Читать книгу 101 Restaurant Secrets - Ross Inc. Boardman - Страница 8

When you start looking at gross margin, we are talking about the same thing as when we looked at gross profit. While one of these numbers is a percentage and the other the overall cash benefit, they rely on each other. Basically, percentage margin is the part of the menu price that represents your direct profit. If you have a target gross profit of 100k at a 50% margin you will need to be looking at a turnover in excess of 200k. You have to get to that target by taking a number of different sized steps.

There are items on your menu that will achieve high contributions of percentage towards the target and some which will offer high cash amounts into the pot. Something like coffee, many homemade desserts and soups will offer high percentage and low cash. On the other hand some of your wine list and expensive steaks could offer up low percentage and high cash.

A table of four may look like this:

Dish	Price	Cost	Cash	%
4 soups	20.00	4.00	16.00	80
2 steaks	30.00	15.00	15.00	50
1 chicken	12.00	4.00	8.00	66
1 vegetarian	10.00	3.00	7.00	70
4 Desserts	24.00	6.00	16.00	75
2 wine	40.00	20.00	20.00	50
4 coffees	8.00	1.00	7.00	87
TOTAL	144.00	53.00	91.00	63

Your 5.00 portion of soup probably costs no more than 1.00 for ingredients? So you have 80% margin on that dish. The same patron orders a 20.00 bottle of wine, please don’t tell me that has only cost you 4.00? Hopefully there is something more in the region of 8-10.00 for wine, which gives you a margin of 50-60%.

Doesn’t seem that bad until you see that close to 40% of your gross margin on that table came from the steak and wine alone. Then if you think you have taken 18 items out to table, the mains and the wine gave you 55% of your profit, the other 12 “high percentage” items contributed the remaining 45%.