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II. How does Benihanas Cost Structure differ form that of a typical sit-down restaurant?
Food (30 and 35% of food sales) Beverages (20% of beverage sales) Labor (cost 10-12% of gross sales) Advertising (8-10% of its gross sales) Rent (5-7% of sales,in high traffic)
no
Lounge/Bar There is Free space yes Waiter offer desert? Sto p Finish eat/drink no Payment Customer Satisfaction By chef/waiter For food By chef
Incomes Expenses food labor advetising management rent Depreciation Gross profit (EBITDA) Tax Earning after tax (EAT)
1,300,000 390,000 130,000 130,000 52,000 65,000 52,000 819,000 481,000 7,215 473,785 30% 10% 10% 4% 5% 4% 63% 1.5% 36%
VI. Calculate of cocktail lounge/bar wait time (maximum throughput time) on a busy night
Star t
Payment Sto p