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Cover per Occupied Room (CPOR) is one statistic which can be used in forecasting. [3]This is the average spent per individual customer, which can be calculated separately for each member of the serving staff.
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Menu costs are the costs incurred by the business when it changes the prices it offers customers. A typical example is a restaurant that has to reprint the new menu when it needs to change the prices of its in-store goods. So, menu costs are one factor that can contribute to nominal rigidity. Firms are faced with the decision to alter prices ...
A mobile caterer serves food directly from a vehicle, cart or truck which is designed for the purpose. [7] Mobile catering is common at outdoor events such as concerts, workplaces, and downtown business districts. Mobile catering services require less maintenance costs when compared with other catering services.
Cost to Serve (CTS or C2S) is an accountancy and financial planning tool used to calculate the profitability of serving the needs of a particular customer account, based on the actual business activities and overhead costs incurred in servicing that customer or customer type. [1]
[1] Costs are assigned to products, usually in a large batch, which might include an entire month's production. Eventually, costs have to be allocated to individual units of product. It assigns average costs to each unit, and is the opposite extreme of Job costing which attempts to measure individual costs of production of each unit. Process ...