This work helps to understand how to manage your restaurant, bar, caffee of fastfood. The unique knowhow analysis system of Teodor Sokirianskiy – restaurateur with a 20 years’ experience will help you to make quick and efficient research of all the “diseases” of your restaurant and find a right medicine. If you are a beginner in HoReCa, you can try the free course in Magnat Distance Restaurant School or inquire a Sokirianskiy’s free sample of bestseller: “How to attract guests to your restaurant”.

1. How to control figures in your restaurant
Sokirianskiy Teodor
Magnat Restaurant Distance School Founder
www.magnatcorp.ru
www.magnatclub.ru

2. Tel Aviv-Moscow-Berlin
2014
Introduction
Methodological framework for the analysis of the economy of any type of business is
very extensive. Analysis of the catering and hospitality industry has some distinctive
features from other forms of economic activity, namely:
- the presence of subjective factors, such as the atmosphere, guests mood, music
(muzak) , time of day and time of year (season), various forms and motives of
socialization, subcultural characteristics of the audience, the psycho-emotional
aspects of group and individual behavior, elements of irrationality of consumer
(guest) choice;
- a significant impact on the quality of staff places products and services institution;
- pronounced seasonal factor in the context of the "time of day" / "day of week" /
"season" / "work / pre-weekend/weekend)"
- the influence of reason and motive of visiting places, membership of a particular
social, gender, age group, the result of sales;

3. - the highest competition factor not only between types of caterers, but between
ways of catering, between food products as well;
- A variety of accounting and IT-automated control systems, which occur because of
(associated with) the imperfection of the legislative framework in the field of
economics, human resources, taxation;
- Subjectivity of evaluation of sales financial result (sales report) science (Availability
factor of subjectivity evaluation of sales, subject to) geographic, demographic,
religious, national, other specifics of the State/Country.
- A strong dependence of the results of economic activity on the type and format of
the catering and hospitality.
All these factors and features require the restaurant manager not only thoughtful
and balanced approach to the analysis of the balanced scorecards system, but also
considerable empirical experience of system analysis, and managing the hospitality
business
In this tutorial, the author – Sokirianskiy Fedor used the methodology and analysis of
the empirical experience of more than 1000 companies in the hospitality industry for
12 years.
It is important to take into account the fact that the methods and targets for
different formats catering are not 100% universal, in practice there are complex and
uncharacteristic cases of deviation indicators separate institution from the industry-
wide.
index transcript comment
Sales (sales / turnover) -
correlation plan / actual
result within one year
(Indicates how realistic
the company's
management assesses
the ability of institutions
It is important to take into
account inflation and the
rate of market growth in the
national average. You can

4. and most of the
management team.)
Indicates the ability of
the team and top
management of
restaurant to achieve
goals and aims, stand in
financial plans
Это не твой косяк, я
просто сам
переформулировал ))
take the regional official
data of Statistics Authorities
(Rosstat). In quantitative
terms, growth rates (data)
are understated, but they
are valid in proportions of
the market. (% against).
Restaurant manager could
argue that the sales growth
is his own gain – the result
of the team attempts to
increase sales.
Unfortunately, in majority of
cases the market is growing
and the sales grow.
Score chart dynamics for
the year. Match /
Mismatch seasonality
region / format
Seasonality can be as
follows: June, July, August
- decline in September -
an increase of 30% from
the previous month,
October - 10% in
November - + 10%.
December - 20% relative
to November, January -
25%, 15% in February +
March + 5% in April -
10%. May -10%
Exception - fast foods and
any businesses in small
towns and malls. In some
catring formats you can find
stable growth in summer
time. In many places where
you can find summer
terrace, especially in the
South Regions, summer
growth rate can be observed
close to the December
annual holidays growth.
Revenue breakdown by
product group plan /
actual
Compare your plan and
fact
It is useful to plan your sales
in figures and dollars for
different types of menu
groups. For example- coffee
and Tiramisu planned sales,
soups, starters, beer snacks,
etc.
Plan of month sales It is useful to plan your
cash flow to find out how
you can influence the
result
If you find out in the middle
of the month that your sales
rate in out of your plan, you
can make special efforts to
influence the financial result
Share of rental expenses in If the share is more than One of the most important

5. your turnover structure 10% you should sell much
more
indicator in restaurant
analysis
Revenue per 1m ² of dining
hall
The larger the hall, the
less the revenue
Exception – National
authentic food restaurants,
beer restaurants and pubs
and karaoke clubs
The correlation coefficient
of the bar sales proceeds
to the kitchen sales
Standard figures - 30
beverage/70 foods
Besides drinking places may
be the opposite or 50/50 or
20/80
The correlation coefficient
of hot drinks sales to
revenue
confectionery/зфыекн
Standard figures - 70/30.
The closer to 50/50, than
better
If you sell espresso or
Cappuccino and don’t have
Ney York cheesecake in the
bill – that means that
cheesecake is too expensive
or not good quality/not
fresh
The correlation coefficient
of spirits revenue to non-
alcohol drinks
20/80 If proportion is
different that means that
non-alcohol drinks are
cheap, or alcohol is too
expensive
The correlation coefficient
revenue hot dishes to
soups
70/30 If more than 30%
of soups - well, less - bad
See pricing and
consumption correlation
lunch and dinner
The correlation coefficient
revenue salads to soups
60/40 If less than 40 -
bad.
See pricing and structure of
the check
The correlation coefficient
revenue salads to hot
dishes
40/60. If less than 40% of
salads – that’s bad
The correlation coefficient
banquets revenue (more
than 12 persons dining is
banquet) in retail turnover
10-15% of the turnover If less - see the menu and
pricing in the banquet menu
The correlation coefficient
of revenue for evening
dining and lunch dining
50/50 or 40/60. If less,
then - bad
Watch the stream of checks
report from your POS
terminal. The problem with
the concept or conflict of
expectations of guests

6. The correlation coefficient
of total revenues, revenue
breakfast/lunch turnover
20/80 If less - erase breakfasts
The correlation coefficient
revenue weekdays and
weekends
50/50 If deviation - to deal with
the flow of checks and
stocks, lunches, ala cart
The correlation coefficient
based on hourly earnings
Check/Guest/Hour
40% - from 12:00-16:00,
10% - from 16:00-18:00
and 50% - after 18:00
If not indicative of
conformity - the problem
with the product, concept,
audience expectations.
Laborcost share in
turnover
Fixed cost should be not
more than 10% in
turnover. All the other
taxed and bonus fees –
not more than 8% plus
Rent share in turnover Look apps. 10% is
maximum
The share of external
services in turnover
Should be close to 0 )))
Foodcost share in turnover Not more than 27% -
normal index
Beveragecost share in
turnover
Look above
Win packaging and
material costs in turnover
Not more than 1%
The share of electricity in
turnover
Nor more than 2,5%
Fiscal share in turnover Not more than 5%
Marginal profit
Operation profit
Marginal profit on 1m ²
hall / kitchen
Operating profit per 1 m ²
lounge / kitchen
Operating profit for the
types of services (food,
hookah, karaoke)

7. ROI % per month on the
attached
4% per month and more -
a good indicator
Sales (revenues) The calculation is made on the basis of
actual revenue. figures in the table are
recorded by summing revenue from 1 of
the reporting month. Filled by economic
analysist or accountant or manager
Revenue from groups range Revenue from the kitchen to the bar for
banquets, discount lunches
Revenue per 1m ² hall Revenue divided by the useful area of
the hall. Shows the uniformity of loading
zones, efficiency zoning
Time for details correlation revenue
commodity groups
CR bar-kitchen, CR tea + coffee
confectionery, CR soups to hot dishes,
hot dishes spacecraft to salads, CR
lunchtime to evening trade
Correlation revenue by period CR revenue SunWed-ThurSat, CR revenue
from 10:00-17:00 and 17:00-23:00, CC
revenue SunWed 10:00:17:00 and
ThurSat 10:00-17:00 etc
Revenue structure Share of gin, vodka, beer, cocktails,
whiskey (etc) in the revenue structure of
the bar, the share of salads, appetizers,
side dishes, pastries, soups, hot dishes in
the revenue structure cuisine
Revenue breakdown by fixed and
variable costs
Share of salary, tax, financial cost,
outsourcing, etc. in revenue
Relative analysis Revenues compared with last month, the
previous month, the deviations from the
plan last year and the current year
Margin profit The calculation is based on the actual
profit margin (MP). MP = Revenue
(cumulative from the beginning of the
month) - Variable costs cumulative from
the beginning of the month). Filled by
restaurant manager
Operation profit (EBIT) The calculation is based on the actual
operating profit (OP). OP = Revenue

8. (cumulative from the beginning of the
month) - Variable costs cumulative from
the beginning of the month) - Fixed costs
(cumulative from the beginning of the
month). Filled by economist.
Operating profit by service Kitchen, bar, hookah, karaoke, etc.
Operating profit sq.m. area restaurants OP = Operating profit of restaurant / S
outlets. Filled by economist.
Profitability Profitability index P = Operating profit
(OP) / Revenue * 100. Payment for the
month. Filled by economist.
ABC analysis gross ABC analysis of total revenue
ABC analysis by gross commodity groups ABC analysis of the kitchen, on the bar,
on the banquet, for pastry, etc.
ABC - marginal analysis ABC marginal on turnover
ABC - marginal analysis by product group ABC marginal in the kitchen, at the bar,
on the banquet, for pastry, etc.
ABC quantitative analysis ABC quantitative on turnover
ABC quantitative analysis by commodity
groups
ABC quantitative in the kitchen, at the
bar, on the banquet, for confectionery,
etc.
ABC analysis synthesis A + B Indicators list of groups A and B under
the scheme AAA+ABA+BAA+AAB etc
Operating costs Actual costs for maintenance of the
restaurant
% return of investment The total investment / revenue of month
Coefficient procurement By Ord. = Current assets / revenues.
Filled by purchaser.
Rate of turnover By turnover = (Average s / st inventories /
C / st realized. Prod) * 30 (31). Filled by
purchaser
Coefficient of margins By prod. = Revenue / implemented by s /
st. Filled by purchaser
Win in raw materials in turnover Win RM = C / st. implemented. cont /
Avg. s / st. * 100 stocks. Filled by
purchaser.

9. Marginal average ratio for the group MR groups: soups, salads, hot dishes,
desserts, drinks, etc.
MRA (plan-fact) Correlation coefficient planned margin in
each group and the actual
Number of guests The indicator is calculated based on the
actual flow of the guest in the restaurant.
The calculation is cumulative of the
month from 1 to 30/31 numbers. Filled
by manager.
The average check per guest The indicator is calculated on the basis of
evidence in the restaurant. Average
customer check sum = revenue / Number
of Guests
Number of orders The indicator is calculated on the basis of
evidence in the restaurant by the
number of orders in the ACS
Average check to order The indicator is calculated on the basis of
evidence in the restaurant. Average
check for order = amount of revenue /
Number of orders
The growth rate of the club guests Calculated on the basis of the actual club
cards issued. The calculation is
cumulative of the month from 1 to 30/31
numbers. The increase is calculated as
the number of cards issued in the current
period-number of cards issued in the
previous period. Filled by manager
Indicator of filling assortment list Indicates the number of courses in
assortment list and restaurant menus.
Indicator markups assortment list Shows the average mark-up (of the cost)
to the dishes on the menu
The number of intermediate actions
involving marketing
The number of intermediate actions held
restaurant suppliers products
The number of contracts sold by
distributors
The number of contracts sold by
distributors or sales managers for
banquets in the restaurant
The full cost of meals (example: Greek
and Stolichny)
Coefficient of variation of the total cost
of meals (5 sample dishes from the

10. menu)
Number of people per shift / 1 kg of sales Dividing the number of people per shift
per 1 kg of finished product
Electricity / 1 kg of sales Dividing the amount of electricity
consumed per 1 kg of finished product
The correlation coefficient of club guests
and regular visitors
Division CG on RG
The average check per guest = revenue /
number of guests
Average score = revenue / number of
accounts
CMH Check-Man-Hour
Average ticket revenue on the table = /
seats
Number of checks on weekdays (Sun,
Mon, Tue, Wed) / number of checks at
the weekend (Thu, Fri, Sat)
Turnover table during the week Turnover table = number of seats
Turnover table at the weekend Turnover table = number of seats
Number of meals per person Quantitative analysis of the checks-Table
checks one course, two courses, three
courses and more
Coefficient of group loyalty Table number of single, dual and "herd"
(3 or more) visits
Flow checks number of checks (weekdays and
weekends separately)
Graduation checks of sum from 0 to 500, from 500 to 1000, 1000 to
1500 or more
Average check on order (weekdays and
weekends)
check amount / number of dishes (bar +
kitchen). Find the arithmetic mean. Take
75 checks find the general arithmetic.
Average revenue per hour for waiters Surnames rating
Average revenue per hour Administrator
and change
Surnames rating
Marginal profit per shift by admin

11. Quality of service tip the waiter / waiters revenue * 100%