P & L 分析 1

P & L Analyzing

Making money is the ultimate goal for any business. It shows in P & L,  Profit & Loss Statement, also known as an Income or Operating Statement.  The top line is sales, the bottom line is the profit. Between them are controllable costs and uncontrollable costs. Controllable costs include: Cost of Goods Sold (COGS), Labor Cost, and controllable expenses (mainly are utilities and Repair & Maintenance). Uncontrollable costs include Occupancy Cost and Taxes, license, depreciation.

A brief list of P & L Report :

. Net Sales = Gross Sales (Food + Drink + Other)

                    – Promotion

                    – Employee  Meals

. COGS = Grocery + Meat + Produce + Seafood

              + Soft Drinks + Liquor

              + Paper goods + other

. Labor = Front + Back + OT + Manager + Taxes & Benefit (Payroll Taxes+ Workers comp + Benefits + Bonus + Vacation) 
 
. Contrallables:

·     Utilities

·     Telephone

·     Repair & Maintenance

·     Laundry & Linen

·     Cleaning Supplies (including Chemicals)

·     Restaurant Supplies (including ambiance decors)

·     Office Supplies (including Menu, postage)

·     Bank Charges (including Credit Card Discounts, bad debits, cash short)

·     Equipment Rental (including Dish Washer)

·     Waste Disposal

·     Contributions & Donation

·     Employee Meals

. Marketing Expenses: Cost of promotions and advertising

Controllable Profit (CP)=

Net Sales – COGS – Labor –  Controllables – Marketing Expenses

. Fixed Costs ( Cost of occupying the premises )=

Rent + Insurance + License & Fees + Depreciation + Amortization + Leased Equipment + Fixed Expenses

RC (Restaurant Contribution, Net Gain)= CP – Fixed Costs