Sample result
Strategic Plan Architect for Restaurants
The owner asked this:«Give me the whole year split into quarters and months. Here are month-by-month sales for the last 24 months.»
① The year's goal, in two verifiable figures
A budgeted year is not a planned year. These are the two figures everything else is measured against.
| Item | Last 12 months closed | Goal for the year | Difference |
|---|---|---|---|
| Sales, both locations | 2,568,000,000 | 2,760,000,000 | +192,000,000 (+7.5%) |
| Food cost | 34% | 31% | −3 points |
| Labor cost | 28% | 26% | −2 points |
| Operating profit | 205,400,000 (8.0%) | 386,400,000 (14.0%) | +181,000,000 |
The assumption holding both figures up: five points of prime cost are worth 138,000,000 on the plan's sales; the missing 43,000,000 come from incremental volume, not from raising menu prices. If prime cost only drops three points, the year closes near 12% and not 14%. That does not kill the plan: it forces the correction at the June checkpoint, not in December.
SUPUESTO: the seasonal weighting was calculated with the 24 months of sales the house handed over. Twelve of those months are the first ones of location 2, opened in 2024, and they carry ramp-up as well as season. Strip out the ramp and the high months weigh less than the table says, and the November and December targets drop by 4 to 6 points.
② The four quarters, anchored to the season
Each quarter starts where its season starts, not on the calendar year. One dominant focus and two projects that serve it.
| Quarter | Starts | Single focus | The two projects | Expected result | Budget |
|---|---|---|---|---|---|
| Q1 | Feb | Cost per plate | Written portion weights and a scale on the 12 highest-volume items · Recipe costing for Bandeja de la casa, Sancocho de tres carnes and Trucha al ajillo | Food cost from 34% to 32.5% | 4,200,000 |
| Q2 | May | Valley hours | Shift grid for location 2 outside lunch · Filling Tuesday and Wednesday with the office customer | Labor cost from 28% to 26.5% | 6,800,000 |
| Q3 | Aug | Ticket and mix | Menu order and descriptions without touching prices · Suggestive selling trained across the 18 operations staff | Average ticket from 48,000 to 50,400 | 5,500,000 |
| Q4 | Nov | High season | December capacity and reservations · Fixed-price protein purchase for 90 days | Quarter sales +11% against the same quarter 12 months ago | 9,000,000 |
Calendar rule: no construction and no new project opens in Q4. Sazón de Origen's sales come from Tuesday-to-Friday lunch and Sunday midday; in high season, that is for selling only.
The full example has 1 more part(s): you see them inside the library, with your account.