%

29.89%

Totals

$11,281.40

$37,740.00

Ethnic menu

Standard Recipe Card

Name of dish:

Grilled new potato duet

Portion nos.:

50

Ref.source:

Total Cost:

$110

Portion size.:

150

Portion Cost:

$2.20

Sales Price at

$20.00

30%

( Food Cost)

Desired Sales Price

$33

Desired Food Cost %

30.0%

Sales Price

$33.00

Food Cost %

25.3%

Commodities

Item

Specification

Weight kg/l/Unit

Cost per kg/l/Unit

Actual cost

Potatoes

Brush

5.625

Kg

$3.00

Kg

$16.88

Tomatoes

Riped

2.025

kg

$8.67

kg

$17.56

spices

Cut into 4cm

4.900

kg

$4.90

kg

$24.01

Red Onion

Sliced, Round

0.355

kg

$3.50

kg

$1.24

Olive oil

Extra virgin

0.179

lts

$10.00

lts

$1.79

Oregano leaves

Dried

0.105

kg

$256.00

kg

$26.88

Total Cost

$110

Portion Cost

$2.20

Menu item

Menu mix %

Amount sold

Food cost %

Food cost

Sales price

Menu cost

Menu revenue

Entrée’s

Salt & Pepper Calamari

7.20%

236

23.81%

$2.50

$10.50

$590

$2,478

Garlic King Prawns

12.96%

425

25.60%

$3.20

$12.50

$1,360

$5312.50

Chicken Souvlaki

7.47%

245

25.60%

$3.20

$12.50

$784

$3062.50

Slow Braised Pork Rib Lion

8.02$

263

21.54%

$2.80

$13

$736.40

$3,419

Bruschetta Italiano

5.58%

183

22.35%

$1.90

$8.50

$347.70

$1,555.50

Mains

Beef tendrolin

6.52%

214

32%

$8

$25

$1712

$5350

Grilled new potato duet

9.91%

325

32.69%

$8.50

$26

$2762.50

$8450

Asparagus with red bell peppers

6.04%

198

31.43%

$11

$35

$2178

$6930

Desserts

Chocolate icecream

4.63%

152

33.33%

$2

$6

$304

$912

Lemon icecfream

4.02%

132

33.33%

$2

$6

$264

$792

Carrot butter icecream

5.34%

175

33.33%

$2

$6

$350

$1050

Total dishes sold

3280

Total Food cost percentage%

29.73%

Totals

$15,274.60

$51,383.50

Set menu

Standard Recipe Card

Name of dish:

pizza

Portion nos.:

3

Ref.source:

Total Cost:

$50

Portion size.:

150

Portion Cost:

$16.67

Sales Price at

$20.00

30%

( Food Cost)

Desired Sales Price

$20

Desired Food Cost %

30.0%

Sales Price

$20.00

Food Cost %

25.3%

Commodities

Item

Specification

Weight kg/l/Unit

Cost per kg/l/Unit

Actual cost

Potatoes

Brush

5.625

Kg

$3.00

Kg

$9.88

Tomatoes

Riped

2.025

kg

$8.67

kg

$11.56

Zuchini

Cut into 4cm

4.900

kg

$4.90

kg

$14.01

Red Onion

Sliced, Round

0.355

kg

$3.50

kg

$1.24

Olive oil

Extra virgin

0.179

lts

$10.00

lts

$1.79

Gram flour

Dried

0.105

kg

$256.00

kg

$26.88

Sweet paprika

0.052

kg

$20.00

kg

$1.04

Total Cost

$50.00

Portion Cost

$5.06

Menu item

Menu mix %

Amount sold

Food cost %

Food cost

Sales price

Menu cost

Menu revenue

Entrée’s

Chicken liver in creamy sauce

7.20%

236

23.81%

$2.50

$10.50

$590

$2,478

Chicken strips

12.96%

425

25.60%

$3.20

$12.50

$1,360

$5312.50

Chilli poppers

7.47%

245

25.60%

$3.20

$12.50

$784

$3062.50

Mains

pizza

6.52%

214

32%

$8

$25

$1712

$5350

Desserts

icecream

4.63%

152

33.33%

$2

$6

$304

$912

cheescake

4.02%

132

33.33%

$2

$6

$264

$792

Chocolate brownie

5.34%

175

33.33%

$2

$6

$350

$1050

Total dishes sold

3280

Total Food cost percentage%

29.73%

Totals

$15,274.60

$51,383.50

Table d hote menu

Standard Recipe Card

Name of dish:

Mushroom rivioli

Portion nos.:

25

Ref.source:

Total Cost:

$80

Portion size.:

150

Portion Cost:

$3.20

Sales Price at

$20.00

30%

( Food Cost)

Desired Sales Price

$15.00

Desired Food Cost %

30.0%

Sales Price

$15.00

Food Cost %

25.3%

Commodities

Item

Specification

Weight kg/l/Unit

Cost per kg/l/Unit

Actual cost

mushroom

Brush

5.625

Kg

$3.00

Kg

$15.88

Tomatoes

Riped

2.025

kg

$8.67

kg

$14.56

herbs

Cut into 4cm

4.900

kg

$4.90

kg

$24.01

olives

Sliced, Round

0.355

kg

$3.50

kg

$1.24

cinnamon

Extra virgin

0.179

lts

$10.00

lts

$1.79

oil

Dried

0.105

lt

$256.00

kg

$26.88

Sweet paprika

0.052

kg

$20.00

kg

$1.04

$0.00

Total Cost

$80.00

Portion Cost

$3.20

Menu item

Menu mix %

Amount sold

Food cost %

Food cost

Sales price

Menu cost

Menu revenue

Entrée’s

Soup with bread roll

7.20%

236

23.81%

$2.50

$10.50

$590

$2,478

Mains

Chicken breast with mozzarella cheeser

6.52%

214

32%

$8

$25

$1712

$5350

Beef and mushroom rice

9.91%

325

32.69%

$8.50

$26

$2762.50

$8450

Caesar salad

5.43%

178

20%

$3

$15

$534

$2670

Desserts

Hot pudding

4.63%

152

33.33%

$2

$6

$304

$912

Rasbeey and vanilla chesscake

4.02%

132

33.33%

$2

$6

$264

$792

Total dishes sold

3280

Total Food cost percentage%

29.73%

Totals

$15,274.60

$51,383.50

Seasonal menu

Standard Recipe Card

Name of dish:

Clam chowder

Portion nos.:

25

Ref.source:

Total Cost:

$100.00

Portion size.:

150

Portion Cost:

$4.00

Sales Price at

$20.00

30%

( Food Cost)

Desired Sales Price

$16.86

Desired Food Cost %

30.0%

Sales Price

$20.00

Food Cost %

25.3%

Commodities

Item

Specification

Weight kg/l/Unit

Cost per kg/l/Unit

Actual cost

mint

5.625

Kg

$3.00

Kg

$20.00

Tomatoes

Riped

2.025

kg

$8.67

kg

$17.56

potatao

Cut into 4cm

4.900

kg

$4.90

kg

$24.01

Red wine

Sliced, Round

0.355

kg

$3.50

kg

$1.24

beef

Extra virgin

0.179

lts

$10.00

lts

$30.00

cinnamon

Dried

0.105

kg

$256.00

kg

$26.88

Sweet paprika

0.052

kg

$20.00

kg

$1.04

$0.00

Total Cost

$100.00

Menu item

Menu mix %

Amount sold

Food cost %

Food cost

Sales price

Menu cost

Menu revenue

Entrée’s

Cajun popcorn shrimp

7.20%

236

23.81%

$2.50

$10.50

$590

$2,478

Mains

Shellfish pasta

6.52%

214

32%

$8

$25

$1712

$5350

Veal Scaloppini

9.91%

325

32.69%

$8.50

$26

$2762.50

$8450

Melba’s Rack of Lamb

6.04%

198

31.43%

$11

$35

$2178

$6930

Crispy Skinned Salmon

8.08%

265

35.71%

$10

$28

$2650

$7420

Caesar salad

5.43%

178

20%

$3

$15

$534

$2670

Desserts

Tiramisu

4.63%

152

33.33%

$2

$6

$304

$912

Total dishes sold

3280

Total Food cost percentage%

29.73%

Totals

$15,274.60

$51,383.50

3=

SCENARIO

The above statistics derived from the eight menus provide us with several insights about the foods (Vincent & Seontaik, 2016). For example, the total amount of goods sold column is used to predict the future sales of certain foods contained in the menus. Therefore, the information is highly valuable for the restaurant when organizing the kitchen workers to prepare the predicted amount of items and when ordering supplies (Kimberly, 2016). Moreover, these statistics can also help the restaurant to predict the items popularity thus helping in calculating the contribution margin of every item. The average contribution margin is calculated and compared with contribution margin of each item in the menu (Hung-Che & Zurinawati, 2015). In the example menus above, the average contribution margin can be calculated as shown below.

The average contribution margin of the example menus above is calculated by the below formula:

Average Contribution margin=Total Contribution Margin÷ Total number of Sales

= $415.25 ÷ 50

= $8.31

Nonetheless, the Contribution margin of every item in the menu is often calculated by taking the cost of an item away from item’s selling price (Bahattin & Osman, 2015). In this respect, the contribution margin in the menus above is calculated as follows:

Contribution margin of every item=$618.50-$203.25

Contribution margin of every item=$415

In this regard, the Victoria Sponge Cake, coffee, Fruitcake and Coffee Cake, Breakfast

Victoria Sponge Cake, coffee, Fruitcake and Coffee Cake, Victoria Sponge Cake, coffee, Fruitcake and Coffee Cake are below the average contribution margin. Nonetheless, the first three items on the menus are good sellers meaning they account of over 30% of the total cost of the menu. This therefore means that these items are more likely to slightly increase in weight if their prices are slightly increased as well (SooCheong & DongHee, 2015). Also, adding only $1 to the menu prices especially of each item would make each item’s contribution margin to be closer to $9 and above.

Consequently, as is observed above, the main course is fundamentally higher than the average contribution margin, but it is on the other side smaller than in sales. Therefore, the best thing to do is to remove this item from the menu and substitute it with another thing (SooCheong & DongHee, 2015). The Profiteroles on the other hand has an excellent average Contribution margin even though their sales are slightly below the expected amount.

Moving forward, the restaurant will increase the sales of its menu items by giving some foods such as the Vanilla Slices, Cream Doughnuts and Doughnuts a more prominence or offer them as part of the items alongside salad to increase the entire food sales. Nonetheless, as long as the excesses are inexpensive and have sensible cost percentages when compared with the portion cost of Sponge Cake, coffee, Fruitcake and Coffee Cake, then increase in sales will apparently have a positive impact on the contribution margin.

Profitability

In case the restaurant would want to sell items that would yield higher profitability, it must strive to increase the items contribution margin and the average contribution margins also all items, and all are also functions of profitability (Vincent & Seontaik, 2016). Taking the selling price of each menu item and subtracting the standard cost of food from it would give us the contribution margin. This cost comprises of profit, the cost of doing business and the total amount of money that the item contributes to the labor costs. In this respect, all the restaurant’s appetizers and desserts are likely to have little contribution margins as compared to the menus’ entrées (SooCheong & DongHee, 2015). The reason is that these items are generally sold at the lower prices as compared to the main course meals. This makes them unable to contribute a big dollar value of contribution margins. Nonetheless, the items’ food cost might fetch little prices that cannot contribute to the similar value of contribution margin. Therefore, it would be important to the restaurant to add certain items to its purchase to increase the average cheque size.