Market analysis and evaluation : Customer eating habits change, customer profiles change, competition becomes more intense. If a client is not kept abreast of these market forces, sales and profits will suffer.

Merchandising concepts and policies as they relate to the market : Does the menu meet the needs of the defined market? Is the price structure geared to the market  ? Is the quality of the product, service and environment properly related to the price structure ? If not, the merchandising programmes should be re-evaluated.

Revenue controls : Are cash/credit sales transactions properly recorded and controlled ? Gaps in these controls are quickly reflected on the profit line.

Purchasing policies and procedures. Product availability in the market is varied and extensive. Purchasing policy should permit full exploitation of the condition. Purchasing procedures should assure attainment of the best price available for specified products.

Receiving, storing, issuing and inventory procedures. The movement and control of supplies between their purchase and use are often neglected, resulting in losses ranging from receiving something less than ordered to spoilage and theft. They can be controlled throughout the effective implementation of sound operating procedures.

Cost/price relationships. Price structures are directly related to the client's marketing policy. Therefore, merchandise costs must be budgeted to permit adequate gross profits in the payroll and other expenses, and permit a fair profit. In multi-unit operations, consideration must be given to sales mix and profit centre contributions.

Production planning and control : Production geared to sales forecasts and portion control, and adherence to policy standards are key to attaining planned profits.

Staff scheduling and work load analysis : A well designed food and beverage operation should have a basic staff fully keyed and scheduled to normal work load requirements. Staffing to volume forecasts is the key, and maximum use should be made of all the modern aids such as convenience foods, coordinated menus, satellite service ice units and food banks.

Personnel administration : In larger operations, a well organized personnel administration programme must be an integral part of an affective staff planning system. Recruitment, training, administration of benefits and a well defined pay and advancement policy are sensitive elements in a service oriented business.

Other expense analysis : Profit drains can often be stemmed by improved security, value analysis, regulation of the use of consumable supplies and control outside service costs. the sales and profits produced through such discretionary expenses as entertainment and complimentary food and beverages should be determined to evaluate whether or not these policies pay off.

Management reports : To direct and monitor operations, management should have summary reports which reveal exceptions to operating standards and goals.