The owners never run a restaurant befor,the don't want to among the 60% of restaurants that fail in the first five years ,so they have called you consulting their restaurant
after a month of researching the restaurnt you reach these conclusions:
1.Some food disapears because empolyees are stealing .Locks are needed on the freezers and storage areas.
2.the company must end its practice of providing free drinks and meals for employees .So far this year the company has given away $36.000 of free liquor.
3.the company should use less expensive cuts of meat.Switching to cheaperribs from perfectly square,4-inch slabs of barbecue ribs would save $2500 a week.
4.Currently, the company buy its desserts from an upscale bakery.Baking them in-house would save$500 a week
5.Instead of throwing out uneaten lale lttuce each night ,the company shouldl refrigerate it and use it to decorate the buffet tables the next day.
write a report to the owners ,recommending what they shoule do.

Dear Sir,

Having spent the first month reviewing basic operations of the restaurant, we have pleasure in submitting to you hereunder our initial findings and recommendations for your kind perusal :

1. It has been observed that there are ocassional cases of food pilferage by staff members of the restaurant. We believe that to be successful, a restaurant cannot tolerate such activities. Initially, the restaurant should ensure that all freezers and high value items be padlocked, a lockable cage be set up to store expensive perisable goods and the head chef be held responsible for managing all keys for these locks. Should pilerage persists, the police should be informed and the culprit(s) be prosecuted accordingly.

2. It has been observed that the restaurant provides free drinks and meals to its employees. Whilst we do believe that this practice should be encouraged because it cements staff loyalty to the restaurant and thus should in the long run ensure productivity and quality of customer services, we are also of the opinion that certain cost saving measures could be implemented without jeopardising the effectiveness of this good tradition. As you will no doubt agree, an intoxicated employee not only renders lower quality services and yields lower efficiency at works, the even more important consequence is the restaurant's image being seriously damaged. It is therefore recommended that alcoholic drinks should be banned at work immediately. It is our estimation that total savings to the restaurant in this connection could be in the region of $36,000 per year.

3. It is our observation that currently, perfectly squared, 4-inch slabs of barbecue ribs are being served to customers at very reasonable price. We must congratulate the restaurant for serving this successful dish because we could witness a very strong demand for this dish amongst customers during our month of observational period at the restaurant. However, we could also notice a much lower than average profit margin on this dish, as compared with other dishes available on the menu. We wish to set out below for your consideration some recommendations which we believe should improve the situation.
(i) The most direct way is a price increase in view of the popularity of the dish. However, we were also informed by management of the restaurant that there is a similar restaurant 100 metres down the road serving a similar dish at a lower price. It therefore appears that a price increase might not be viable in view of the circumstances.
(ii) Another way to improve the situation is to negotiate harshly with the supplier for a better price. This will take some time and the result is quite uncertain at this moment.
(iii) Our final recommendation, after discussing a few times with the head chef, is to change from the current quality ribs to a less expensive type of ribs. It is the head chef's assessment that only very little quality is sacrificed but the cost savings per week could be as much @2,500.

4. We also note that the restaurant current buys its desserts from an upscaled bakery externally. We believe this is quite extravagant and there is no long-term benefit to the restaurant in terms of staff development. We recommend the restaurant training its own desserts team and producing its own dessert in-house. There should be more varieties of disserts available to customers and an in-house competence in dissert making will be developed within the company in the long run. Moreover, a cost saving of $500 per week is also expected.

5. Finally, a very minor point. We notice that uneaten lettuces are being disposed of every night. Whilst we do agree that these uneaten vegetables are not suitable for serving to customers in the following day, it is our recommendation that the lettuce could well be refrigerated overnight and be used to decorate the buffet tables the following day. We do agree that any saving achieved in this connection cannot be significant. However, the true value of this practice to the company is really the message of "any valuable resources should not be wasted" being reinforced to the mind of every member of staff with the restaurant.

Overall, we are pleased to note that the restaurant has enormous potentials to improve its financial position. There is a strong team of loyal staff, both at the restaurant and at the restaurant. With the implementation of the above measures, we will very soon witness a very big difference in profit level. In the meantime, we await your further instructions and hope to be able to provide a comprehensive service to you.