Profitability analysis for table-service restaurants
Cornell Hotel and Restaurant Administration QuarterlyPublished 1 April 1992
Mohamed E. Bayou
Citations49
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Abstract
Here's how to calculate contribution margins for the three meal periods, for different menu categories, and for individual menu items—as well as for the operation as a whole. The procedure is a useful method for analyzing menu items and builds on the portfolio analysis inherent in other menu-analysis methods
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