Читать книгу 101 Restaurant Secrets - Ross Inc. Boardman - Страница 16

Not every venue operates within the four walls of their own address. Some kitchens ship food outside. This brings up a new range of costs you need to be looking at. The question as to whether these costs should chip away at your gross margin is open for debate. If you sell a uniquely packaged product that has no variation as it leaves the door, then this is fair to add to your food costs. You move a pizza into a box, then there is the cost of that box each time. If you sell mail order, then you are going to have a courier cost for each package. Labels, fuel, taxi costs, bags, napkins, wipes and wrappers all add up.

A simpler way to work this one out is to track your restaurant sales, your takeout sales and any mail order sales as separate revenue lines and then code delivery and packaging costs to each type of sale. None of these have to appear as part of your gross margin, they can at least be split out when you look at the operating costs of your different areas. This creates cost silos, which is not a bad thing, you know where the cash is being spent and on what.

To separate your numbers out in this way allows you to really see where your business is making it’s profits or losses. Once you start looking at restaurant GM v takeaway GM, the restaurant could be making more as they don’t have packaging and delivery to pay for. The reality is that crockery, alcohol licenses, front of house staff, rental on table space etc all should go against your restaurant. If you charge for delivery or for sitting down, this needs to be reflected as revenue or cost reduction in one of the appropriate silo of your business.