Engineering Worksheet showing sales of entr é e items of the Grandview
Bistro for the month of February is illustrated in Figure 11.1 . Initially, one
notes many similarities to the Menu Pre - Cost and Abstract form illustrated
and discussed in previous article . Column headings such as “ Menu Item Name, ”
“ Number Sold, ” “ Food Cost, ” “ Sales Price, ” “ Menu Cost, ” and “ Menu Revenues ”
give one a sense of familiarity. Although the terms differ slightly, these are
much the same as those used on the Menu Pre - Cost and Abstract form.
Specifically, the Menu Engineering Worksheet closely corresponds to the
right, or abstract, side of the form in previous article . The sources of the data and
the required computations are exactly the same.
There are several additional columns that distinguish the Menu
Engineering Worksheet: (C) “ Menu Mix %”; (F) “ Item CM ”; (L) “ Menu CM ”;
(P) “ CM Category ” ; (R) “ MM Category ” ; and (S) “ Menu Item Classification. ”
At the bottom of the worksheet, there are several additional computations.
Both the additional columns and the computations require some
Column C: Menu Mix Percent
The menu mix percent is the same as the popularity index, which was calculated
in previous articles . The percentage for each item is calculated by dividing
the number of units sold by the total number of units sold for all items. For
example, 252 portions of Strip Steak were sold, and total portion sales for all
items was 2,635. The menu mix percent for this item is calculated as 9.564
percent. In addition, 207 portions of Chicken Albufera were sold, and the
menu mix percentage was calculated at 7.856 percent. The menu mix percent
for each of the other items is calculated the same way.
FIGURE 11.1 #
Grandview Bistro Menu Engineering Worksheet Month of February