Mika Mai's Desserts
Menu Engineering Worksheet
Restaurant:
A
Menu Item Nam
B
Number
Sold
Menu Mix %
Date:
E
Item
Item Food
Selling
Cost
Price
F
Item CM
(E-D)
Menu
Menu Costs
Revenues
(DxB)
(ExB)
Meal Period
L
Menu CM
(H-G)
S
Menu
CM
MM%
Item
Category Category Classificat
ion
Creme Framboise
10
14.3
1.00
6.95
5.95
10.00
69.50
59.50
Star
Banana Crepes
10
14.3
1.00
7.95
6.95
10.00
79.50
69.50
Star
Cheesecake
10
14.3
1.00
5.95
4.95
10.00
59.50
49.50
Star
Apple Pie
10
14.3
1.00
5.95
4.95
10.00
59.50
49.50
Star
Ice Cream
10
14.3
0.25
3.00
2.75
2.50
30.00
27.50
Plowhorse
Brownie Sunae
10
14.3
1.25
5.95
4.70
12.50
59.50
47.00
Star
Japanese Ice Cream
10
N
14.3
100.0
0.25
3.00
2.75
2.50
30.00
27.50
M
Plowhorse
387.50
330.00
70
I
$
57.50
K=I/J
Additional Computations
(Box K
= Food Cost % ; Box O = Average Contribution Margin)
15%
O=M/N
$
Q=(100%/Items) (70%)
4.71
10
City Steak & Wine - Sides
Menu Engineering Worksheet
Restaurant:
A
Menu Item Nam
B
Number
Sold
Menu Mix %
Date:
E
Item
Item Food
Selling
Cost
Price
F
Item CM
(E-D)
Menu
Menu Costs
Revenues
(DxB)
(ExB)
Meal Period
L
Menu CM
(H-G)
potatoes
10
12.5
3.00
7.00
4.00
30.00
70.00
40.00
french fries
10
12.5
1.50
6.00
4.50
15.00
60.00
45.00
baked
10
12.5
1.20
6.00
4.80
12.00
60.00
48.00
mashed
10
12.5
1.50
6.00
4.50
15.00
60.00
45.00
crispy onions
10
12.5
2.00
8.00
6.00
20.00
80.00
60.00
spinach
10
12.5
2.50
8.00
5.50
25.00
80.00
55.00
carrots
10
12.5
2.30
6.00
3.70
23.00
60.00
37.00
mushrooms
10
N
12.5
100.0
2.90
8.00
5.10
29.00
I
80.00
51.00
M
169.00
550.00
381.00
80
K=I/J
Additional Computations
(Box K
= Food Cost % ; Box O = Average Contribution Margin)
31%
S
Menu
CM
MM%
Item
Category Category Classificat
ion
O=M/N
$
Q=(100%/Items) (70%)
4.76
17.5
City Steak & Wine- Main Course Entrees
Menu Engineering Worksheet
Restaurant:
A
Menu Item Nam
B
Number
Sold
Menu Mix %
Date:
E
Item
Item Food
Selling
Cost
Price
F
Item CM
(E-D)
Menu
Menu Costs
Revenues
(DxB)
(ExB)
Meal Period
L
Menu CM
(H-G)
new york
10
9.1
$ 10.50
$ 39.00
$ 28.50
105.00
390.00
285.00
filet
10
9.1
$ 12.00
$ 45.00
$ 33.00
120.00
450.00
330.00
1/2 steak for 2
10
9.1
$ 14.00
$ 45.00
$ 31.00
140.00
450.00
310.00
1/3 steak for 3
10
9.1
$ 14.00
$ 40.00
$ 26.00
140.00
400.00
260.00
burger
10
9.1
7.00
$ 20.00
$ 13.00
70.00
200.00
130.00
steak & lobster
10
9.1
$ 22.00
$ 59.00
$ 37.00
220.00
590.00
370.00
lamb
10
9.1
$ 14.00
$ 45.00
$ 31.00
140.00
450.00
310.00
1/2 chicken
10
9.1
8.00
$ 25.00
$ 17.00
80.00
250.00
170.00
salmon
10
9.1
8.00
$ 29.00
$ 21.00
80.00
290.00
210.00
shrimp
10
9.1
9.00
$ 30.00
$ 21.00
90.00
300.00
210.00
lobster
10
N
9.1
$ 22.00
$ 59.00
$ 37.00
220.00
I
590.00
J
370.00
M
100.0
110
$ 1,405.00
$ 4,360.00
32%
S
Menu
CM
MM%
Item
Category Category Classificat
ion
$ 2,955.00
K=I/J
Additional Computations
(Box K
= Food Cost % ; Box O = Average Contribution Margin)
O=M/N
$
Q=(100%/Items) (70%)
26.86
17.5
Mika Mai's: Appetizers
Menu Engineering Worksheet
Restaurant:
A
Menu Item Nam
B
Number
Sold
Menu Mix %
Date:
E
Item
Item Food
Selling
Cost
Price
F
Item CM
(E-D)
Meal Period
L
Menu
Menu Costs
Revenues
(DxB)
(ExB)
Menu CM
(H-G)
Assorted Vegetable
Tempura
20
16.7
1.50
9.50
8.00
30.00
190.00
160.00
Edamame
20
16.7
1.00
9.00
8.00
20.00
180.00
160.00
Spring Rolls
20
16.7
1.00
6.50
5.50
20.00
130.00
110.00
Shirmp tempura
10
8.3
2.00
8.50
6.50
20.00
85.00
65.00
Calamari Tempura
10
8.3
3.00
9.50
6.50
30.00
95.00
65.00
Gyoza
15
12.5
1.50
7.95
6.45
22.50
119.25
96.75
Asparagus Beef
15
12.5
2.25
$ 10.95
8.70
33.75
164.25
130.50
A taste of japan
10
8.3
4.60
$ 20.99
$ 16.39
46.00
209.90
163.90
$
N
100.0
120
I
$
222.25
$ 1,173.40
19%
S
Menu
CM
MM%
Item
Category Category Classificat
ion
K=I/J
Additional Computations
(Box K
= Food Cost % ; Box O = Average Contribution Margin)
951.15
O=M/N
Q=(100%/Items) (70%)
7.93
17.5
Sales Projection Calculation
Customer Count Projections (average week) 100 seats
Sunday
closed
Monday
closed
Tuesday
90
Wednesday
90
Thursday
90
Friday
120
Saturday
130
Customer Count Projections (average 4 weeks) 100 seats
Sunday
closed
Monday
closed
Tuesday
360
Wednesday
360
Thursday
360
Friday
480
Saturday
520
Customer Count Projections (average 13 x 4 week periods) 100 seats
Sunday
closed
Monday
closed
Tuesday
4680
Wednesday
4680
Thursday
4680
Friday
6240
Saturday
6760
520
44,700.74
2080
27040
$ 2,324,438.73
Sales per Week
178,802.98 Sales per 4 Week Period
Sales per year - 13 x 4 week periods
City Steak & Wine - Average Guest Ch
Calculation of average guest check -FOOD
Appetizers
Main Course Entrees
Sides
Desserts
Avg Food Cost
19%
32%
31%
15%
Avg CM
$ 7.93
$ 26.86
$ 4.76
$ 4.71
Avg Cost
$ 1.85
$ 12.77
$ 2.11
$ 0.82
Avg Sale
$ 9.78
$ 39.64
$ 6.88
$ 5.54
order
0.75
1
1
0.5
I am going to assume that 3 of 4 (.75) customers
will order an appetizer (1), everyone will have a
main course (1) and everyone will order a side and
1 of 2 (.5)will have a dessert
Calculation of average guest check -Beverage
Avg Bev Cost
liquor
25%
Wine
40%
beer
22%
Avg CM
$ 7.13
$ 7.20
$ 4.68
I am going to assume that ecah guest consume .5
liquor, 2 wine, .1 beer
Avg Cost
$ 2.38
$ 4.80
$ 1.32
Avg Sale
$ 9.50
$ 12.00
$ 6.00
order
0.5
2
0.1
Average Guest Check Calculation
Avg Food %
34%
32%
31%
28%
32%
Avg CM
$ 4.84
$ 26.95
$ 4.74
$ 1.99
$ 38.53
Avg Cost
$ 2.49
$ 12.68
$ 2.13
$ 0.78
$ 18.08
Avg Sale
$ 7.33
$ 39.64
$ 6.88
$ 2.77
$ 56.61
Food To Bev Ratio
Average Food Check
66%
The average guest check for
every customer visiting City
Steak & Wine would be
$59.35 + $29.35 = $88.70
$ 85.96
Avg bev %
25%
40%
22%
37%
Avg CM
$ 3.56
$ 14.40
$ 0.47
$ 18.43
Avg Cost
$ 1.19
$ 9.60
$ 0.13
$ 10.92
Avg Sale
$ 4.75
$ 24.00
$ 0.60
$ 29.35
AVERAGE GUEST CHECK
Average Beverage Check
34%
City Grill Pro Forma Statement
%
Food Sales 67%
Bev Sales 33%
Total Sales
Cost of Food 32%
Cost of Bev 37%
Total Cost 34%
Gross Profit 66%
Salaries 21%
Wages 13%
*Operating Exp 5%
**Rent 4%
Hydro
Gas
Telephone
Cable
Advertising 2%
Insurance
Credit Card 2%
Bank charges
Profit /Loss
Bank Loan
Profit before tax 15%
period 1
$ 119,798.00
$ 59,004.98
$ 178,802.98
$ 38,265.97
$ 21,952.47
$ 60,218.44
$ 118,584.54
$ 38,307.69
$ 22,391.00
$ 8,940.15
$ 6,378.46
$
400.00
$
200.00
$
230.00
$
100.00
$ 4,000.00
$ 1,000.00
$ 3,576.06
$
500.00
$ 32,791.18
$ 5,390.00
$ 27,401.18
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
13 periods
1,557,373.95
767,064.78
2,324,438.73
497,457.66
285,382.07
782,839.73
1,541,599.00
498,000.00
291,083.00
116,221.94
82,920.00
5,200.00
2,600.00
2,990.00
1,300.00
52,000.00
13,000.00
46,488.77
6,500.00
426,285.29
70,070.00
356,215.29
YEAR
*Operating Expenses
building maintenance
cleaning contract
cleaning supplies
paper goods
office supplies
linen
linen cleaning
smallwares
fees
uniforms
equipment repairs
**RENT
sq ft
cost per
year
2830
$
16.00 $ 45,280.00
CAM COST
2830
$
2.00 $ 5,660.00
CITY TAX
2830
$
6.00 $ 16,980.00
LOAN
10 years
$ 150,000.00 $ 15,000.00
period
$ 3,483.08
$ 435.38
$ 1,306.15
$ 1,153.85
$ 6,378.46
Salaries
Manager
asst Manager
Chef
Sous Chef
Dining Room Manager
Bar/wine manager
Owner wage
Total Salary
Benefits
Bonus
Total gross salary
$ 65,000.00
$ 45,000.00
$ 65,000.00
$ 45,000.00
$ 45,000.00
$ 45,000.00
$ 95,000.00
$ 405,000.00
$ 41,000.00
$ 52,000.00
$ 498,000.00
per period $ 38,307.69
per year
per year
per year
per year
per year
per year
per year
per year
per year
per year
per year
Investment
Owner
landord
bank
total
100,000
150,000
300,000 $
550,000
5,390.00 month
5year term
http://www.rbcroyalbank.com/business/index.html
City Steak & W
Period
Sales
New equity inflow
Loans received
Total Receipts
Payments
Cost of Food & Beverage
Salaries
Wages
*Operating Exp
**Rent
Hydro
Gas
Telephone
Cable
Advertising
Insurance
Credit Card
Bank charges
Bank Loan
Capital Purchases/Draw
Total Payments
Cash Flow Surplus
Opening Cash Balance
Closing Cash Balance
New Combi Oven
New Outdoor Patio
Corporate Tax
Owner Draw
Opening
1
2
3
4
$ 178,802.98 $ 184,487.22 $ 184,487.22 $ 165,230.00
$ 100,000.00
$ 450,000.00
$ 550,000.00 $ 178,802.98 $ 184,487.22 $ 184,487.22 $ 165,230.00
$ 60,218.44 $ 61,988.86 $ 61,988.86 $ 56,178.20
$ 38,307.69 $ 38,307.69 $ 38,307.69 $ 38,307.69
$ 22,391.00 $ 22,391.00 $ 22,391.00 $ 22,391.00
$ 8,940.15 $ 9,224.36 $ 9,224.36 $ 9,224.36
$ 6,378.46 $ 6,378.46 $ 6,378.46 $ 6,378.46
$
400.00 $
400.00 $
400.00 $
400.00
$
200.00 $
200.00 $
200.00 $
200.00
$
230.00 $
230.00 $
230.00 $
230.00
$
100.00 $
100.00 $
100.00 $
100.00
$ 4,000.00 $ 4,000.00 $ 4,000.00 $ 4,000.00
$ 1,000.00 $ 1,000.00 $ 1,000.00 $ 1,000.00
$ 3,576.06 $ 3,689.74 $ 3,689.74 $ 3,689.74
$
500.00 $
500.00 $
500.00 $
500.00
$ 5,390.00 $ 5,390.00 $ 5,390.00 $ 5,390.00
$ 625,000.00
$ 625,000.00
$ (75,000.00)
$ 550,000.00
$ (75,000.00)
$ 151,631.80
$ 27,171.18
$ 103,802.98
$ (47,828.82)
$ 153,800.11
$ 30,687.11
$ 136,658.40
$ (17,141.71)
$ 153,800.11
$ 30,687.11
$ 167,345.51
$ 13,545.40
$ 147,989.45
$ 17,240.55
$ 178,775.40
$ 30,785.95
City Steak & Wine CASH FLOW
5
6
7
8
9
10
11
$ 190,345.00 $ 155,908.00 $ 179,440.00 $ 165,789.00 $ 180,789.00 $ 184,487.22 $ 184,487.22
$ 190,345.00 $ 155,908.00 $ 179,440.00 $ 165,789.00 $ 180,789.00 $ 184,487.22 $ 184,487.22
$ 64,717.30 $ 53,008.72 $ 61,009.60
$ 38,307.69 $ 38,307.69 $ 38,307.69
$ 22,391.00 $ 22,391.00 $ 22,391.00
$ 9,224.36 $ 9,224.36 $ 9,224.36
$ 6,378.46 $ 6,378.46 $ 6,378.46
$
400.00 $
400.00 $
400.00
$
200.00 $
200.00 $
200.00
$
230.00 $
230.00 $
230.00
$
100.00 $
100.00 $
100.00
$ 4,000.00 $ 4,000.00 $ 4,000.00
$ 1,000.00 $ 1,000.00 $ 1,000.00
$ 3,689.74 $ 3,689.74 $ 3,689.74
$
500.00 $
500.00 $
500.00
$ 5,390.00 $ 5,390.00 $ 5,390.00
$ 50,000.00
$ 156,528.55 $ 194,819.97 $ 152,820.85
$ 33,816.45 $ (38,911.97) $ 26,619.15
$ 221,130.95 $ 220,510.40 $ 205,130.43
$ 64,602.40 $ 25,690.43 $ 52,309.58
$ 56,368.26 $ 61,468.26 $ 62,725.65
$ 38,307.69 $ 38,307.69 $ 38,307.69
$ 22,391.00 $ 22,391.00 $ 22,391.00
$ 9,224.36 $ 9,224.36 $ 9,224.36
$ 6,378.46 $ 6,378.46 $ 6,378.46
$
400.00 $
400.00 $
400.00
$
200.00 $
200.00 $
200.00
$
230.00 $
230.00 $
230.00
$
100.00 $
100.00 $
100.00
$ 4,000.00 $ 4,000.00 $ 4,000.00
$ 1,000.00 $ 1,000.00 $ 1,000.00
$ 3,689.74 $ 3,689.74 $ 3,689.74
$
500.00 $
500.00 $
500.00
$ 5,390.00 $ 5,390.00 $ 5,390.00
$ 75,000.00
$ 148,179.51 $ 228,279.51 $ 154,536.90
$ 17,609.49 $ (47,490.51) $ 29,950.32
$ 218,098.58 $ 250,708.07 $ 206,915.78
$ 69,919.07 $ 22,428.56 $ 52,378.87
$ 62,725.65
$ 38,307.69
$ 22,391.00
$ 9,224.36
$ 6,378.46
$
400.00
$
200.00
$
230.00
$
100.00
$ 4,000.00
$ 1,000.00
$ 3,689.74
$
500.00
$ 5,390.00
$ 55,000.00
$ 209,536.90
$ (25,049.68)
$ 236,866.09
$ 27,329.19
12
13
$ 190,234.00 $ 192,475.00
$ 190,234.00 $ 192,475.00 $
$ 64,679.56 $ 65,441.50
$ 38,307.69 $ 38,307.69
$ 22,391.00 $ 22,391.00
$ 9,224.36 $ 9,224.36
$ 6,378.46 $ 6,378.46
$
400.00 $
400.00
$
200.00 $
200.00
$
230.00 $
230.00
$
100.00 $
100.00
$ 4,000.00 $ 4,000.00
$ 1,000.00 $ 1,000.00
$ 3,689.74 $ 3,689.74
$
500.00 $
500.00
$ 5,390.00 $ 5,390.00
$ 100,000.00
$ 156,490.81 $ 257,252.75
$ 33,743.19 $ (64,777.75)
$ 217,563.19 $ 253,547.38
$ 61,072.38 $ (3,705.37)
14
SIX MONTH CASH FLOW EXAMPLE
Opening
Sales
New equity inflow $ 1,000.00
Loans received $ 5,000.00
Total Receipts $ 6,000.00
Payments
Cost of Food & Beverage
Capital Purchases
Loan Payment
Total Payments $
Cash Flow Surplus
Opening Cash Balance
Closing Cash Balance
January
February
March
April
May
June
$ 2,500.00 $ 3,000.00 $ 3,500.00 $ 5,000.00 $ 7,500.00 $ 8,500.00
34% cost of sales
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
SIX MONTH CASH FLOW EXAMPLE
Opening
January
February
March
$ 2,500.00 $ 3,000.00 $ 3,500.00 $
Sales
New equity inflow $ 1,000.00
Loans received $ 5,000.00
Total Receipts $ 6,000.00 $ 2,500.00 $ 3,000.00 $
Payments
*Cost of Food & Beverage
Capital Purchases
Loan Payment
Total Payments
Cash Flow Surplus
Opening Cash Balance
Closing Cash Balance
*34% cost of sales
875.00 $ 1,050.00 $
$ 8,000.00
$
$
$
$
8,000.00
(2,000.00)
6,000.00
(2,000.00)
$ 500.00
$ 1,375.00
$ 1,125.00
$ 500.00
$ (375.00)
$
$
$
$
$
500.00
1,550.00
1,450.00
2,625.00
1,075.00
$
$
$
$
$
3,500.00 $
April
May
June
5,000.00 $ 7,500.00 $ 8,500.00 $
$
$
5,000.00 $ 7,500.00 $ 8,500.00 $
totals
30,000.00
1,000.00
5,000.00
36,000.00
1,225.00 $
$
500.00 $
1,725.00 $
1,775.00 $
4,575.00 $
2,850.00 $
1,750.00
3,500.00
500.00
5,750.00
(750.00)
7,850.00
2,100.00
10,500.00
15,400.00
3,000.00
28,900.00
7,100.00
46,125.00
17,725.00
$ 2,625.00 $ 2,975.00
$ 3,900.00
$
500.00 $
500.00
$ 3,125.00 $ 7,375.00
$ 4,375.00 $ 1,125.00
$ 9,600.00 $ 14,975.00
$ 6,475.00 $ 7,600.00
$
$
$
$
$
$
$
