Determine Accurate Recipe Costs For Your Food & Beverage Operations

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Mark Kelnhofer is dedicated to reducing the failure rate of the restaurant and craft brewing industries. After a quick update on restaurant industry data, current economic concerns, and the historic failure rate, Kelnhofer will take you along a journey of combining his passion of numbers and data with your passion for food and superior service. Learn how to apply his unique methodology to discover what producing the food for the guest experience REALLY costs you. With accurate recipe writing and costing as a base, it will assist in many areas of the restaurant operations including menu engineering, just-in-time production and ordering practices and performance benchmarking.

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Determine Accurate Recipe Costs For Your Food & Beverage Operations

  1. 1. Determine AccurateR i C t F YRecipes Costs For YourFood & BeverageFood & BeverageOperationsSlideShare PresentationWesterville, OH  May 8, 2013© 2013 Return On Ingredients LLC  P.O. Box 2387  Westerville, Ohio 43086-2387  614.423.4410  Fax 614.340.7946Request to have this presentation conducted live for your association, group or event atinfo@ReturnOnIngredients.com
  2. 2. Mark Kelnhofer• BA in Accounting and Business Administration in 1993• Masters in Business Administration (MBA) in 2005Masters in Business Administration (MBA) in 2005• Ohio Dominican University, Columbus, Ohio• Manufacturing Cost (1993 – 2013)• Plastics, Lighting, Tire Repair Kits, Buses, RestaurantsPlastics, Lighting, Tire Repair Kits, Buses, Restaurants• Bravo/Brio Restaurant Group (2002 – 2010)• Return On Ingredients (2009 – Present)• Bravo/Brio Restaurant Group Eddie V’s Pistacia Vera Bob EvansBravo/Brio Restaurant Group, Eddie V s, Pistacia Vera, Bob EvansFarms, Gordon’s Gourmet, Midwest Culinary Institute, Luce,Crème de la Crepe, Cooper’s Hawk Winery, Zauber Brewing Co.,Hospitality USA• Ohio Dominican University (2007 – Present)• Adjunct Faculty, Financial & Managerial Accounting• Midwest Culinary Institute (2011 – Present)• Adjunct Faculty, Food, Beverage & Labor Cost Controls
  3. 3. Bravo/Brio Restaurant Group4.2% = $ millions in savingsReturn On Ingredients LLC   P.O. Box 2387   Westerville, Ohio 43086‐2387   614.423.4410   Fax 614.340.7946Return On Ingredients® and its logo are registered trademarks by Return On Ingredients LLC 
  4. 4. Brio Tuscan Grille – Easton Town CenterColumbus, Ohio
  5. 5. Bravo! Cucina ItalianaBravo! Cucina ItalianaVirginia Beach, VA
  6. 6. Bon Vie – Easton Town CenterC l b OhiColumbus, Ohio
  7. 7. Mark Kelnhofer• BA in Accounting and Business Administration in 1993Ad ( A) 200• Masters in Business Administration (MBA) in 2005• Ohio Dominican University, Columbus, Ohio• Manufacturing Cost (1993 – 2013)l h• Plastics, Lighting, Tire Repair Kits, Buses, Restaurants• Bravo/Brio Restaurant Group (2002 – 2010)• Return On Ingredients (2009 – Present)• Bravo/Brio Restaurant Group, Eddie V’s, Pistacia Vera, Bob EvansFarms, Gordon’s Gourmet, Midwest Culinary Institute, Luce,Crème de la Crepe, Cooper’s Hawk Winery & Zauber Brewing Co.,Hospitality USAHospitality USA• Ohio Dominican University (2007 – Present)• Adjunct Faculty Financial & Managerial AccountingAdjunct Faculty, Financial & Managerial Accounting• Midwest Culinary Institute (2011 – Present)• Adjunct Faculty, Food, Beverage & Labor Cost Controls
  8. 8. Other Food Manufactures…• Restaurants• Casinos• Hotel & Lodging• Sports Arenas• HospitalsColleges and Universities• Colleges and Universities• Catering and Banquet Centers• Theme ParksTheme Parks• Horse Race Tracks• ….and others!
  9. 9. AmtrakFox BusinessNews08/02/2012
  10. 10. Restaurants vs. ManufacturingRESTAURANTS MANUFACTURINGIngredients Raw MaterialsIngredients Raw Materials
  11. 11. Restaurants vs. ManufacturingRESTAURANTS MANUFACTURINGPrep Production Work In ProcessPrep Production Work In Process
  12. 12. Restaurants vs. ManufacturingRESTAURANTS MANUFACTURINGMenu Item Finished GoodsMenu Item Finished Goods
  13. 13. Restaurants vs. ManufacturingRESTAURANTS MANUFACTURINGBOH ( h f) / Di t L bBOH (chef) /FOH (bartender)Direct Labor
  14. 14. Restaurants vs. ManufacturingRESTAURANTS MANUFACTURINGFOH (Waiter/Waitress) Indirect LaborFOH (Waiter/Waitress) Indirect Labor
  15. 15. Restaurants vs. ManufacturingRESTAURANTS MANUFACTURINGRecipe Bill of MaterialRecipe Bill of Material
  16. 16. Restaurants vs. ManufacturingOther manufacturing aspects as wellOther manufacturing aspects as well• Prep Time = Labor Routing• Customer Order = Manufacturing OrderO h d (V i bl d Fi d)• Overhead (Variable and Fixed)• Recipe = Bill of Material (BOM)
  17. 17. Top ReasonsTop ReasonsTo KnowTo KnowY C t !Your Costs!
  18. 18. TheTheRestaurantRestaurantI d tIndustry
  19. 19. The Restaurant IndustryUnited States Highly CompetitiveUnited States – Highly CompetitiveSource: NRA 2013 Industry Forecast
  20. 20. The GeneralThe GeneralEconomicEconomicC ditiConditions
  21. 21. The Economy• Less Discretionary Income• Eating Out Decisions Change• Lower Sales Volumes“Pi hi P i ” R i• “Pinching Pennies” ReactionShouldn’t we be pinching penniesShouldn t we be pinching penniesin all economic conditions?
  22. 22. CommoditCommodityCosts
  23. 23. Commodities In The NewsFSR Magazine, 03/2013“P i P i“Protein PricesRise,RestaurantsCope”
  24. 24. Commodities In The NewsQSR Magazine, 03/20/2013, “Commodities in Crisis”
  25. 25. Fuel UpdateBusiness First,12/03/2012/ /
  26. 26. Cost ManagementNRA Daily, “Restaurant Operators ReportHigher Food Costs”, 12/28/2012g , / /Source: NRA Daily, 12/28/2012
  27. 27. Cost ManagementNRA 2013 Industry Forecast,“Food Costs Continue To Chop Into The Bottom Line”pSource: NRA 2013 Industry Forecast
  28. 28. Cost ManagementNRA 2013 Industry Forecast, “Controlling Costs Is No Picnic”Source: NRA 2013 Industry Forecast
  29. 29. Cost ManagementNRA 2013 Chefs Survey, “Balancing Rising Food Costs”How do yourespond torespond tohigher foodcosts?costs?
  30. 30. Commodity ResearchSource: American Restaurant Associationwww.americanrestaurantassociation.com1-888-423-4411  Fax 941-953-4034Forecasting and Managing Food and Energy Commodities
  31. 31. Commodity Researchckse,BlocCheesSource: American Restaurant Association (ARA), http://www.americanrestaurantassocaition.com
  32. 32. Commodity ResearchdGroundBeef,GSource: American Restaurant Association (ARA), http://www.americanrestaurantassocaition.com
  33. 33. Commodity ResearchRPorkWCRSource: American Restaurant Association (ARA), http://www.americanrestaurantassocaition.com
  34. 34. Commodity ResearchkHamPorkSource: American Restaurant Association (ARA), http://www.americanrestaurantassocaition.com
  35. 35. Commodity Researchconlly,BacPorkBePSource: American Restaurant Association (ARA), http://www.americanrestaurantassocaition.com
  36. 36. Commodity ResearchheatWSource: American Restaurant Association (ARA), http://www.americanrestaurantassocaition.com
  37. 37. Ind strIndustryFailure Rate
  38. 38. Restaurant Failure RateThe Dick Pope Institute for Tourism Studies, UCF Rosen College of Hospitality, Parsa/Green/Terry
  39. 39. Restaurant Failure RateThe Dick Pope Institute for Tourism Studies, UCF Rosen College of Hospitality, Parsa/Green/Terry
  40. 40. Restaurant Failure RateControls“A d h N l R A (2009)“According to the National Restaurant Association (2009), atypical restaurant in America earns a net profit under 10%. Thatmeans 90% of revenues are used to defer the cost of doingf f f gbusiness. Thus, managers that do not understand the importanceof cost controls are bound to fail in the restaurant business. Twoj t i th t t i d t f d t d l bmajor costs in the restaurant industry are food cost and laborcost. These two costs together are referred to as prime costs. Fora restaurant to succeed, the prime costs are expected to be lessp pthan 60% of revenues. It is a ‘rule of thumb’and a good rule tofollow. Most restaurants that have failed often were found to haveprime costs exceeding 60% indicating greater potential toThe Dick Pope Institute for Tourism Studies, UCF Rosen College of Hospitality, Parsa/Green/Terryprime costs exceeding 60% indicating greater potential tofailure.”
  41. 41. The Missing Link+Culinary Arts The Numbers
  42. 42. ROI MethodologyRecipe costing is the base for manyRecipe costing is the base for manyother aspects of the operations.
  43. 43. The Reality Is…• Some restaurant operators do notphave any written or documentedrecipes.• Some have recipes that are writtenare only for execution, not costing.• The few that have costing in manycases do not take a manufacturingapproachapproach.• Menu pricing in some cases is notbased on proper analysis and databased on proper analysis and data.
  44. 44. What is in your control? Knowing your costs Knowing your costs
  45. 45. What is in your control? Knowing your costs Knowing your costs Establishing your sellingprice
  46. 46. Types of Recipes• Batch or Prep RecipesBatch or Prep Recipes• Larger quantities• Become their own uniqueBecome their own uniqueinventory item when produced• Can be used in other recipes• Serving or Menu Item Recipes• Ultimately is what is sold to theguest or customer
  47. 47. Recipe WritingAnalyze and question the recipe to accountAnalyze and question the recipe to accountfor accuracy and the process. Ask questions!
  48. 48. Recipe WritingBlended Oil, EVOO, Soy
  49. 49. Recipe WritingS i h G tSpanish, Green, etc.Diced? Minced? In house?
  50. 50. Recipe WritingP k d?Precooked?
  51. 51. Recipe WritingMi d l ?Minced or cloves?
  52. 52. Recipe WritingI di d K h ?Iodized or Kosher?
  53. 53. Recipe Writing5 6 6 6 G H i l Ch R ?5x6, 6x6, Green, Heirloom, Cherry Roma?
  54. 54. Recipe WritingTh i ld d lt i i d f ti !The yield or end result is required for costing!
  55. 55. Recipe Writing
  56. 56. Weights & MeasuresPortion control thro gh the se of• Portion control through the use ofutensils (Tbsp, tsp, dishers,spoodles etc )spoodles, etc.)• Accuracy of weights and measuresis paramount.is paramount.1 cup, Basil Leaves 1 cup, Granulated Sugar0.2 ounce 6.8 ouncesDensity: 2.5% Density: 85.0%
  57. 57. Batch Recipes & Yields• Batch recipes should account for the• Batch recipes should account for theproper yield (what the result is)including known waste and thegprocess (labor)• When the purchased product hasp pchanged form in any way, a batchrecipe should be created to accountf hfor the cost.• If you don’t account for the processd i ld l l t iand yields, your menu level costs inmost cases is understated!
  58. 58. Batch Recipe Example #1• We purchased ‘Basil, Fresh’ atp ,$8.50/# or $0.531/ozIngredients Quantity UOM Cost ExtendedBasil, Fresh 16.0 oz $0.531 $8.500BASIL PICKED• The new item ‘Basil Picked’ nowBasil, Fresh 16.0 oz $0.531 $8.500Yield 11.0 ozThe new item Basil Picked nowhas a correctly stated value of$0.773/oz or $12.36/#
  59. 59. Batch Recipe Example #2• We purchase ‘P&D 31/40 Shrimp’p / pat $5.50/# or $0.344/oz/Ingredients Quantity UOM Cost ExtendedP&D 31/40 16.0 Oz $0.344 $5.500P&D 31/40 SHRIMP THAWEDTh it ‘P&D 31/40 Th d’P&D 31/40Shrimp, frozen16.0 Oz $0.344 $5.500Yield 14.2 oz• The new item ‘P&D 31/40 Thawed’now has a correctly stated value of$0 387/oz or $6 19/#$0.387/oz or $6.19/#
  60. 60. Batch Recipe Example #3• We purchase ‘Lobster Bisque Soup’p q pby the bag/8# for $16.95 bag.Ingredients Quantity UOM Cost ExtendedLobster Bisque 1.0 Bag $16.950 $16.950LOBSTER BISQUE SOUP YIELDEDTh it ‘L b t Bi SLobster BisqueSoup1.0 Bag $16.950 $16.950Yield 0.98 gal• The new item ‘Lobster Bisque SoupYielded’ now has a correctly statedvalue of $17 30/gallon or $0 136/ozvalue of $17.30/gallon or $0.136/oz
  61. 61. Batch Recipe Example #4• We purchase ‘Bananas’ forp$0.513/#.Ingredients Quantity UOM Cost ExtendedBananas 16.0 Oz $0.032 $0.513BANANAS PEELEDTh it ‘B P l d’Bananas 16.0 Oz $0.032 $0.513Yield 10.5 oz• The new item ‘Bananas Peeled’ nowhas a correctly stated value of$0 049/oz or $0 782/#$0.049/oz or $0.782/#
  62. 62. Packaging• Packaging is part of the rawg g pmaterial cost, similar to theingredients• Packaging includes:• Bottles, lids• Boxes• Labels• Wraps
  63. 63. The Costing ProblemIngredients
  64. 64. Prime CostIngredients Labor
  65. 65. Total CostIngredients LaborOverhead
  66. 66. Total Cost Breakdown
  67. 67. Labor & Overhead Costs• Your labor and overhead can beaccounted for in the recipe• Prep Time, Labor Routing• Time/motion studies (stopwatch)• Time (hours) is loaded on every recipe• Standard Labor (BOH) Rates• By store• Includes wages and fringes
  68. 68. Time Motion Studies• Stopwatch time motion studyp y• Must be in a live environment• Must be a controlled testMust be a controlled test• Must be the personnel that willactually execute the recipesy p
  69. 69. Batch Recipe ExamplePrime CostPrime Cost• We purchased ‘Basil, Fresh’ atp ,$8.50/# or $0.531/ozIngredients Quantity UOM Cost ExtendedBasil, Fresh 16.0 oz $0.531 $8.500BASIL PICKEDBasil, Fresh 16.0 oz $0.531 $8.500Labor 0.167 hr 15.66 $2.616Total $11.116Yi ld 11 0• The new item ‘Basil Picked’ nowhas a correctly stated value ofYield 11.0 ozhas a correctly stated value of$1.011/oz or $16.18/#
  70. 70. Direct (BOH) Labor Rate• The direct (BOH) labor rate should( )include the base rate plus anyother additional fringes associatedh h lwith those personnel• Unemployment InsuranceWorkers’ Compensation• Workers Compensation• Social Security & Medical• Health, dental and vision insurance plans• 401(k) or other retirement plans• Vacation & Sick PayChild• Childcare
  71. 71. Overhead Rates• Based on budgeted expenses andPredetermined Overhead Rateg pdirect labor hours (BOH) by location.Total Budgeted OverheadTotal Budgeted OverheadDirect Labor BOH Hours= $0.000/hr.OverheadRate
  72. 72. Overhead Rates• FOH Labor & FringesPredetermined Overhead Rate• FOH Labor & Fringes• Advertising & Marketing• Repair & Maintenance• Supplies• Training• UtilitiesUtilities• Communications• Landscaping• Research & Development• Research & Development• Occupancy• TaxesBudgetedDirect LaborHoursHours
  73. 73. Batch Recipe ExampleTotal CostTotal Cost• We purchased ‘Basil, Fresh’ atp ,$8.50/# or $0.531/ozBASIL PICKEDIngredients Quantity UOM Cost ExtendedBasil, Fresh 16.0 oz $0.531 $8.500Labor 0.167 hr $15.66 $2.616Overhead 0.167 hr $34.97 $5.840Total $16.956Yield 11 0 oz• The new item ‘Basil Picked’ nowhas a correctly stated value ofYield 11.0 ozhas a correctly stated value of$1.542/oz or $24.67/#
  74. 74. Wine Bottle ConversionsSource: chathamhillwinery/blogspot.com
  75. 75. Wine Glass Pour Costs750ml bottle750ml bottleBottle cost $8.99fl. oz. 25.3613fl. oz. cost $0.354Pour cost $2.127Pour cost $2.127Standard recipe pour = 6.0 fl. oz.Item Description Qty UOM Unit Cost ExtendedEstancia Pinot Noir 6.00 fl. oz. $0.354 $2.127Direct Labor 0.025 hr. 12.00 0.300Overhead 0 025 hr 34 97 0 874Source: chathamhillwinery/blogspot.comOverhead 0.025 hr. 34.97 0.874Total Cost $3.301
  76. 76. Beer Keg Conversions
  77. 77. Draft Beer Pour Cost½ BBL½ BBLKeg cost $89.00fl. oz. 1,984fl. oz. cost $0.0449Pour cost $0.718Pour cost $0.718Standard recipe pour = 16.0 fl. oz.Item Description Qty UOM Unit Cost ExtendedSam Adams Lager 6.00 fl. oz. $0.718 $0.718Direct Labor 0.017 hr. 12.00 0.204O h d 0 017 h 34 97 0 595Overhead 0.017 hr. 34.97 0.595Total Cost $1.517
  78. 78. Liquor Recipe CostFOUR HORSEMENItem Description Qty UOM Unit Cost ExtendedJohnnie Walker Red 0.25 fl. oz. $0.907 $0.227Jose Cuervo Gold 0.25 fl. oz. 0.778 0.197Jim Beam 0.25 fl. oz. 0.562 0.140Jack Daniels 0.25 fl. oz. 0.739 0.185Direct Labor 0.034 hr. 12.00 0.408O h d 0 034 h 34 9 1 189Overhead 0.034 hr. 34.97 1.189Total Cost $2.346
  79. 79. Liquor Recipe CostBLACK RUSSIANItem Description Qty UOM Unit Cost ExtendedChoice of Vodka 1.50 fl. oz. $0.000 $0.000Kahlua Coffee Liqueur 0.75 fl. oz. 0.778 0.197Direct Labor 0.025 hr. 12.00 0.300Overhead 0.025 hr. 34.97 0.874Base Recipe Cost $1.371Well PremiumCall Super Premium1-1/2flfl.oz.Low Average High
  80. 80. Make Buy Decisionsy• In order to make valid comparisons, allp ,costs must be considereddIngredients$0.80Made In House$0.80/#Outsourced$3.25/#
  81. 81. Make Buy Decisionsy• In order to make valid comparisons, allp ,costs must be considereddIngredients Labor$0.80 $1.00 Made In House$5.13/#Outsourced$3.25/#$3.33Overhead
  82. 82. Efficient Batch Designsg• Are the batch or prep recipesp p pdesigned for efficiency?Batch #1Yields: 28 ozBatch #2Uses24 oz ofBatch #1
  83. 83. Efficient Batch Designsg• Are the batch or prep recipesp p pdesigned for efficiency?Automatically incurs 4oz of waste each timeBatch #1Yields: 28 ozBatch #2Uses24 oz ofBatch #1
  84. 84. Sales Mix & ExecutionReview of the sales mix with assignedgrecipes for each stationStation #1 Station #2 Station #3 Station #4 Station #5Where is the distribution of the sales mix?Where is the distribution of the sales mix?
  85. 85. Execution vs. Costing• Recipes are written differently forp yexecution than they are forcosting.• Execution usually states what utensilsto utilizeCosting involves weights and• Costing involves weights andmeasures
  86. 86. Execution vs. CostingExecution CostingBALSAMIC MARINADEIngredients Qty UOM Qty UOMOlive Oil Blended 90/10 3.0 cups 24.0 ozBalsamic Vinegar 1.0 cup 8.0 ozg pSalt and Pepper Mix 0.25 cup 2.025 ozChopped Shallots 0.25 cup 1.20 ozChopped Parsley 0 25 cup 0 45 ozChopped Parsley 0.25 cup 0.45 ozYield 38.0 oz
  87. 87. Menu Level Costing
  88. 88. Menu Level CostingPrime Cost
  89. 89. Menu Level CostingTotal Cost
  90. 90. Where do I start?Step 1: Purchased ItemsStep 1: Purchased ItemsStep 2: Batch Recipes Ingredientlevel onlyStep 3: Serving RecipesStep 4: Time StandardsStep 5: Labor and Overhead RatesStep 5: Labor and Overhead RatesStep 6: Performance Benchmarking
  91. 91. Systems• MBE (Manage By Excel)( g y )• Systems & Software (do yourSystems & Software (do yourresearch!)• Features (i.e. recipes, production,ordering,• invoicing, menu engineering, etc.)• Service• Cost• Your overall plan (short and longterm)
  92. 92. Our Systems
  93. 93. hTheTop 10Top 10kTakeaways
  94. 94. The Top 10 TakeawaysTakeaway #1Takeaway #1Get the competitive edge!p gThe restaurant industry ishi hl titi d thhighly competitive and thecurrent economic factorsfcompound that.
  95. 95. The Top 10 TakeawaysTakeaway #2Takeaway #2The business failure rate hasfhistorically been very large.Use both your culinary skillsUse both your culinary skillsand data to keep frombecoming a statistic.
  96. 96. The Top 10 TakeawaysTakeaway #3Takeaway #3Recipe costing is vitallyp g yimportant to the success ofthe operations Recipethe operations. Recipecosting can be a science.Everything can beaccounted foraccounted for.
  97. 97. The Top 10 TakeawaysTakeaway #4Takeaway #4Recipes should be written withpmore accuracy and details.In order to cost recipes theIn order to cost recipes, thedetails are required!
  98. 98. The Top 10 TakeawaysTakeaway #5Takeaway #5When using portion controlg ptools, capture the density.Proper weights and measuresProper weights and measuresis critical to the accuracy ofthe recipe and the cost.
  99. 99. The Top 10 TakeawaysTakeaway #6Takeaway #6When writing a batch prepg p precipes, the yield or the endresult is required toresult is required todetermine the cost as itmoves through the process.
  100. 100. The Top 10 TakeawaysTakeaway #7Takeaway #7Writing a recipe for executiong p fis very different than forcosting Execution is for thecosting. Execution is for theline personnel. Costing isfor the management.You need bothYou need both.
  101. 101. The Top 10 TakeawaysTakeaway #8Takeaway #8Beer, wine and liquor recipes, q pshould be accounted for.Liquor recipes need to matchLiquor recipes need to matchthe POS system for costingand depletion.
  102. 102. The Top 10 TakeawaysTakeaway #9Takeaway #9This is your call to action!yStart the process. If you dot h d t tinot have adequate time orskills, get some professional, g p fassistance!
  103. 103. The Top 10 TakeawaysTakeaway #10Takeaway #10To ensure success –The bottom line isknow your costs!Plan for success!Plan for success!Be proactive, not reactive!p ,
  104. 104. Reference BooksThe Book of Yields: Accuracy in Food Costing & PurchasingFrancis T. LynchJohn Wiley & SonsISBN 13: 978-0-471-74590-7ISBN 13: 978 0 471 74590 7ISBN 10: 0-471-745909-1Ch f’ B k f F l Yi ld & SiChef’s Book of Formulas, Yields & SizesArno SchmidtJohn Wiley & SonsISBN 10: 0-471-22716-1Note: Neither references is truly comprehensive. You need to practice thef y p pcosting methods discussed in this presentation.
  105. 105. Cost ControlACCURATERECIPEAudit toImproveffi i iRECIPECOSTINGEfficienciesMENUENGINEERINGBenchmarking(Actual v.Theoretical)JITProduction &Ordering(DynamicP )Pars)
  106. 106. Results• Quality• Consistency• Efficiency Improvements• DisciplineDiscipline• Cash• Profits• Waste• Waste• Inventory Levels• Costs
  107. 107. Articles Booklet• “Obtaining Accurate Recipe Costs”Obtaining Accurate Recipe Costs• “Improve Your Menu Engineering”• “The Case For Theoretical Food Costs”• The Case For Theoretical Food Costs• “The Advantages of Just-In-Time”• “Robust Supply Chain Management”• Robust Supply Chain Management• “Line Checks That Create Efficiency”“Traits of Effective Cost Management”• Traits of Effective Cost Managementhttp://www.ReturnOnIngredients.com
  108. 108. Other Speaking EventsCurrent 2013 ScheduleOh 2/ C l b O• Ohio Dominican University – 2/7 in Columbus, OH• Columbus Culinary Institute – 2/12 in Columbus, OH• North American Pizza & Ice Cream Show – 2/17 in Columbus, OH• Canadian Restaurant & Foodservice Association – 3/3 in Toronto Ontario• Canadian Restaurant & Foodservice Association 3/3 in Toronto, Ontario• International Restaurant & Foodservice Show 3/4-3/5 in New York, NY• Western Illinois University – 3/7 in Macomb, IL• International Boston Seafood Show 03/10 in Boston, MA• Nightclub & Bar Expo – 3/19-3/21 in Las Vegas, NV• Owens Community College – 4/4 in Toledo, OH• ODU Dominican Scholars Dinner – 4/15 in Columbus, OHACF M Ch f A i i 5/6 i Fi dl OH• ACF Maumee Chefs Association – 5/6 in Findlay, OH• Western Foodservice Expo – 8/18 – 8/20 in Los Angeles, CA• Florida Restaurant & Lodging Show – 09/22 – 09/24 in Orlando, FL• World Congress of Nutrition & Health Conference – 10/12-10/14 in DalianWorld Congress of Nutrition & Health Conference 10/12 10/14 in Dalian,China• Americas Food & Beverage Conference – 10/28 in Miami Beach, FL
  109. 109. Culinary SchoolsThis program is offered at no cost to culinary and hospitalityschools programs based on availability and budgetschools programs based on availability and budget.• Lexington College (Chicago, IL)• Roosevelt University (Chicago, IL)• Western Illinois University (Macomb, IL)• Lake Michigan College (Benton Harbor, MI)• Central Michigan University (Mt. Pleasant, MI)• Guilford Technical Community College (Jamestown, NC)• University of Nevada Las Vegas (Las Vegas NV)• University of Nevada Las Vegas (Las Vegas, NV)• Midwest Culinary Institute (Cincinnati, OH)• Columbus Culinary Institute (Columbus, OH)• Hocking College (Nelsonville, OH)• Owens Community College (Toledo, OH)Please email me at Mark@ReturnOnIngredients.comO ll di tl t C ll 614 558 2239Or call me directly at Cell 614.558.2239
  110. 110. Questions & AnswersMark Kelnhofer, President & CEOReturn On IngredientsP.O. Box 2387Westerville, Ohio 43086-2387614.423.4410Fax 614.340.7946Cell 614.558.2239Mark@ReturnOnIngredients.comhttp://www.ReturnOnIngredients.comp // ghttp://www.LinkedIn.com/kelnhofer
  111. 111. Questions & AnswersIf you have a questions later, contact me!k@ t i di tmark@returnoningredients.com614 558 2239614.558.2239

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