Comparative analysis report

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Comparative analysis report

Bistro departmental budget – May

 

May

Budget

Actual

Variance

Variance

$

$

$

%
Revenue
Food sales

114,975

112,676
Beverage sales

91,875

90,497
Total sales

206,850

203,173

Cost of sales
Food purchases

42,194

45,864
Beverage purchases

26,775

29,399
Total cost of sales

68,969

75,265

Gross profit

137,881

127,908

Expenses
Advertising/Promotions

962

981
Cleaning contractor

1,490

1,490
Small equipment replacement

333

288
Laundry

245

237
Maintenance

1,493

1,329
Printing & stationery

160

114
Training & seminars

396

713
Wages & on-costs

89,345

103,283
Utilities

3,494

3,456
Total expenses

97,766

111,891

NET PROFIT

40,115

16,017

Bistro purchasing budget – May

 

May

Budget

Actual

Variance

Variance

$

$

$

%
Food purchases
Fruit & vegetables

5,063

5,970

(906)

(17.9)
Dairy products

8,439

8,177

262

3.1
Meat & poultry

14,768

17,662

(2,895)

(19.6)
Fish & seafood

4,219

4,506

(287)

(6.8)
Dry goods – food

7,595

7,511

84

1.1
Dry goods – other

2,110

2,038

72

3.4
Total food purchases

42,194

45,864

(3,670)

(8.70)

Beverage purchases
Wine

4,820

5,359

(540)

(11.2)
Spirits

4,016

4,185

(169)

(4.2)
Beer, ciders – packaged

5,891

6,762

(872)

(14.8)
Beer – keg

4,552

5,162

(610)

(13.4)
Soft drinks, juices – packaged

3,079

3,230

(151)

(4.9)
Post mix

4,418

4,701

(283)

(6.4)
Total beverage purchases

26,776

29,399

(2,625)

(9.8)
Total cost of sales

68,969

75,265

(6,294)

(9.1)
Food cost %

36.7%

40.7%
Beverage cost %

29.1%

32.5%
Cost of sales %

37%

33.3%

Bistro labour budget – June quarter

Labour expenses

April

May

June

June Quarter

Budget

Actual

Variance

Budget

Actual

Variance

Budget

Actual

Variance

Budget

Actual

Variance

$

$

%

$

$

%

$

$

%

$

$

%
Total salaries

9,780

9,780

0

9,780

9,780

0

9,780

9,780

0

29,340

29,340

0
Total front of house staff

45,053

52,171

(15.8)

47,382

55,105

(16.3)

44,804

51,260

(14.4)

137,239

158,537

(15.5)
Total kitchen staff

21,864

26,237

(20.0)

22,610

27,332

(20.9)

21,770

26,232

(20.5)

66,244

79,801

(20.5)
Total wages & salaries

76,697

88,188

(15.0)

79,772

92,217

(15.6)

76,354

87,272

(14.3)

232,823

267,678

(15.0)
On-costs

9,204

10,583

9,573

11,066

9,162

10,473

27,939

32,121

(15.0)
Total labour expenses

85,901

98,771

(15.0)

89,345

103,283

(15.6)

85,516

97,745

(14.3)

260,762

299,799

15
Percentage of total sales

44.19

50.82

43.19

49.93

45.06

51.50

14.47

16.5

Bistro staffing levels

No. staff

Monday

Tuesday

Wednesday

Thursday

Friday

Saturday

Sunday
Front house

Crnt

Rvsd

Crnt

Rvsd

Crnt

Rvsd

Crnt

Rvsd

Crnt

Rvsd

Crnt

Rvsd

Crnt

Rvsd
Supervisor

2

0

0

1

1

2

2

2

2

2

2

2

2

1

1
Food Attendant FT

3

3

3

2

2

2

2

2

2

2

2

2

2

2

2
Food Attendant Cas

10

2

1

2

1

3

1

4

2

6

4

8

6

7

6
Bar Attendant FT

3

1

1

2

2

2

2

2

2

3

3

3

3

2

2
Bar Attendant Cas

4

2

1

1

0

1

0

1

1

2

1

2

1

2

1
Bus person Cas

2

1

1

2

1

2

1
Total rostered

8

6

8

6

10

7

11

9

16

13

19

15

16

13
Kitchen 
Chef

1

1

1

1

1

1

1

1

1

1
Sous chef

1

1

1

1

1

1

1

1

1

1

1
Cooks FT

3

2

2

2

2

2

2

2

2

2

2

3

3

3

3
Apprentices FT

3

1

1

1

1

1

1

1

1

2

2

3

3

3

3
Kitchen hand Cas

4

1

1

1

1

2

1

2

2

3

1

3

1

3

2
Total rostered

5

5

5

5

6

5

7

7

9

7

11

9

10

9

Glossary

Crnt: Current staffing level

FT: Fulltime employee

Rvsd: Revised staffing level

Cas: Casual employee