menu planning & costing - theseus

O P I N N Ä Y T E T Y Ö – AMMAT T I KORK EA KOU L U TU T K I N TO

M A T K A I L U - J A R A V I T S E M I S A L A

SKAGEN, RAVINTOLA

T E K I J Ä : Kristiina Venäläinen

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SAVONIA-AMMATTIKORKEAKOULU OPINNÄYTETYÖ Tiivistelmä

Koulutusala Matkailu-, ravitsemis- ja talousala

Koulutusohjelma/Tutkinto-ohjelma Matkailu- ja ravitsemisalan tutkinto-ohjelma

Työn tekijä(t) Kristiina Venäläinen Työn nimi Skagen

Päiväys 13.12.2019 Sivumäärä/Liitteet 109

Ohjaaja(t) Merja Vehviläinen/Viktor Camhis Toimeksiantaja/Yhteistyökumppani(t) - Tiivistelmä Tein opinnäytetyöni Brysselissä vaihdossa ollessani. Opinnäytetyöni käsittelee ravintolan perustamisen alkeita. Työ sisältää mm. menun tekemisen, tila suunnittelun, budjetoinnin, reseptejä, laskelmia, markkinointia sekä kaikkea mitä aloittavan ravintolan täytyy ottaa huomioon. Paikkana toimii Scandic hotelli Brysselin keskustan sykkeessä. Ravintola, jonka suunnittelin, on täysin keksitty ja johon otin vaikutteita pohjoismaisesta tyylistä. Hinnat, joita työssäni käytän, on otettu Belgian kauppojen hintatason mukaan. Pyrin suunnittelemaan toimivan ravintola konseptin, jota voisi mahdollisuuksien mukaan myös hyödyntää muuallakin maailmassa.

Avainsanat Ravintola, Menu

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SAVONIA UNIVERSITY OF APPLIED SCIENCES THESIS Abstract

Field of Study Tourism, Catering and Domestic Services

Degree Programme Degree Programme in Tourism and Hospitality Management

Author(s) Kristiina Venäläinen Title of Thesis Skagen

Date 13.12.2019 Pages/Appendices 109

Supervisor(s) Merja Vehviläinen/Victor Camhis Client Organisation /Partners - Abstract I made this thesis in Brussels while I was in student exchange. My thesis is about how to start a restaurant. It involves making the menu, forecasting, budgeting, design, mission, vision and all the basic things that you have to take account in the beginning. The venue is located in the heart of Brussels. The restaurant is made up but my mission was to create something special from the Scandinavia that could be used all around the world.

Keywords

Restaurant, Menu

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MENU PLANNING

& COSTING MENU ENGINEERING

BA 2094 FINAL WORK PAPER, ACADEMIC

YEAR 2017-2018 PROMOTER: Mr. Victor Camhis

Kristiina Venäläinen BBI YEAR 2

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TABLE OF CONTENTS TABLE OF CONTENTS ......................................................................................................................................... 4

CONCEPT ............................................................................................................................................................ 7

LOCATION .......................................................................................................................................................... 7

MISSION ............................................................................................................................................................. 9

VISION .............................................................................................................................................................. 10

LOGO................................................................................................................................................................ 10

VALUES ............................................................................................................................................................ 11

LAYOUT ............................................................................................................................................................ 12

VIEW FROM THE INSIDE, DECORATION AND ATHMOSPHERE .................................................................... 14

STAFF AND UNIFORMS .................................................................................................................................... 19

ORGANISATION CHART .................................................................................................................................... 20

COMPETITION ANALYSIS ................................................................................................................................. 21

RESTAURANT GÅRD ..................................................................................................................................... 21

RESTAURANT MEZZA LUNA ......................................................................................................................... 22

RESTAURANT DANISH TAVERN .................................................................................................................... 23

RESTAURANT RICOTTA & PARMESAN ......................................................................................................... 24

RESTAURANT BRASSERIE LEOPOLD ............................................................................................................. 25

RESTAURANT SKAGEN SWAT ....................................................................................................................... 26

ENVIRONMENT ................................................................................................................................................ 26

STRATEGY ........................................................................................................................................................ 28

HACCP .............................................................................................................................................................. 29

FOOD MENU .................................................................................................................................................... 30

BUILDING THE MENU .................................................................................................................................. 30

MENU........................................................................................................................................................... 31

FOOD MENU AND CODES ............................................................................................................................ 34

MARKET PRICE LIST .......................................................................................................................................... 35

STANDARD RECIPIES ........................................................................................................................................ 38

FOOD MENU SELLING PRICE LIST .................................................................................................................... 63

BEVERAGE MENU ............................................................................................................................................ 64

BEVERAGE MENU SELLING PRICE LIST ............................................................................................................. 65

HIGH LOW ........................................................................................................................................................ 66

OCCUPANCY PROCENTAGE ............................................................................................................................. 68

NOVEMBER .................................................................................................................................................. 68

DECEMBER ................................................................................................................................................... 68

JANUARY ...................................................................................................................................................... 68

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OMNES ............................................................................................................................................................. 69

OMNES 1 ...................................................................................................................................................... 69

OMNES 2 ...................................................................................................................................................... 69

FORECASTING .................................................................................................................................................. 71

FOOD FORECAST .......................................................................................................................................... 72

CALCULATION BEHIND FORECAST ............................................................................................................... 72

NOVEMBER FOOD ....................................................................................................................................... 73

DECEMBER FOOD ........................................................................................................................................ 74

JANUARY FOOD ........................................................................................................................................... 75

THREE MONTH FOOD FORECAST SUMMARY .............................................................................................. 77

BEVERAGE FORECASTING ............................................................................................................................ 77

NOVEMBER BEVERAGES .............................................................................................................................. 78

DECEMBER BEVERAGES ............................................................................................................................... 79

JANUARY BEVERAGES .................................................................................................................................. 80

THREE MONTHS BEVERAGE FORECASTING SUMMARY .............................................................................. 82

MOTHLY SALES ANALYSIS ................................................................................................................................ 83

NOVEMBER (FOOD) ..................................................................................................................................... 83

DECEMBER (FOOD) ...................................................................................................................................... 84

JANUARY (FOOD) ......................................................................................................................................... 84

MONTH SUMMARY (FOOD) ......................................................................................................................... 86

NOVEMBER (BEVERAGES) ........................................................................................................................... 87

DECEMBER (BEVERAGES) ............................................................................................................................ 88

JANUARY (BEVERAGES) ............................................................................................................................... 89

MOTH SUMMARY BEVERAGES .................................................................................................................... 90

INCOME STATEMENT ....................................................................................................................................... 91

NOVEMBER .................................................................................................................................................. 91

DECEMBER ................................................................................................................................................... 92

JANUARY ...................................................................................................................................................... 93

MONTH SUMMARY ..................................................................................................................................... 94

MENU ENGINEERING ....................................................................................................................................... 95

NOVEMBER .................................................................................................................................................. 97

DECEMBER ................................................................................................................................................... 98

JANUARY ...................................................................................................................................................... 99

SUMMARY ................................................................................................................................................. 100

OMNES 3 ........................................................................................................................................................ 100

CONCLUSION ............................................................................................................................................. 101

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OMNES 4 PROMOTION/ MARKETING ........................................................................................................... 102

MENU CHANGES ........................................................................................................................................ 105

CONCLUSION ................................................................................................................................................. 109

BEHIND THE MENU AND CONCEPT, GLOBAL EFFECT ................................................................................ 109

IMPORTANCE TO THE HOSPITALITY INDUSTRY ......................................................................................... 109

LEARNING PROCESS ................................................................................................................................... 109

THANK YOU NOTE ...................................................................................................................................... 109

SOURCES ........................................................................................................................................................ 109

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CONCEPT

Our Scandinavian style restaurant named SKAGEN is a trendy place for all kinds of people. Our restaurant

has 75 seats. Our target groups are locals and tourists. At a lunch time we also target business people. We

add a little bit of Scandinavia to our restaurant via the minimalistic style of furnishing, tastes and drinks. We

take our influences from Norway, Finland and Sweden.

At the restaurant we serve lunch, á la carte and drinks. Opening hours are from 12pm to 10pm. Lunch is

from 12pm to 3pm and á la carte is served all day.

The restaurant is influenced by Scandinavian hearth so we use a lot of wood when furnishing and

decorating the restaurant. We use light colors like white, brown and grey combined with minimalist

decoration and chill music. The atmosphere is fresh and our large windows allow a lot of natural light to get

in the restaurant.

LOCATION We are located in the city center of Brussels. Brussels is a head capital of Europe and also a head capital of

Belgium. We are in Scandic Grand Plaza hotel, address Rue d´Arenberg 18. The hotel is Scandinavian style

and has 100 rooms. The hotel offers a Finnish sauna for the customers and they have 5 meeting rooms

which can be booked. The hotel has a green key certificate. Scandic hotel's values are Be a pro, Be bold, Be

caring, and Be you. Their biggest value is Be caring, meaning they are warm and welcoming like our

restaurant. This is one of the reasons I choose to be in this hotel. Also, their Scandinavian roots made my

decision easy. Also, their mission meets my restaurant´s mission very well. Scandic hotel's mission is to

create a great hotel experience for everyone. No matter who they are, how they dress, where they are

from or where they are going. Scandic is a friendly hotel with an inviting atmosphere, genuine service and

the little something extra. Near the hotel you can find a beautiful Grand Place, the famous Manneken-Pis

and museums. The area is also a great place to do some shopping as there are many excellent boutiques.

Our restaurant is located on the ground floor of the hotel. The big windows are facing the street and the

entrance is located at the street as well.

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MISSION Fresh food, from the Scandinavians most loved recipes. With a warm and welcoming way for the people!

Fresh food, from the

Scandinavians most loved

recipes. With a warm and

welcoming way for the

people!

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VISION We will take over the trendy places and be the next THE place to be in next 3 years. Our service is friendly

to all customers and we want them to have a 100% positive experience when visiting our restaurant.

Because we are honest, we only serve fresh food. We are going to be profitable and have a good turnover

so our result will be positive during the second year. That way we can pay our investors back pretty quickly

and pay dividends as well.

LOGO

The style of SKAGENS logo is simple. Black and grey colors. Nothing too complicated or too fancy. The S

letter represent S from word Scandinavia and the word Skagen is one of our dishes, the Swedish toast with

shrimps.

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VALUES

Friendly. We create a friendly atmosphere for the customers and for our employees. Our restaurant is

friendly towards all kinds of different customers and visitors.

Honesty. We cook from our hearts and we want to be proud of our fresh food.

Adventure. We offer our customers an adventure in our restaurant by shoving them a piece of Scandinavia

via food and atmosphere.

Quality. We provide quality service and top quality food.

Value for money.

Trust. We trust in our concept and want our employees to trust it also.

Believe. We believe what we do and we believe our employees.

Team spirit.

Respect. We want our employees to respect our customers as well as each other.

Strong work ethic. We want our employees to give their best all the time.

- We believe in Scandinavian tastes and style.

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LAYOUT

Number 1 is long wooden tables with 6-22 seats. Number 2 is a round table with 5 seats. In our restaurant

we have 75 seats in total. In front of the kitchen there are extra tables to help servers.

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VIEW FROM THE INSIDE, DECORATION AND ATHMOSPHERE

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STAFF AND UNIFORMS Our staff has a denim apron, beige colored checkers and black trousers. Work shoes are comfortable, safe

and employees are able to work with these for hours.

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Women’s and Men’s

ORGANISATION CHART

General Manager

Host Server Server Server Server Server Bartender

Assistant Manager

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COMPETITION ANALYSIS

RESTAURANT GÅRD

• LOCATION Rue Joseph II 32, 100 Brussel

• LINK www.gard-nordickitchen.com/brussel/

•WEAKNESSES

•Too long drinklist

•Not at the city, it is in the European district

•STRENGTHS

•Nice menu

•Greative dishes

•Good location

•Pictures of the

menuFOOD

-Skandinavian

food

OPENING HOURS

M-F 6.30-12

M-F 12-14

M-S 17-23

SEATS

-80 SEATS

PRICING

-Lunch 19€ PER PERSON/COVER

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RESTAURANT MEZZA LUNA

• LOCATION Rue d`Aranber 44 1000 Brussels

• LINK WWW.mezza-luna-gare-centrale.lafourchette.rest/en_GB/

•WEAKNESSES

•Few choises in menu

•Not having an english menu on the internet

•STRENGTHS

•Catering service

•Nice big terrace

•In good location

FOOD

-Italian food

OPENING HOURS

-11 to 23

SEATS

-120 SEATS

PRICING

-6,5€ to 21€ PER MEAL

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RESTAURANT DANISH TAVERN

• LOCATION Rue de la Bourse 42, 1000 Bruxelles

• LINK www.danishtavern.be

•WEAKNESSES

•A bit old-fashioned

•Bad reviews in social media

•STERNGTHS

•Targeting Scandinavian people, tourists and locals

•The menu comes in

many languages

FOOD

-Food from Denmark

OPENING HOURS

-10.30am to 12am

SEATS

-80 SEATS

PRICING

-Menu Danish Tavern 22,50 €

per cover

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RESTAURANT RICOTTA & PARMESAN

• LOCATION Rue de l'Ecuyer 31, 1000 Bruxelles

• LINK www.ricottaparmesan.be/?lang=en

•WEAKNESSES

•Rude service

•Cramped facilities

•STERNGHTS

•Delicious food

•Tasty house wine

•Location

•375 different pasta compinations FOOD

-Old fashionItalian

OPENING HOURS

-12 to 14.30

-18-23.30

SEATS

-80 SEATS

PRICING

-Dinner 15€ to 35€ PER MEAL

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RESTAURANT BRASSERIE LEOPOLD

• LOCATION Rue Du Luxembourg 35, 1050 Belgium

• LINK www.brasserie-leopold.be

•WEAKNESSES

•Hotel restaurant

•Location

•STRENGTHS

•Long history

•Open air dining room

•Traditional recipes

FOOD

-Belgian cuisine

OPENING HOURS

-M-F 12 to22

-S-S 18 to 22

SEATS

-200 SEATS

PRICING

-8,5€ to 28€

-Lunch 20,5€ PER

PERSON/COVER

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RESTAURANT SKAGEN SWAT

Strength: Our strength is going to be simple menu, but delicious dishes. We also have a well-trained and

friendly staff. Our pricing is affordable so we reach many types of customers. Also, our wide Finnish beer

selection is a huge bonus.

Weakness: Being a new place in the area. People do not know our restaurant yet. Maybe some people may

think our food is too simple or we have too weird combinations like meatballs and lingonberry jam.

Opportunities: Being a new place gives also a lot of opportunities to focus on good service and get a lot of

good recommendations from other customers.

Threats: We are located in a busy area, so there are lots of other restaurants nearby.

ENVIRONMENT

In SKAGEN we are environment friendly and we think green. During tough times of climate change, being

eco-conscious is necessary. Thankfully, there are now many ways that restaurant and bars can be more

sustainable in order to save the planet.

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Here are our eco-steps:

• We reduce restroom waste by limiting the soap, fresheners and towel dispensers by using

dispensers. These dispensers regulate a right amount. Toilet paper are also chlorine-free recycled

paper.

• We use green cleaning products. These products are non-biodegradable and have a Green seal

certification.

• We recycle our waste. Like wood boxes, cardboard, food waste and glass bottles.

• In staff training we focus on how to use water smartly for example: Avoiding use of running water.

• We use energy star appliances, such as steamers, broilers and ovens

• Also, our fridges and cold room have energy star. These uses half as much energy as older models.

• In our kitchen we have energy efficient ventilations.

Towel dispenser and a soap dispenser.

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STRATEGY

When we think about the SKAGENS strategy, we have to first think about where are we now? Where are

we going? And how will we get there?

Firstly, where are we now? We can think about our mission statement, values and our SWOT.

Then where are we going? We think about the vision statement. Where we will see ourselves in the future?

Where we see ourselves in 5 to 10 years. As our vision said “We will take over the trendy places and be the

next THE place to be in next 3 years. Our service is friendly to all customers and we want them to have a

100% positive experience when visiting our restaurant. Because we are honest, we only serve fresh food.

We are going to be profitable and have a good turnover, so our result will be positive during the second

year. That way we can pay our investors back pretty quickly and pay dividend as well. “

And last how we will get there? We have to focus on our strengths and market opportunities. Then we

think about objectives such as financial, customers, operations and people.

Our strategy is to target the right people. We are focusing on hotel guests, business people, Scandinavian

people and tourists. We attract business people who are working nearby. Scandic hotel guests are an

important segment for us as we are operating in the same premises. As we are a Scandinavian restaurant

we focus on offering our best to Scandinavian people who are living in Brussels. At lunch time our target

group is business people. During the evening our main target group is hotel guests. On the weekends and

holidays, we attract families, groups, local people and tourists.

We have affordable prices. What makes people to have a starter, main course and a dessert. As well as

drinks. Our beer selection is very wide and mostly famous Finnish beers. Finnish beers are known

worldwide and a good way to attract customers.

As we think green we attract people who care about the planet.

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HACCP

When guests go into a restaurant, most of them are looking for a clean and safe place to eat. By applying

the basic principles of HACCP in our restaurant we can be sure that we serve safe food to our guest.

1. Analyze hazards. Potential hazards associated with food and measures to control those hazards are

identified. The hazard could be biological, such as a microbe or chemical, such as a toxin; or physical, such

as hair or metal fragments.

2. Identify critical control points (CCPs). These are points in a food production from its raw state through

processing and shipping, to consumption by the consumer, at which the potential hazard can be controlled

or eliminated. Examples are cooking, cooling, packaging, and metal detection.

3. Establish preventive measures with critical limits for each control point. For a cooked food, for example,

this might include setting the minimum cooking temperature and time required to ensure the elimination

of any harmful microbes.

4. Establish procedures to monitor the critical control points. Such procedures might include determining

how and by whom cooking time and temperature should be monitored. 5. Establish corrective actions to be

taken when monitoring shows that a critical limit has not been met. For example, reprocessing or disposing

of food if the minimum cooking temperature is not met. 6. Establish procedures to verify that the system is

working properly. For example, testing time-and-temperature recording devices to verify that a cooking

unit is working properly.

7. Establish effective recordkeeping to documenting the HACCP system. This would include records of

hazards and their control methods, the monitoring of safety requirements and action taken to correct

potential problems. Each of these principles must be backed by sound scientific knowledge. For example,

published microbiological studies on time and temperature factors for controlling food borne pathogens.

HACCP looks at the flow of food through your restaurant, from the time it is delivered to the time it is

served to your customers. Underneath is listed some main points at how this might affect to our

restaurant.

1. Delivery and receiving

When we receive a delivery, we make sure the food is in good condition. Frozen foods must be received

frozen. We open the carton and take the temperature of the item, which should be -18 °C. We check the

bottom of the box and make sure there are no puddles or indication that the product has started to thaw.

Produce should read 4.4°C. We check all the packaging of the dry goods to make sure they are intact.

Packages that are crushed, dented or ripped may have damaged goods inside or there could be pests or

rodents inside. The canned goods should not have bulges, dents, leaks or rust. We also check the dates the

product expires. Any products that do not meet these standards are refused.

2. Storing and issuing of products

We need to remember FIFO (first in, first out). This is critical when the product involved is highly perishable,

such as pre-sliced meats or produce. When we put our products away, we have dated always the boxes.

We check that our refrigerator and freezer are at the correct temperatures. Refrigerated products are

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stored below 4.4 °C and frozen foods are stored at -18 °C. We have enough room for circulation around and

under the stored product. We don’t store boxes on the floor of the refrigerator or freezer. Canned or dry

goods can’t be stored on the floor because they can be contaminated when we mop. Those are not stored

near cleaning chemicals as these might leak and contaminate your supplies.

3. Food preparation and cooking

We use only clean and sanitized equipment and utensils. We thaw all frozen food in the refrigerator. We

keep refrigerated products cold until we work with them. We prepare hot foods quickly and we make sure

that those reach the right temperature 73.9°C and are held 60-60.8 °C. We don’t mix old products with

new. Proper hygiene habits are a must for all staff with proper hand washing. We prepare only the food we

plan to use in one day. We date all food prepared.

4. Serving customers

Because employees can transmit illness, they must have high personal hygiene habits. They must have

clean hands, hair in place, clean clothes or uniforms. We have trained and each employee in proper hand

washing techniques (before starting work, returning from the restroom, touching food or serving

customers, after cleaning assignments, handling money or non-food items, touching hair-face-or skin and in

between preparing different food products).

5. Storing products when closing

We store hot products in large shallow pans as this will enable the product to cool quickly. We never store

open canned products in their cans. We make sure left over food is covered and labeled.

FOOD MENU Skagen´s food menu is traditional Scandinavian foods with some modern twists. Scandinavian includes

Finland, Sweden, Norway and Denmark.

BUILDING THE MENU

At our restaurant SKAGEN we have six starters, six main courses, six desserts and five daily specials. Three

of the starters and one of the main courses are vegetarian.

In the beverage menu, we have eight soft drinks, four hot drinks, one sparkling wine, four white wines, two

red wines, two strong alcohols, two ciders and nine beers, out of them one is gluten free and one of them is

the alcohol-free option.

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MENU

MENU Starters:

SKAGEN, toast with shrimps…………….9€

Rye bread with salmon gravlax…………..8€

Creamy salmon soup……………………...11€

Summer vegetable soup…………………..7€

Potato salad……………………….…………6€

House salad………………………………….6€

Main courses:

Spicy salmon with roasted vegetables and potatoes…………..14€

Meatballs with mashed cauliflower and lingonberry jam………16€

Beef house burger with sweet potato fries………………………...16€

Wild Pig beef with red wine sauce and potato wedges…………14€

Chicken breast with carrot mash, devil jam and goat cheese…..15€

Cabbage roll with cracker………………………………………………14€

Desserts:

Mud cake……………………………………………………….6€

Blueberry pie with vanilla sauce…………………………...7€

Apple pie with vanilla ice cream…………………………...6€

Super food berry mix with cream and butter cookies….6,5€

Oven baked pancake with strawberry jam……………….6€

Coconut chocolate balls with raspberry jam…………….6€

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Daily specials: 14€

Monday: Chicken mushroom pie

Tuesday: Cod fillet with boiled potatoes

Wednesday: Creamy shrimp pasta

Thursday: Salmon with mashed potatoes

Friday: Pork beef with creamy garlic potatoes

Soft drinks: (0,33L)

Coca-Cola……………..3,5€

Coca-Cola light…….3,5€

Coca-Cola zero……………………3,5€

7 up……………………..3,5€

Fanta……………………3,5€

Fever-tree tonic water...6€

Pineapple juice…………4€

Apple juice………………3€

Hot drinks:

Juhla mokka Finnish coffee….3€

Paulig Dark coffee……………..3€

Lipton Morocco mint tee……..3€

Lipton mandarin tee…………..3€

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Sparkling wine

Freixenet Cordon Negro Brut Cava, Spain…….40€

White wine:

Labirue chardonnay, 2016, South Africa. Perfect for fish. “Lovely green

apple, fresh apricot and citrus.” 0,75L………..30€

Jacob´s creek chardonnay, 2017, Australian. “Medium bodied wine with

lemon, melon and subtle oak flavors.” Perfect for vegetables, fish or

chicken. 0,75L..30€

Vinsmosselle Riesling, 2016, Luxembourg. 0,75L……...25€

Red wines:

Vin D´alsace pinot noir, 2016, France. 0,75L……..35€

Chateau gassiot, Cotes de Bourg, 2014, France, Bordeaux,

1,5L………40€

Chateau Cazeaux blaye 2016, France, Bordeaux. Perfect for beef and

game 0,75L……….35€

Strong alcohol:

Kyr Napue Gin.” Famous Finnish gin” 4cl…………7€

Loimu mulled wine “Christmas taste” 0,75L….40€

Cider:

Somersby apple 0,33L………….6€

Strongbow gold apple 0,33L…..5€

Beer:

Lindeman’s Kriek 0,25L……………….5€

Delirium tremens 0,33L……………….6€

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Karhu Storng 0,57L………………...…8€

Lapin kulta Alcohol free 0,33L……….5€

Olvi Finnish beer 0,33L………………..5€

Koff Lager 0,33L……………….……….6€

Laitilan kukko Pilsner gluten free 0,33L..6€

Lapin kulta Lager0,5L………………….6€

Finlandia sahti 0,75L………………….16€

FOOD MENU AND CODES

STARTERS

S1 Skagen, toast with shrimps

S2 Ryebred with salmon gravlax

S3 Creamy salmon soup

S4 Summer vegetable soup

S5 Potato salad

S6 House salad

MAIN COURSES

M1 Spice salmon with roasted vegetables and potatoes

M2 Meatballs with mashed cauliflower and lingonberry jam

M3 Beef house burger with sweet potato fries and house mayonnaise

M4 Wild pig beef with red wine sauce and potato wedges

M5 Chicken breast with carrot mash, devil jam and goat cheese

M6 Cabbage rolls with cracker

DESSERTS

D1 Mud cake

D2 Blueberry pie with vanilla sauce

D3 Apple pie with vanilla ice cream

D4 Super food berry mix with cream and butter cookies

D5 Oven baked pancake with strawberry jam

D6 Coconut chocolate balls with raspberry jam

DAILY MENU MONDAY-FRIDAY

DM1 Chicken mushroom pie

DM2 Cod fillet with boiled potato

DM3 Creamy shrimp pasta

DM4 Salmon with mashed potatoes

DM5 Pork beef with creamy garlic potatoes

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MARKET PRICE LIST

Market price list, food VAT 12% alcohol VAT 21%

Product Price

(€) Without

VAT Measurement Source

Red onion 1,98 1,77 kg Delhaize

Dill 74,5 66,52 kg Delhaize

Olive oil 5,72 5,11 L Carrefour

Lemon juice 3,58 3,20 kg Delhaize

Soured cream 4,07 3,63 L Carrefour

Salt 0,24 0,21 kg Delhaize

Pepper 42,38 37,84 kg Delhaize

White bread 1,58 1,41 kg Delhaize

Butter 8,6 7,68 kg Delhaize

Ryebread 15,84 14,14 kg Delhaize

Cream frache 3,77 3,37 kg Carrefour

Cream Cheese 4,4 3,93 kg Carrefour

Chives 74,5 66,52 kg Delhaize

Gravlax 41,07 36,67 kg Carrefour

Onion 0,88 0,71 kg Carrefour

Potatoes 1,5 1,34 kg Delhaize

Fish stock 8,74 7,56 L Delhaize

Salmon Fillet 21,55 19,24 kg Delhaize

Cream 4,1 3,66 kg Carrefour

Bay leaf 60 53,57 kg Carrefour

Carrots 0,99 0,88 kg Delhaize

Broccoli 2,23 1,99 kg Delhaize

Cauliflower 1,48 1,32 kg Delhaize

Green beans 8,45 7,54 kg Delhaize

Parsley 12,9 11,52 kg Carrefour

Milk 1 0,89 L Delhaize

Wild pig 14,99 13,38 kg Delhaize

Shrimps 37 33,04 kg Carrefour

Cream 9,45 8,44 kg Delhaize

Pickle 3,206 2,86 kg Delhaize

Apple 2,21 1,97 kg Delhaize

Sugar 0,98 0,88 kg Delhaize

Mustard 5,132 4,58 kg Delhaize

Carlig 7,9 7,05 kg Delhaize

Ground cumin 71,88 64,18 kg Delhaize

Ground cinnamon 79,71 71,17 kg Delhaize

White vinegar 4,9 4,38 kg Delhaize

Eggs 0,146 0,13 pce Delhaize

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Mixed salad 3,75 3,35 kg Delhaize

Hazelnuts 26,45 23,62 kg Delhaize

Lime juice 8,16 7,29 kg Delhaize

Red pepper flakes 270 241,07 kg Delhaize

Honey 5,96 5,32 kg Delhaize

Chili powder 63,4 56,61 kg Delhaize

Cilantro 74,5 66,52 kg Delhaize

Sweet potatoe 3,58 3,20 kg Delhaize

Zuccini 1,79 1,60 kg Delhaize

Ground beef 11,95 10,67 kg Delhaize

flour 1,47 1,31 kg Delhaize

Beef broth 14,2 12,68 L Delhaize

Lingonberry jam 6,56 5,86 kg Delhaize

Mayonnaise 6,31 5,63 kg Delhaize

Blue cheese 13,93 12,44 kg Delhaize

Hamburger buns 3,3 2,95 kg Delhaize

Lettuse 0,85 0,76 kg Delhaize

Tomatoes 1,69 1,51 kg Delhaize

Sweet onion 1,39 1,24 kg Delhaize

Rosemary 74,6 66,61 kg Delhaize

Red wine 6,65 5,50 L Delhaize

Cheddar cheese 12,6 11,25 kg Delhaize

Red pepper 2,49 2,22 kg Delhaize

Chili 9,99 8,92 kg Delhaize

Oregano 178 158,93 kg Delhaize

Apple vinegar 4,9 4,38 L Delhaize

Thyme 110 98,21 kg Delhaize

Rice 0,98 0,88 kg Delhaize

Vegetable broth 8,45 7,54 L Delhaize

Tomato paste 0,66 0,59 kg Delhaize

Tomato juice 1,19 1,06 L Delhaize

Cocoa powder 10,72 9,57 kg Delhaize

Vanilla sugar 11,3 10,09 kg Delhaize

Baking powder 15,62 13,95 kg Delhaize

Blueberries 15,98 14,27 kg Delhaize

Greek yogurt 5,98 5,34 kg Delhaize

Vanilla sauce 9,45 8,44 kg Delhaize

Vanilla extract 707,1 631,34 kg Delhaize

Cinnamon 79,71 71,17 kg Delhaize

Vanilla ice cream 3,9 3,48 kg Delhaize

Rasberries 21,9 19,55 kg Delhaize

Strawberries 19,9 17,77 kg Delhaize

Strawberry jam 6,42 5,73 kg Delhaize

Oats 2,98 2,66 kg Delhaize

Strong coffee 0,25 0,22 L Delhaize

Cocoa flakes 45 40,18 kg Delhaize

37

Rasberry jam 5,26 4,70 kg Delhaize

Chicken breast 10,39 9,28 kg Delhaize

Bacon 12,95 11,56 kg Delhaize

Mushroom 2,58 2,30 kg Delhaize

Puff pastry 4,03 3,60 kg Delhaize

Cod fillet 24,95 22,28 kg Delhaize

Linguine pasta 6,18 5,52 kg Delhaize

White wine 7,72 6,38 L Delhaize

Cheese 12,6 11,25 kg Delhaize

Steak 29,95 26,74 kg Delhaize

Soy sauce 21,66 19,34 kg Delhaize

Rice vinegar 16,33 14,58 kg Delhaize

Ground ginger 11,267 10,06 kg Delhaize

Pesto 24,91 22,24 kg Delhaize

Goat cheese 14,95 13,35 kg Delhaize

Cracker 15,86 14,16 kg Delhaize

Pepsi max 0,33 can 0,49 0,44 Carrefour

Pepsi max ginger 0,33 can 0,54 0,48 Carrefour

Pepsi 0,33 can 0,49 0,44 Carrefour

7up 0,33 can 0,53 0,47 Carrefour

Fever-tree tonic water 2,89 2,58 Carrefour

Fanta 0,33 can 0,65 0,58 Carrefour

Pineapple juice 1,75 1,56 L Carrefour

Apple juice 0,69 0,62 L Carrefour

Somersby apple cider 0,33 1,59 1,31 Carrefour

Strongbow gold apple cider 0,33 1,2 0,99 Carrefour

Lindemans kriek 0,25 bottle 1,03 0,85 Carrefour

Delirium tremens 0,33 bottle 1,41 1,17 Carrefour

Karhu strong beer 0,568 4,44 3,67 Import

Lapin kulta alcohol free 0,33 1,15 1,03 Import

Olvi beer 0,33 2,04 1,69 Import

Koff lager beer 0,33 1,99 1,64 Import

Laitilan kukko pils 0,33 gluten free 2,14 1,77 Import

Lapin kulta lager 0,5 3,02 2,50 Import

Finlandia sahti beer 0,75 10,73 8,87 Import

Loimu mulledwine 0,75 13,99 11,56 Import

Kyr Napue gin 46,3% 0,5 bottle 40,45 33,43 Import

Möet champagne 0,75 33,49 27,68 Carrefour

Freixenet cava 0,75 10,75 8,88 Carrefour

Chateau gassiot red wine 1,5L 9 7,44 Carrefour

Cazeaux blaye red wine 7,59 6,27 Carrefour

Jacob´s creek classic merlot red wine 7,75 6,40 Carrefour

Laborie chardonnay 7,19 5,94 Carrefour

Jacob´s creek chardonnay 7,15 5,91 Carrefour

Vinsmoselle riesling 5,59 4,62 Carrefour

Vin D´alsace pinot noir 7,65 6,32 Carrefour

38

Juhla mokka coffee 3,25 2,90 Import

Paulig dark coffee 4,39 3,92 Import

Lipton Morocco mint tee 1,57 1,40 Carrefour

Lipton Mandarin tee 2,51 2,24 Carrefour

STANDARD RECIPIES

Skagen, toast with shrimps

Item code S1

Serving 8

Ingredients Purchase price € (no

VAT) Measurement Unit needed ml-g-Pcs Item cost €

Shrimps 33,04 kg 500g 16,52

Red onion 1,77 Pcs 0,5 pcs 0,29

Dill 66,52 kg 50g 3,32

Extra virgin olive oil 5,11 L 3 tbsp 0,015

Lemon juice 3,2 Pcs 0,5 pcs 0,53

Soured cream 3,63 L 4 tbsp 0,21

Sea salt N/A

Pepper N/A

White bread 1,41 kg 160g 0,22

Butter 7,68 kg 20 g 0,15

Total recipe cost 20,73€

Portion cost 2,59€

L= liter Kg= kilogram G= gram Pcs= peace Tbsp= tablespoon €= euro

39

1. Chop the onions

2. Put shrimps into a bowl with chopped onions, most of the dill, oil, lemon juice and soured cream

3. Season with a couple of pinches of premium salt and pepper and gently mix together

4. Put a large frying pan on high heat

5. Take four slices of bread and put them into the hot pan, drop the cubes of butter in and around the

bread so it can soak in

6. Turn the heat down to medium and continue to cook until the slices are toasted both sides

7. Put a slice on each plate and a spoonful of shrimps on top of them

8. Sprinkle the rest of your dill on top of the them and serve right away

40

Ryebred with salmon gravlax

Item code S2

Serving 4

Ingredients Purchase price € /no

VAT) Measurement Unit needed ml-g-Pcs-

tbls Item cost €

Ryebread 14,14 kg 150g 2,21

Creme fraiche 3,37 kg 100g 0,35

Cream cheese 3,93 kg 100g 0,39

Lemon juice 3,2 kg 100g 0,32

Fresh chives, chopped 66,52 kg 6,2g 0,41

Fresh dill 66,52 kg 3,1g 0,2

Gravlax 36,67 kg 120g 5,86

Total recipe cost 9,74

Portion cost 2,43


1. Mix cream fraiche, cream cheese, lemon juice and chives

2. Place the mix on top of rye bread and put gravlax on top of it

3. Put fresh dill on it

4. Place on a small plate

41

Creamy salmon soup

Item code S3

Serving 8



tbls Item cost €

Olive oil tbsp 1 tbsp N/A

Onion 0,71 kg 100g 0,071

Potatoes 1,34 g 500g 0,67

Fish stock 7,56 L 1,25 L 8,5

Salmon fillet, cubed 19,24 kg 800g 15,39

Cream 3,63 L 200ml 0,73

Dill 66,52 kg 15g 1

Bay leaf 53,57 kg 10g 0,054

Salt N/A

Pepper N/A


Portion cost 3,3€


1. Cut potatoes into four pieces and boil them

2. Chop onions and fry them a couple of minutes in a pan, then add them to the boiling water

3. Add fish stock, cream, dill, bay leaf, salt and pepper

4. Add salmon last

5. Serve on a soup plate

42

Summer vegetable soup

Item code S4

Serving 4



tbls Item cost €

Water L 2,5 dl N/A

Carrots 0.88 kg 200g 0,17

Potatoes 1,34 kg 200g 0,26

Broccoli 1,99 kg 500g 0,99

Cauliflower 1,32 kg 500g 0,66

Green beans 7,54 kg 200g 1,51

Onion 0,71 kg 100g 0,07

Parsley 11,52 kg 5g 0,05

Salt N/A

Pepper N/A

Milk 0,89 L 1 L 0,89

Heavy cream 3,66 L 2 dl 0,73

Butter 7,68 kg 15g 0,16


Portion cost 1€


1. Wash all the vegetables.

2. Boil water add potatoes and carrots, boil for 5 minutes.

3. Add broccoli, cauliflower, peas and beans, reduce heat and simmer for 5 minutes.

4. Add salt, pepper and green onions and simmer for another 2 minutes.

5. Add half of the milk and all the butter and heat it until it boils. Boil for 1 minute.

6. Add remaining milk and cream.

7. Continue to heat until the soup is hot again.

8. Serve on a soup plate.

43

Potato salad

Item code S5

Serving 4

Ingredients Purchase price € Measurement Unit needed ml-g-Pcs-

tbls Item cost €

Potatoes 1,34 kg 1kg 1,34

Onion 0,73 pcs 100g 0,07

Pickle 3,2 kg 200g 0,64

Apple 2,21 pcs 150g 0,35

Sour cream 3,63 kg 200g 0,7

Sugar 0,98 tbls 15g 0,01

Mustard 4,35 kg 60g 0,26

Salt N/A

Pepper N/A

Garlic 7,95 6g 0,05




1. Boil potatoes, let them cool down

2. Chop onion, pickles, apple and garlic

3. Mix sour cream, sugar, mustard, salt and pepper

4. Mix all together

5. Place on a medium-size plate

44

House salad

Item code S6

Serving 6


tbls Item cost €

Ground cumin 64,18 kg 3g 0,2

Ground cinnamon 71,17 kg 3g 0,21

White vinegar 4,38 kg 5g 0,02

Eggs 0,13 pcs 6 0,78

Mixed salad 3,35 kg 500g 1,67

Oil tbls 2 N/A

Salt N/A

Hazelnuts 23,62 kg 100g 2,36




1. Boil water, make it spin around and add eggs one by one

2. Place mixed salad on a big plate and add vinegar, cumin, cinnamon, oil, salt and hazelnuts

3. Place the hot egg to the top of the salad

45

Spice salmon with roasted vegetables and potatoes

Item code M1

Serving 5


tbls Item cost €

Salmon 19,24 kg 500g 9,62

Lime juice 7,29 kg 30g 0,22

Red pepper flakes 241,07 tbls 1g 0,24

Honey 5,32 tbls 40g 0,21

Garlic 7,95 kg 30g 0,24

Salt N/A

Butter 7,68 kg 30g 0,23

Chili powder 56,61 kg 3g 0,17

Cilantro 66,52 kg 3g 0,2

Potatoe 1,34 kg 1kg 1,34

Sweet potatoe 3,2 kg 0,5kg 1,6

Zuccini 1,6 kg 0,5kg 0,8

Carrots 0,88 kg 0,5kg 0,44




1. Fry the salmon in a pan with butter and add salt, chili powder, red pepper flakes and lime juice

2. Chop all vegetables

3. Heat oven to 200 Celsius

4. Put the chopped vegetable in a bowl, then pour oil, salt and honey

5. Place on a big plate and add cilantro on top of the salmon

46

Meatballs with mashed cauliflower and lingonberry jam

Item code M2

Serving 5


tbls Item cost €

Ground beef 10,67 kg 500g 5,33

Garlic 7,95 kg 50g 0,40

Onion 0,71 kg 100g 0,07

Egg 0,13 pcs 1 0,13

Salt N/A

Pepper N/A

Bread 1,41 kg 100g 0,14

Olive oil N/A

Butter 7,68 kg 15g 0,11

Flour 1,31 kg 25g 0,03

Beef broth 12,68 L 5 dl 6,34

Heavy cream 8,44 L 0,25 2,11

Lingonberry jam 5,86 kg 200g 1,17

Cauliflower 1,32 kg 1kg 1,32

Cream Cheese 3,93 kg 35 0,13




1. Cut cauliflower and boil it until it softens (about 10minutes), add salt

2. Drain the cauliflowers and put them back in a hot pot

3. Add cream cheese, salt and pepper

4. Mash it

5. Mix together all ingredients for the meatballs

6. Heat the pan to a medium heat, pour oil on it, use a tablespoon to scoop the meat to the pan

7. Ensure that all sides of the meatball have been browned, about 7-10 minutes

8. For the sauce reduce the heat to medium-low, melt the butter and whisk in flour until it has turned

golden brown

9. Add beef broth and cook until thickened and add cream, pepper and salt

10. Place on top of a big plate, mash under and meatballs on the top with sauce and jam

47

Beef house burger with sweet potato fries and house mayonnaise

Item code M3

Serving 8


tbls Item cost €

Garlic 7,95 kg 500g 3,97

Mayonnaise 5,63 L 0,5L 2,81

Lemon juice 3,2 L 0,01L 0,32

Ground beef 10,67 kg 1kg 10,67

Blue cheese 12,44 kg 0,22kg 2,73

Hamburger buns 2,95 kg 800g 2,36

Lettuce 0,76 kg 100g 0,76

Tomatoes 1,51 kg 100g 1,51

Grilled sweet onion 1,24 kg 50g 0,062

Pickles 2,86 kg 50g 0,14

Sweet potatoes 3,2 kg 1kg 3,2

Oil N/A

Salt N/A

Pepper N/A




48

1. To make mayonnaise crush the garlic, mince it very fine and add salt

2. Mix mayonnaise, garlic, salt and lemon juice

3. Heat oven to 225 degrees

4. Cut sweet potatoes to look like french fries, put in oven with oil and salt for 20 minutes

5. Mix the ground beef, salt and pepper in a large bowl

6. Make about 8 equal sized balls, press a cube of desired cheese into the center of each ball and

cover completely with meat

7. Heat the pan and put oil on it, Grill burgers until desired doneness

8. Place the sweet potatoes on a big plate and top the burger with lettuce, garlic mayonnaise, tomato,

pickles and onion

49

Wild pig beef with red wine sauce and potato wedges

Item code M4

Serving 4


tbls Item cost €

Wild pig beef 13,38 kg 400g 5,35

Salt Pepper N/A

Oil N/A

Garlic Clove 7,95 kg 100g 0,79

Fresh rosemary 66,61 kg 3g 0,19

Bay leaf 53,57 kg 1g 0,05

Red wine 5,5 L 0,25L 1,37

Potatoes 1,34 kg 600g 0,8

Oil N/A





2. Cut potatoes into wedges

3. Roast in an oven for 30 minutes with oil and salt

4. Heat the pan and add wild pig beef

5. Fry until golden brown, then put it in the oven for 10 minutes in 175 degrees with salt and pepper

6. Peel and slice the garlic

7. Chop rosemary and fry both in a pan with bay leaf

8. Pour in the wine and let it boil for 2 minutes

9. Add tomatoes and water

10. Add pepper and salt

11. Place the potatoes on a big plate and set the beef on it with sauce

50

Chicken breast with carrot mash, devil jam and goat cheese

Item code M5

Serving 4


tbls Item cost €

Chicken brest 9,28 kg 400g 3,71

Oil N/A

Salt N/A

Pepper N/A

Carrot 0,88 kg 500g 0,44

Mayonnaise 5,63 L 0,25L 1,4

Goat cheese 13,35 L 0,25L 3,34

Onion 0,71 kg 100g 0,07

Red peppers 2,22 kg 300g 0,67

Chili 8,92 kg 50g 0,45


Oregano 158,93 kg 3g 0,47

Sugar 0,88 kg 300g 0,26

Apple vinegar 4,38 L 0,025L 1,09

Water L 0,05L N/A





2. Rub the chicken with oil and add salt, place chicken in a pan

3. Bake the chicken for 10 minutes and flip it

4. Chop onions and fry in a pan

5. Cut carrots and boil them until soft

6. Smash the carrots and add salt, mayonnaise and onions

7. For the devil jam you can make it the day before

8. Cut peppers, chili and onion into small cubes

9. Put crushed tomatoes in a pan and add water and spices, put it on a stove and heat gently

10. Add pepper, onion and chili

11. Boil for 30 minutes

12. Add sugar and vinegar to the pot

51

13. Place the mash, chicken and the jam on a big plate

Cabbage roll with cracker

Item code M6

Serving 6


tbls Item cost €

Cabbage 1,32 kg 1kg 1,32

Oil tbls 1 N/A

Onion 0,71 kg 200g 0,14

Garlic cloves 7,95 kg 20g 0,15

Oregano 158,93 kg 15g 2,38

Dried thyme 98,21 kg 6g 1,47

White rice 0,88 kg 100g 0,08

Vegetable stock 7,54 L 0,5 3,77

Carrot 0,88 kg 50g 0,04

Zucchini 1,6 kg 50g 0,08

Salt N/A

Pepper N/A

Egg 0,13 pcs 1 0,13

Tomato paste 0,59 L 0,50 0,29

Tomato juice 1,06 L 0,625 0,66

Cracker 14,16 kg 300g 4,24




1. Remove the core from cabbage

2. Boil in a large pot with salt for about 8 minutes

3. Cool it down and remove 12 leaves

4. Heat the pan and add oil and cook onion, garlic, oregano and thyme

5. Stir in rice and add broth and boil it for 20 minutes

6. Stir in carrot, zucchini, salt and pepper

7. Cool it down and stir in egg

8. Add about 0,5 deciliters onto each leaf and roll over

52

9. Bake with tomato paste and juice in the oven at 180 degrees for over 2 hours

10. Place 2 rolls to a medium size plate and add cracker

Mud cake

Item code D1

Serving 6


tbls Item cost €

Butter 7,68 g 100 0,6

Egg 0,13 pcs 2 0,26

Sugar 0,88 g 200 0,17

Flour 1,31 g 150 0,19

Cocoa powder 9,57 kg 10g 0,09

Vanilla sugar 10.09 kg 5g 0,05

Salt N/A




1. Melt butter, whisk the egg and sugar together

2. Mix with dry ingredients

3. heat oven to 180 degrees

4. Pour into a lined cake tin and bake for 20 minutes

5. Leave it melt in the middle and put it on a small plate

53

Blueberry pie with vanilla sauce

Item code D2

Serving 8


tbls Item cost €

Butter 7,68 g 300 2,3

Sugar 0,88 g 300 0,2

Egg 0,13 pcs 2 0,26

Flour 1,31 g 400 0,52

Baking powder 13,95 g 5 0,06

Blueberries 14,27 g 500 7,13

Greek yogurt 5,34 g 400 2,14

Sugar 0,88 g 100 0,08

Egg 0,13 pcs 2 0,26

Vanilla extract 631,34 g 3g 1,8

Vanilla sauce 8,44 g 300 2,5





2. Beat the butter and sugar together

3. Mix in the egg, flour and baking powder until smooth

4. Pour the blueberries onto the pie base

5. Whisk together the Greek yogurt, sugar, egg and vanilla extract and place on top of the base

6. Bake for 30 minutes

7. Put it on a small plate and serve with vanilla sauce

54

Apple pie with vanilla ice cream

Item code D3

Serving 8


tbls Item cost €

Butter 7,68 g 125 0,96

Sugar 0,88 g 120 0,1

Egg 0,13 pcs 1 0,13

Flour 1,31 g 350 0,45


Vanilla sugar 10,09 g 10 0,01

Green apples 1,97 g 300 0,59

Cinnamon 71,17 g 3 0,21

Butter 7,68 g 15 0,11

Vanilla ice cream 3,48 L 1 3,48




1. Mix butter and sugar in a bowl by hands

2. Add the egg and whisk

3. Mix flours, baking powder and vanilla sugar together, add to the butter mix


5. Wash the apples and slice them into very thin pieces

6. Butter your pie dish

7. Spread the dough to the pie dish and set apples


9. Serve on a small plate with a scoop of vanilla ice cream

55

Super food berry mix with cream and butter cookies

Item code D4

Serving 6


tbls Item cost €


Rasberries 19,55 g 200 2,44

Strawberries 17,77 g 200 2,22

Flour 1,31 g 500 0,65


Butter 7,68 g 300 2,3

Sugar 0,88 g 250 0,22

Cream 3,66 g 100 0,36

Egg 0,13 pcs 3 0,39

Vanilla sugar 10,09 g 5g 0,05





2. Mix flour, baking powder and butter together

3. Add sugar, egg and vanilla

4. Break off pieces of the dough and roll into small balls

5. Brush the cookies with the egg white


7. Place berries in a small glass with cream and crushed in 3 cookies

56

Oven baked pancake with strawberry jam

Item code D5

Serving 8


tbls Item cost €

Butter 7,68 g 90 0,69

Flour 1,31 g 150 0,19

Sugar 0,88 g 225 0,19

Egg 0,13 pcs 4 0,52

Milk 0,89 L 0,5 0,44

Vanilla extract 631,34 g 3 1,89

Strawberry jam 5,73 g 200 1,14





2. Mix butter, flour, sugar, egg, milk and vanilla in a bowl

3. Bake in an oven for 30 minutes

4. Serve 2 pieces on a small plate with a strawberry jam

57

Coconut chocolate balls with raspberry jam

Item code D6

Serving 8


tbls Item cost €

Butter 7,68 g 100 0,76

Oats 2,66 g 190 0,5

Sugar 0,88 g 300 0,26

Vanilla sugar 10,09 g 15 0,15

Strong coffee 0,22 g 15 N/A

Cocoa 9,57 g 30 0,28

Cocoa flakes 49,18 g 100 4,91

Rasberry jam 4,7 g 300 1,41




1. Make 1 cup of strong coffee, let it cool down

2. Mix all ingredients together

3. Roll the dough into 25 small balls

4. Roll the balls in a cocoa flake

5. Serve on a small plate, put 3 balls and add raspberry jam

58

Chicken mushroom pie

Item code DM1

Serving 6


tbls Item cost €

Oil tbls 1 N/A

Chicken breast 9,28 g 600 5,56

Bacon 11,56 g 200 2,3

Onion 0,71 g 100 0,07

Mushrooms 2,3 g 250 0,57

Flour 1,31 g 30 0,04

Chicken stock 7,54 ml 400 3,01

Milk 0,89 ml 200 0,17

Packed fresh puff pastry 3,6 g 500 1,8

Egg 0,13 pcs 1 0,13




1. Heat the oil in a pan and fry the chicken for 8 minutes

2. Add bacon, mushrooms and onion

3. Tip the flour into the pan and cook for 1 minute


5. Roll the pastry to a small dish and add the chicken mixture in

6. Cover with a pastry and glaze with an egg before baking it


59

Cod fillet with boiled potato

Item code DM2

Serving 4


tbls Item cost €

Lemon juice 3,2 g 300 0,01

Butter 7,68 g 15 0,11

Flour 1,31 g 30 0,03

Salt N/A

Pepper N/A

Cod fillet 22,28 g 450 10,02

Parsley 11,52 g 15 0,17

Potatoes 1,34 g 800 1,07

Lemon peel N/A




1. Boil water and add potatoes, boil until soft, add salt

2. Preheat oven to 200 degrees

3. Mix flour and seasonings

4. Dip fillets in a lemon juice, then in flour mix to both sides and place in a baking dish

5. Bake for 12-15 minutes

6. Mix parsley and lemon peel and sprinkle them over the fish

60

Creamy shrimp pasta

Item code DM3

Serving 6

Ingredients Purchase price € Measurement Unit needed ml-g-Pcs-tbls Item cost €

Linguine pasta 5,52 g 240 1,32

Shrimp 33,04 g 400 13,21

White wine 6,38 L 0,25 1,59

Cheese 11,25 g 250 2,81

Milk 0,89 L 0,25 0,22

Garlic cloves 7,05 g 100 0,7

Salt N/A

Oregano 158,93 g 3 0,47




1. Chop the garlic

2. Boil water and add linguine pasta

3. Fry shrimps for 3 minutes

4. Cover to keep warm

5. Heat wine in a pan, add cheese, milk, garlic and salt and boil

6. Put pasta and shrimps in the pan and mix

7. Serve with oregano

61

Grilled salmon with creamy pesto sauce and mashed potatoes

Item code DM4

Serving 4


tbls Item cost €

Salmon fillet 19,24 g 440 8,46

Oil N/A

Salt N/A

Pepper N/A

Cream cheese 3,93 g 100 0,39

Milk 0,89 L 0,02 0,2

Pesto 22,24 g 15 0,33

Potatoes 1,34 g 800 1,07

Hot milk 0,89 L 0,3 0,26

Butter 7,68 g 225 1,72

Fresh parsley 11,52 g 15 0,17




1. Peel potatoes and boil until soft

2. Take out the water and mash it

3. Add in hot milk and cream cheese, salt and butter, cover it up

4. Brush both sides of salmon with oil and season it

5. Heat a pan and fry salmon 3 minutes per side

6. serve with pesto sauce and parsley

62

Ginger pork beef with creamy potatoes

Item code DM5

Serving 4


tbls Item cost €

Steak 26,74 g 400 10,69

Soy sauce 19,34 g 30 0,58

Rice vinegar 14,58 g 30 0,43

Water L 0,5 N/A

Ground ginger 10,06 g 20 0,2

Potatoes 1,34 g 800 1,07

Garlic cloves 7,05 g 9 0,06

Cream 8,44 g 200 1,68

Salt N/A





2. Slice the potatoes about 3mm thick

3. Place the slices into a bowl

4. Chop garlic and add them in the bowl

5. Pour also the cream in the bowl and mix with salt

6. Bake it for 1 hour

7. Combine soy sauce, rice vinegar, water, ground ginger and garlic powder

8. Heat a wok pan

9. Cook sauces for a 10 minute

10. Fry the steak for about 3 minutes per side

63

FOOD MENU SELLING PRICE LIST The Multiplier is calculated by 100/35 = 2,86

Food cost percentage is 35%

Food VAT is 12 %

Food menu selling price list

Code Portion cost€ Multipiler Bsp (Base

selling price) VAT 12% Bsp with VAT Final seling

price

Starters

S1 2,59 2,86 7,41 0,12 8,30 9,00

S2 2,43 2,86 6,95 0,12 7,78 8,00

S3 3,30 2,86 9,44 0,12 10,57 11,00

S4 1,00 2,86 2,86 0,12 3,20 7,00

S5 0,86 2,86 2,46 0,12 2,75 6,00

S6 0,87 2,86 2,49 0,12 2,79 6,00

Main courses

M1 3,06 2,86 8,75 0,12 9,80 14,00

M2 3,46 2,86 9,90 0,12 11,08 16,00

M3 3,56 2,86 10,18 0,12 11,40 16,00

M4 2,13 2,86 6,09 0,12 6,82 14,00

M5 2,99 2,86 8,55 0,12 9,58 15,00

M6 2,46 2,86 7,04 0,12 7,88 14,00

Desserts

D1 0,30 2,86 0,86 0,12 0,96 6,00

D2 2,15 2,86 6,15 0,12 6,89 7,00

D3 0,76 2,86 2,17 0,12 2,43 6,00

D4 1,74 2,86 4,98 0,12 5,57 6,50

D5 0,63 2,86 1,80 0,12 2,02 6,00

D6 1,03 2,86 2,95 0,12 3,30 6,00

Daily menu Monday-Friday

DM1 2,29 2,86 6,55 0,12 7,34 14,00

DM2 2,85 2,86 8,15 0,12 9,13 14,00

DM3 3,38 2,86 9,67 0,12 10,83 14,00

DM4 3,15 2,86 3,53 0,12 3,95 14,00

DM5 3,67 2,86 4,11 0,12 4,60 14,00

64

BEVERAGE MENU

Beverage codes

Code

Soft drinks

B1 Coca-Cola

B2 Coca-Cola light

B3 Coca-Cola zero

B4 7up

B5 Fever-tree tonic water

B6 Fanta

B7 Pineapple juice

B8 Apple juice

Hot drinks

B9 Juhla mokka coffee

B10 Paulig dark coffee

B11 Lipton Morocco mint tee

B12 Lipton Mandarin tee

Sparkling wine

B13 Freixenet Cava

White wine

B14 Labirue chardonnay

B15 Jacob´s creek chardonnay

B16 Vinsmosselle riesling

Red wine

B 17 Vin D´alsace pinot noir

B18 Chateau gassiol

B19 Cazeaux blaye

Stong alcohol

B20 Kyr Napue Gin

B21 Loimu mulledwine

Cider

B22 Somersby apple

B23 Strongbow gold apple

Beer

B24 Lindemans kriek

B25 Delirium tremens

B26 Karhu strong beer

B27 Lapin kulta alcohol free

B28 Olvi beer

B29 Koff lager

B30 Laitilan kukko pils cluten free

B31 Lapin kulta lager

65

B32 Finlandia sahti beer

BEVERAGE MENU SELLING PRICE LIST

Beverage selling price list

Code Cost per

unit€

Quantity served

Multipiler

Bsp (Base selling price)

VAT 21%

Bsp with VAT

Final seling price

€ Quantity

Portion cost

Soft drinks

B1 0,44 0,33 0,33 0,44 4 1,76 0,21 2,13 3,5

B2 0,48 0,33 0,33 0,48 4 1,92 0,21 2,32 3,5

B3 0,44 0,33 0,33 0,44 4 1,76 0,21 2,13 3,5

B4 0,47 0,33 0,33 0,47 4 1,88 0,21 2,27 3,5

B5 2,58 0,33 0,33 2,58 4 10,32 0,21 12,49 6

B6 0,58 0,33 0,33 0,58 4 0,7 0,21 0,85 3

B7 1,56 L 0,5L 1,56 4 3,12 0,21 3,78 4

B8 0,62 L 0,5L 0,62 4 1,24 0,21 1,5 3

Hot drinks

B9 2,9 500g 10g 0,03 4 0,12 0,21 0,14 3

B10 3,92 500g 10g 0,04 4 0,16 0,21 0,19 3

B11 1,4 20x 1 0,07 4 0,28 0,21 0,34 3

B12 2,24 20x 1 0,11 4 0,45 0,21 0,54 3

Sparkling wine

B13 8,88 0,75 0,75 8,88 4 35,52 0,21 42,98 40

White wine

B14 5,94 0,75 0,75 5,94 4 23,76 0,21 28,75 30

B15 5,91 0,75 0,75 5,91 4 23,64 0,21 28,6 30

B16 4,62 0,75 0,75 4,62 4 18,48 0,21 22,36 25

B17 6,32 0,75 0,75 6,32 4 25,28 0,21 30,59 35

Red wine

B18 7,44 1,5 L 1,5 L 7,44 4 29,76 0,21 36,01 40

B19 6,27 0,75 0,75 6,27 4 25,08 0,21 30,35 35

Strong alcohol

B20 33,43 0,5 L 0,04L 1,34 4 5,35 0,21 6,47 7

B21 11,56 0,75 L 0,75 L 11,56 4 46,24 0,21 55,95 40

Cider

B22 1,31 0,33 0,33 1,31 4 5,24 0,21 6,34 6

B23 0,99 0,33 0,33 0,99 4 3,96 0,21 4,79 5

Beer

B24 0,85 0,25 0,25 0,85 4 3,4 0,21 4,11 5

B25 1,17 0,33 0,33 1,17 4 4,68 0,21 5,66 6

B26 3,67 0,57 0,57 3,67 4 14,68 0,21 17,76 8

66

B27 1,03 0,33 0,33 1,03 4 4,12 0,21 4,99 5

B28 1,69 0,33 0,33 1,69 4 6,76 0,21 8,18 5

B29 1,64 0,33 0,33 1,64 4 6,56 0,21 7,94 6

B30 1,77 0,75 0,75 1,77 4 7,08 0,21 8,57 6

B31 2,5 0,5 0,5 2,5 4 10 0,21 12,1 6

B32 8,87 0,75 0,75 8,87 4 35,48 0,21 42,93 16

HIGH LOW

The high, low method is showing the busy days for the first 3 months after opening the SKAGEN restaurant

as well as the days that are not so busy at the restaurant.

November High Low December High Low 1 High 1 Low 2 High 2 High 3 High 3 High 4 Low 4 High 5 High 5 High 6 High 6 High Finnish national day

7 High 7 High 8 High 8 High 9 High 9 Low

10 High 10 Low 11 Low Armistice Day 11 High 12 Low 12 High 13 High 13 High 14 High 14 High 15 High 15 High 16 High 16 Low 17 High 17 Low 18 Low 18 High 19 Low 19 High 20 High 20 High 21 High 21 High 22 High 22 High 23 High 23 Low 24 High 24 Closed

25 Low 25 Closed

67

26 Low 26 Low 27 High 27 High 28 High 28 High 29 High 29 High 30 High 30 High

31 Low

January High Low 1 Closed

2 Low 3 High 4 High 5 High Low 6 Low 7 Low 8 High 9 High

10 High 11 High 12 High 13 High 14 Low 15 Low 16 High 17 High 18 High 19 High 20 High 21 Low 22 Low 23 High 24 High 25 High 26 High 27 High 28 Low 29 Low 30 High 31 Low

68

OCCUPANCY PROCENTAGE

NOVEMBER The opening days will be successful because we are a new restaurant and we have done some promotions

before opening. On the opening days we make some offers.

November

The opening 1-4.11 Week 2 Week 3 Week 4 week 5

90 % 75 % 70 % 80 % 70 %

DECEMBER In December Brussels are going to be full because of the Christmas market. We will see this on the

occupancy. Finland’s independence day will be on 6th of December and we are going to have an event on

that day at the restaurant. End of the December is not so busy anymore because of Christmas. We are

going to be closed on 24-25.12 and give our employees the time to be with their family at Christmas time.

December

1-2.12 Week 1 Week 2 Week 3 Week 4

75 % 80 % 70 % 60 % 65 %

JANUARY The occupancy of the weeks in January is lower because the European parliament is closed the first week in

January. And people have used all their money on Christmas and New years eve.

January

Week 1 Week 2 Week 3 Week 4

60 % 65 % 70 % 75 %

69

OMNES Omnes 1 & 2 are restaurant’s marketing tools used to check what are the guest’s expectation about pricing

and do we meet those with our prices. Those are used to determine whether our menu selling prices are

balanced enough to satisfy guest expectations.

OMNES 1 Omnes 1- Price range

After creating our menu, we use Omnes 1 to verify if our guests are happy with our price range of our

menu. Analyzing the results we see if we need to take any action and change our prices so our guests are

happy to pay it.

Calculation technic

1. At first we analyze the different between the most expensive menu item and the cheapest one. So

we divide the most expensive item from the least expensive item.

2. This should be 2.5 (up to 3 if the menu contains a lot of items)

Calculation

Highest price 16€

Lowest price 6€

16€/6€= 2,67€

OMNES 2

Omnes 2 -Price variation within a product range

Calculation technic

1. At first we analyze the difference between the highest and the lowest price. The price difference comes

when the lowest price is deducted from the higher price.

2. Divide the price difference by 3 because we have 3 different kinds of pricing categories: low, medium and

high price category

3. Add the result of the step 2 to the lowest price and you have the limits of the low price category. Low

price category= The cheapest item and the cheapest item plus the difference between the most expensive

and the cheapest item. Repeat the same for medium and high price categories and you have each

category’s price range limits.

70

Calculation:

For starters:

1. 11€-6€= 5€

2. 5/3 = 1,67

3. 6€+1,67€= 7,67€ Low 7,67€+1,67€= 9,34€ Medium 9,34€+1,67€= 11€ High

For Main courses:

1. 16€-14€= 2€

2. 2€73= 0,67€

3. 14€+0,67€= 14,67€ Low

14,67€+0,67= 15,34€ Medium

15,34€+0,67€= 16€ High

For dessert:

1. 7€-6€= 1€

2. 1€/3= 0,33€

3. 6€+0,33€= 6,33€ Low

6,33€+0,33€= 6,66€

6,66€+0,33€= 7€ High

71

Code Portion cost€ Category

Starters

S1 9,00 Medium

S2 8,00 Medium

S3 11,00 High

S4 7,00 Low

S5 6,00 Low

S6 6,00 Low

Main courses

M1 14,00 Low

M2 16,00 High

M3 16,00 High

M4 14,00 Low

M5 15,00 Medium

M6 14,00 Low

Desserts

D1 6,00 Low

D2 7,00 High

D3 6,00 Low

D4 6,50 Medium

D5 6,00 Low

D6 6,00 Low

Daily menu Monday-Friday

DM1 14,00 DM2 14,00 DM3 14,00 DM4 14,00 DM5 14,00

FORECASTING

Forecasting is very important for many organizations because it gives an idea of expected results. By

forecasting, we predict the expected amount of how many dishes and beverages the restaurant is going to

sell in the future. After getting the idea of expected results we can better predict how many staff we will

need per day and how much food and beverages we should sell.

Forecast involves uncertainty because we can’t be sure about competition, occupancy percentage or

guests´ demands. At the end of each month, it’s important to compare the reality to the forecast so we can

see if we should make some changes for our further forecasting. After a one operating year the forecasting

will be easier when we have the historical data is telling how we have succeeded. We will forecast next

three months, November, December and January.

72

FOOD FORECAST

We are open from 12pm to 10pm on Monday to Sunday. Lunch time is a very busy time for the restaurant

because of the surrounding companies and we are located in the central. For lunch we offer Daily menu at

12pm to 3pm and guests can also order from our menu. Dinner is a time for relaxing and that’s why we sell

more starters, desserts and alcoholic beverages at dinnertime compared to lunchtime.

CALCULATION BEHIND FORECAST

1. SKAGEN has 75 seats. At the opening days our occupancy percentage is 90% We calculate 75*0,90=67,5

visiting guests

2. In average the number of dishes per guest is served 1,5 per lunch and 2,5 for dinner. During lunch our

guests order 68*1,5=102 dishes During dinner 68*2,5= 170 dishes

3. Saturday (*2 because lunch and dinner) 170*2=340 and on Sunday 170*2=340

Lunch: Main courses 102/2= 51, Starters/Desserts 51/2=25, no daily specials at the weekend

Dinner: Main courses 340/2=120, Starters/Desserts 170/2=85

73

NOVEMBER FOOD

November (food)

1.11-30.11.2018

Code Selling price 1.11-4.11 week 2 week 3 week 4 week 5 Total: Revenue €

€ Lunch

Dinner

Lunch

Dinner

Lunch

Dinner

Lunch

Dinner

Lunch

Dinner

Lunch

Dinner

Lunch

Dinner

STARTERS

S1 9,00 20 92 28 97 18 67 36 102 29 99 131 457 117

9 4113 S2 8,00 8 32 14 76 11 66 15 66 6 48 54 288 432 2304 S3 11,00 10 17 4 61 15 58 14 61 18 61 61 258 671 2838 S4 7,00 8 43 7 75 17 56 17 56 9 67 58 297 406 2079 S5 6,00 9 32 8 77 12 66 8 75 15 48 52 298 312 1788 S6 6,00 12 52 9 69 18 51 15 60 14 41 68 273 408 1638 Total sold 67 268 70 455 91 364 105 420 91 364 424

1871

3408

14760

M1 14,00 25 55 25 71 26 68 23 76 17 56 116 326 162

4 4564

M2 16,00 25 45 13 92 21 72 21 67 11 54 91 330 145

6 5280

M3 16,00 26 48 9 59 19 58 23 78 12 61 89 304 142

4 4864

M4 14,00 23 32 19 76 12 61 16 71 22 68 92 308 128

8 4312

M5 15,00 21 42 22 83 9 62 19 61 19 51 90 299 135

0 4485

M6 14,00 14 46 24 74 17 43 18 67 23 74 96 304 134

4 4256 Total sold 134 268 112 455 104 364 120 420 104 364 574

1871

8486

27761

D1 6,00 8 22 15 38 18 37 15 54 16 37 72 188 432 188 D2 7,00 10 13 7 43 21 32 23 36 18 38 79 162 553 162 D3 6,00 20 26 11 29 14 35 22 31 17 33 84 154 504 154

D4 6,50 10 14 12 38 12 23 9 21 18 19 61 115 396

,5 115 D5 6,00 7 32 16 37 15 36 15 35 7 25 60 165 360 165 D6 6,00 12 27 9 42 11 19 21 33 15 30 68 151 408 151 Total sold 67 134 70 227 91 182 105 210 91 182 424 935

2654 935

DM1 14,00 56 43 48 41 188 0 263

2 0

DM2 14,00 57 57 67 54 235 0 329

0 0

DM3 14,00 54 51 63 56 224 0 313

6 0 DM4 14,00 67 55 58 60 56 296 0 414 0

74

4

DM5 14,00 67 58 51 62 53 291 0 407

4 0 Total sold 134 0 280 0 260 0 300 0 260 0 587 0

17276 0

Totals 402 670 532 113

7 546 910 630 105

0 546 910 318

24 4345

6

Total revenue 75279,5

€

DECEMBER FOOD

December (food)

1.12-31.12.2018

Code Selling price

1-2.12.2018 week 1 week 2 week 3 week 4 Total: Revenue €

€ Lunch

Dinner

Lunch

Dinner

Lunch

Dinner

Lunch

Dinner

Lunch

Dinner

Lunch

Dinner

Lunch

Dinner

STARTERS

S1 9,00 9 31 29 104 33 55 24 64 21 58 116 312 104

4 280

8

S2 8,00 5 13 18 71 11 35 7 36 8 32 49 187 392 149

6

S3 11,00 2 18 15 55 8 25 18 32 18 18 61 148 671 162

8

S4 7,00 5 18 14 67 14 46 13 42 14 36 60 209 420 146

3

S5 6,00 5 8 11 77 14 44 11 35 11 32 52 196 312 117

6

S6 6,00 2 24 18 46 11 14 6 28 13 21 50 133 300 798

Total sold 28 112 105 420 91 219 79 237 85 197 388

1185

3139

9369

M1 14,00 13 14 25 71 8 68 13 76 6 56 65 285 910 399

0

M2 16,00 9 20 21 66 12 76 11 67 14 54 67 283 107

2 452

8

M3 16,00 13 23 10 59 26 58 12 78 14 61 75 279 120

0 446

4

M4 14,00 5 24 9 68 12 65 16 71 23 68 65 296 910 414

4

M5 15,00 6 15 33 78 22 67 22 65 16 51 99 276 148

5 414

0

M6 14,00 10 16 22 78 24 43 16 79 25 67 97 283 135

8 396

2

Total sold 56 112 120 420 104 377 90 436 98 357 468

1702

6935

25228

D1 6,00 4 7 23 18 18 43 15 54 12 37 72 159 432 159

75

D2 7,00 3 11 24 33 15 32 27 46 24 42 93 164 651 164

D3 6,00 6 7 18 31 13 35 6 31 16 41 59 145 354 145

D4 6,50 4 13 19 42 10 44 7 28 11 28 51 155 331,

5 155

D5 6,00 6 5 11 35 14 41 8 35 13 35 52 151 312 151

D6 6,00 5 13 10 51 21 32 16 45 9 35 61 176 366 176

Total sold 28 56 105 210 91 227 79 239 85 218 388 950

2447 950

DM1 14,00 52 43 38 48 181 0 253

4 0

DM2 14,00 61 57 43 54 215 0 301

0 0

DM3 14,00 64 58 51 38 211 0 295

4 0

DM4 14,00 0 56 50 49 53 208 0 291

2 0

DM5 14,00 0 67 52 44 52 215 0 301

0 0

Total sold 0 0 300 0 260 0 225 0 245 0 423 0

14420 0

Totals 112 280 630 105

0 546 823 473 912 513 772 269

41 355

47

Total revenue 62487,5

€

JANUARY FOOD

January (food)

1.1-31.1.2018

Code Selling price week 1 week 2 week 3 week 4 Total: Revenue €

€ Lunch

Dinner

Lunch

Dinner

Lunch

Dinner

Lunch

Dinner

Lunch

Dinner

Lunch

Dinner

STARTERS

S1 9,00 20 92 27 60 33 99 38 120 118 371 106

2 3339

S2 8,00 8 32 8 32 16 59 14 79 46 202 368 1616

S3 11,00 10 43 14 66 10 51 21 48 55 208 605 2288

S4 7,00 8 43 14 55 8 39 19 68 49 205 343 1435

S5 6,00 18 43 9 61 12 49 13 79 52 232 312 1392

S6 6,00 15 62 13 67 12 67 8 61 48 257 288 1542

Total sold 79 315 85 341 91 364 113 455 368 1475

2978

11612

M1 14,00 16 55 22 70 8 68 14 76 60 269 840 3766

76

M2 16,00 20 61 10 44 12 76 32 72 74 253 118

4 4048

M3 16,00 15 57 10 59 31 58 13 78 69 252 110

4 4032

M4 14,00 14 50 13 79 8 55 21 69 56 253 784 3542

M5 15,00 16 45 24 34 23 64 24 78 87 221 130

5 3315

M6 14,00 9 47 19 55 22 43 26 82 76 227 106

4 3178

Total sold 90 315 98 341 104 364 130 455 422 1475

6281

21881

D1 6,00 8 22 11 38 18 17 19 54 56 131 336 131

D2 7,00 10 21 24 24 21 15 22 46 77 106 539 106

D3 6,00 20 23 13 16 14 35 22 31 69 105 414 105

D4 6,50 10 19 19 21 7 42 14 28 50 110 325 110

D5 6,00 16 44 7 35 8 41 18 40 49 160 294 160

D6 6,00 14 29 11 36 23 32 18 28 66 125 396 125

Total sold 78 158 85 170 91 182 113 227 367 737

2304 737

DM1 14,00 0 34 38 49 121 0 169

4 0

DM2 14,00 46 53 39 49 141 0 197

4 0

DM3 14,00 58 50 64 78 192 0 268

8 0

DM4 14,00 57 57 62 77 253 0 354

2 0

DM5 14,00 64 51 57 72 244 0 341

6 0

Total sold 225 0 245 0 260 0 325 0 497 0

13314 0

Totals 472 788 513 852 546 910 681 1137 248

77 3423

0

Total revenue 59107

€

77

THREE MONTH FOOD FORECAST SUMMARY

Three month food forecast summary

Code Selling price November December January

Total lunch+dinner

Total revenue

S1 9,00 588 428 489 1505 13545 S2 8,00 342 236 248 826 6608 S3 11,00 319 209 263 791 8701 S4 5,00 355 269 254 878 4390 S5 4,00 350 248 284 882 3528 S6 4,00 341 183 305 829 3316 M1 14,00 442 350 329 1121 15694 M2 16,00 421 350 327 1098 17568 M3 16,00 393 354 321 1068 17088 M4 13,00 400 361 309 1070 13910 M5 14,00 389 375 308 1072 15008 M6 13,00 400 380 303 1083 14079 D1 4,00 260 231 187 678 2712 D2 7,00 241 257 183 681 4767 D3 5,00 238 204 174 616 3080 D4 6,50 176 206 160 542 3523 D5 4,50 225 203 209 637 2866,5 D6 5,00 219 237 191 647 3235 DM1 12,00 188 181 121 490 5880 DM2 12,00 235 215 141 591 7092 DM3 12,00 224 211 192 627 7524 DM4 12,00 296 208 253 757 9084 DM5 12,00 291 215 244 750 9000 Total 19239 192198,5 €

BEVERAGE FORECASTING

Forecasting beverages we have used the same kind of calculation method and the same occupancy

percentage as earlier with the food forecast.

SKAGEN have 75 seats. In the opening days our occupancy percentage is 90% We calculate 75*0,90=68

visiting guests

On average the number of beverages served per guest is 1,5 per lunch and 2,5 for dinner. During lunch our

guests order 68*1,5=102 beverages and During dinner 68*2,5= 170 beverages per guest.

78

NOVEMBER BEVERAGES

November (beverages)

1.11-30.11.2018

Code Selling price

1.11-4.11 week 2 week 3 week 4 week 5 Total: Revenue €

€

Lunch

Dinner

Lunch

Dinner

Lunch

Dinner

Lunch

Dinner

Lunch

Dinner

Lunch

Dinner

Lunch Dinner

Beverages

B1 3,50 20 33 38 55 49 55 34 64 38 58 179 265

626,5 927,5

B2 3,50 25 27 19 67 25 35 47 61 56 32 172 222 602 777

B3 3,50 33 35 32 55 44 25 21 47 59 18 189 180

661,5 630

B4 3,50 22 41 35 45 48 43 38 54 46 36 189 219

661,5 766,5

B5 6,00 9 6 12 22 43 7 11 25 5 15 80 75 480 450

B6 3,00 18 12 13 45 33 31 37 50 21 32 122 170 732 510

B7 4,00 22 15 28 33 44 11 33 47 35 22 162 128 512 512

B8 3,00 15 43 22 61 41 14 51 28 29 21 158 167 474 501

B9 3,00 16 38 37 56 33 48 45 31 7 56 138 229 414 687

B10 3,00 20 16 37 66 12 32 37 30 14 45 120 189 360 567

B11 3,00 15 36 33 49 31 58 21 25 12 61 112 229 336 687

B12 3,00 25 33 31 48 28 65 25 42 8 68 117 256 351 768

B13 40,00 1 0 0 1 0 0 0 2 0 0 1 3 40 120

B14 30,00 10 4 9 18 8 32 3 25 3 42 33 121 990 3630

B15 30,00 20 5 9 23 9 35 4 31 6 41 48 135 1440 4050

B16 25,00 10 6 8 24 7 44 2 28 7 28 34 130 850 3250

B17 35,00 8 12 15 18 7 41 5 35 13 35 48 141 1680 4935

B18 40,00 5 8 11 9 3 32 1 32 16 31 36 112 1440 4935

B19 35,00 4 6 14 14 11 16 4 45 9 16 42 97 1470 3395

B20 7,00 22 13 40 22 17 21 12 55 11 31 102 142 714 994

B21 40,00 2 2 7 3 1 4 5 8 3 16 18 33 720 1320

B22 6,00 12 33 22 21 7 33 21 33 15 42 77 162 462 972

B23 5,00 11 15 17 21 6 15 15 25 31 16 80 92 400 460

B24 5,00 6 25 16 16 8 42 15 41 15 15 60 139 300 695

B25 6,00 5 17 14 17 11 16 19 14 22 32 71 96 426 576

79

B26 8,00 3 3 2 6 0 4 3 9 6 2 14 24 112 192

B27 5,00 8 22 4 22 2 33 31 45 25 22 70 144 350 720

B28 5,00 6 33 22 39 3 41 7 26 18 14 56 153 280 765

B29 6,00 5 41 16 33 6 15 12 12 7 12 46 113 276 678

B30 6,00 7 19 15 31 6 14 26 9 5 31 59 104 354 624

B31 6,00 12 68 11 36 8 54 41 67 6 25 78 104 468 624

B32 16,00 8 8 1 8 0 2 4 4 3 3 16 25 256 400

Totals 40

5 675 59

0 984 55

1 918 63

0 105

0 55

1 918 2727 4399 6588 41118

Total revenue

41 118,00 €

DECEMBER BEVERAGES December

(beverages)

1.12-31.12.2018

Code Selling price

1-2.12.201

8 week 1 week 2 week 3 week 4 Total: Revenue €

€

Lunch

Dinner

Lunch

Dinner

Lunch

Dinner

Lunch

Dinner

Lunch

Dinner

Lunch

Dinner

Lunch Dinner

Beverages

B1 3,50 11 12 45 51 63 52 28 55 42 67 189 237

661,5 829,5

B2 3,50 8 14 45 69 33 56 34 56 45 55 165 250

577,5 875

B3 3,50 12 16 40 45 45 43 16 36 56 33 169 173

591,5 605,5

B4 3,50 14 18 51 52 35 26 45 29 36 33 181 158

633,5 553

B5 6,00 1 2 12 36 22 8 6 22 7 21 48 89 288 534

B6 3,00 15 12 13 41 28 43 43 43 17 18 116 157 696 471

B7 4,00 7 15 39 26 41 36 29 29 43 29 159 135 540 540

B8 3,00 8 14 22 53 32 22 47 29 37 31 146 149 438 447

B9 3,00 9 12 51 43 18 41 36 18 8 43 122 157 366 471

B10 3,00 20 16 46 59 34 37 41 19 45 44 186 175 558 525

B11 3,00 15 11 33 36 17 49 18 17 32 56 115 169 345 507

B12 3,00 3 8 31 42 42 50 12 32 39 60 127 192 381 576

B13 40,00 0 0 2 8 0 1 0 0 0 1 2 10 80 400

B14 30,00 1 4 6 32 3 18 4 12 2 5 16 71 480 2130

B15 30,00 2 5 9 27 2 16 5 17 4 13 22 78 660 2340

B16 25,00 11 6 9 31 5 17 6 31 3 17 34 102 850 2550

B17 35,00 3 3 5 17 7 37 1 28 8 13 24 98 840 3430

B18 40,00 1 4 8 11 6 27 3 26 9 18 27 86 1080 3430

80

B19 35,00 0 2 6 12 7 16 2 21 7 7 22 58 770 2030

B20 7,00 0 2 12 36 13 21 8 43 3 12 36 114 252 798

B21 40,00 0 0 3 7 0 3 4 3 0 4 7 17 280 680

B22 6,00 2 3 31 18 14 45 16 17 7 26 70 109 420 654

B23 5,00 3 6 16 15 17 32 13 14 9 33 58 100 290 500

B24 5,00 6 8 8 19 6 44 9 32 11 26 40 129 200 645

B25 6,00 5 9 16 12 9 16 8 7 9 34 47 78 282 468

B26 8,00 0 7 6 8 1 3 1 5 2 4 10 27 80 216

B27 5,00 1 14 2 32 13 33 12 31 8 17 36 127 180 635

B28 5,00 1 17 13 54 12 41 7 17 8 33 41 162 205 810

B29 6,00 2 14 17 58 11 15 5 24 4 31 39 142 234 852

B30 6,00 3 9 19 41 7 14 3 15 7 29 39 108 234 648

B31 6,00 5 14 11 53 8 54 10 56 3 37 37 108 222 648

B32 16,00 0 4 3 6 0 2 0 3 0 3 3 18 48 288

Totals 16

9 281 63

0 105

0 55

1 918 47

2 787 51

1 853 2333 3783 3697 31086

Total revenue

31 086,00 €

JANUARY BEVERAGES January

(beverages)

1.11-30.11.2018

Code Selling price week 1 week 2 week 3 week 4 Total: Revenue €

€

Lunch

Dinner

Lunch

Dinner

Lunch

Dinner

Lunch

Dinner

Lunch

Dinner

Lunch Dinner

Beverages

B1 3,50 43 48 55 56 56 44 53 66 207 214

724,5 749

B2 3,50 44 43 41 61 43 54 56 61 184 219 644 766,5

B3 3,50 31 57 37 62 26 36 44 43 138 198 483 693

B4 3,50 18 56 29 43 43 51 25 44 115 194

402,5 679

B5 6,00 4 8 11 14 12 11 8 14 35 47 210 282

B6 3,00 16 33 24 33 45 25 42 33 127 124 762 372

B7 4,00 19 24 36 27 43 34 27 45 125 130 520 520

B8 3,00 33 38 41 32 45 22 44 31 163 123 489 369

B9 3,00 31 25 25 54 52 26 51 46 159 151 477 453

B10 3,00 45 41 33 44 36 27 61 61 175 173 525 519

B11 3,00 17 26 12 41 32 34 18 43 79 144 237 432

81

B12 3,00 39 45 45 41 25 43 42 27 151 156 453 468

B13 40,00 0 0 0 0 0 1 0 1 0 2 0 80

B14 30,00 6 15 4 14 3 15 1 15 14 59 420 1770

B15 30,00 7 13 5 7 4 26 3 23 19 69 570 2070

B16 25,00 4 3 6 21 2 38 5 12 17 74 425 1850

B17 35,00 2 15 3 11 7 16 6 16 18 58 630 2030

B18 40,00 3 5 6 7 5 13 3 25 17 50 680 2030

B19 35,00 5 8 7 12 6 32 1 33 19 85 665 2975

B20 7,00 18 24 13 15 12 22 1 16 44 77 308 539

B21 40,00 1 1 3 1 0 3 1 2 5 7 200 280

B22 6,00 14 24 12 14 12 45 21 43 59 126 354 756

B23 5,00 9 8 11 15 7 39 12 24 39 86 195 430

B24 5,00 8 9 7 16 6 33 1 33 22 91 110 455

B25 6,00 6 15 8 24 9 47 12 12 35 98 210 588

B26 8,00 1 5 1 3 0 5 0 4 2 17 16 136

B27 5,00 12 41 3 33 12 33 15 56 42 163 210 815

B28 5,00 6 35 11 41 3 31 3 43 23 150 115 750

B29 6,00 3 36 7 26 1 46 5 33 16 141 96 846

B30 6,00 2 22 8 45 1 18 14 21 25 106 150 636

B31 6,00 24 58 6 35 3 47 14 56 47 106 282 636

B32 16,00 1 6 1 5 0 1 1 2 3 14 48 224

Total 47

2 787 51

1 853 55

1 918 59

0 984 2124 3452 2959 26198,

5

Total revenue

26 198,50 €

82

THREE MONTHS BEVERAGE FORECASTING SUMMARY

Three months beverage forecasting summary

Code Selling price November December January Total

Total revenue

B1 3,50 444 426 421 1291 4518,5

B2 3,50 394 415 403 1212 4242

B3 3,50 369 342 336 1047 3664,5

B4 3,50 408 339 309 1056 3696

B5 6,00 155 137 82 374 2244

B6 3,00 292 273 251 816 2448

B7 4,00 290 294 255 839 3356

B8 3,00 325 295 286 906 2718

B9 3,00 367 279 310 956 2868

B10 3,00 309 361 348 1018 3054

B11 3,00 341 284 223 848 2544

B12 3,00 373 319 307 999 2997

B13 40,00 4 12 2 18 720

B14 30,00 154 87 73 314 9420

B15 30,00 183 100 88 371 11130

B16 25,00 164 136 91 391 9775

B17 35,00 189 122 76 387 13545

B18 40,00 148 113 67 328 13120

B19 35,00 139 80 104 323 11305

B20 7,00 244 150 121 515 3605

B21 40,00 51 24 12 87 3480

B22 6,00 239 179 185 603 3618

B23 5,00 172 158 125 455 2275

B24 5,00 199 169 113 481 2405

B25 6,00 167 125 133 425 2550

B26 8,00 38 37 19 94 752

B27 5,00 214 163 205 582 2910

B28 5,00 209 203 173 585 2925

B29 6,00 159 181 157 497 2982

B30 6,00 163 147 131 441 2646

B31 6,00 182 145 153 480 2880

B32 16,00 41 21 17 79 1264

Total 7126 6116 5576 18 818,00 € 141 657,00 €

83

MOTHLY SALES ANALYSIS

NOVEMBER (FOOD)

Monthly food sales analysis (November)

Code Portion

cost Selling price

Number of

dishes sold

Total food cost

Total revenue Total CM

S1 2,59 9,00 588 1522,92 5292 3769,08

S2 2,43 8,00 342 831,06 2736 1904,94

S3 3,30 11,00 319 1052,7 3509 2456,3

S4 1,00 7,00 355 355 2485 2130

S5 0,86 6,00 350 301 2100 1799

S6 0,87 6,00 341 296,67 2046 1749,33

Total 2295 4359,35 18168 13808,65

M1 3,06 14,00 442 1352,52 6188 4835,48

M2 3,46 16,00 421 1456,66 6736 5279,34

M3 3,56 16,00 393 1399,08 6288 4888,92

M4 2,13 14,00 400 852 5600 4748

M5 2,99 15,00 389 1163,11 5835 4671,89

M6 2,46 14,00 400 984 5600 4616

Total 2445 7207,37 36247 29039,63

D1 0,30 6,00 260 78 1560 1482

D2 2,15 7,00 241 518,15 1687 1168,85

D3 0,76 6,50 238 180,88 1547 1366,12

D4 1,74 6,00 176 306,24 1056 749,76

D5 0,63 6,00 225 141,75 1350 1208,25

D6 1,03 6,00 219 225,57 1314 1088,43

Total 1359 1450,59 8514 7063,41

DM1 2,29 14,00 188 430,52 2632 2201,48

DM2 2,85 14,00 235 669,75 3290 2620,25

DM3 3,38 14,00 224 757,12 3136 2378,88

DM4 3,15 14,00 296 932,4 4144 3211,6

DM5 3,67 14,00 291 1067,97 4074 3006,03

Total 1234 3857,76 17276 13418,24

TOTAL 7333 16875,07 80205 63329,93

€

84

DECEMBER (FOOD) Monthly food sales analysis (December)

Code Portion

cost Selling price

Number of

dishes sold

Total food cost


S1 2,59 9,00 428 1108,52 3852 2743,48

S2 2,43 8,00 236 573,48 1888 1314,52

S3 3,30 11,00 209 689,7 2299 1609,3

S4 1,00 7,00 269 269 1883 1614

S5 0,86 6,00 248 213,28 1488 1274,72

S6 0,87 6,00 183 159,21 1098 938,79

Total 1573 3013,19 12508 9494,81

M1 3,06 14,00 350 1071 4900 3829

M2 3,46 16,00 350 1211 5600 4389

M3 3,56 16,00 354 1260,24 5664 4403,76

M4 2,13 14,00 361 768,93 5054 4285,07

M5 2,99 15,00 375 1121,25 5625 4503,75

M6 2,46 14,00 380 934,8 5320 4385,2

Total 2170 6367,22 32163 25795,78

D1 0,30 6,00 231 69,3 1386 1316,7

D2 2,15 7,00 257 552,55 1799 1246,45

D3 0,76 6,50 204 155,04 1326 1170,96

D4 1,74 6,00 206 358,44 1236 877,56

D5 0,63 6,00 203 127,89 767,34 639,45

D6 1,03 6,00 237 244,11 1422 1177,89

Total 1338 1507,33 7936,34 6429,01

DM1 2,29 14,00 181 414,49 2534 2119,51

DM2 2,85 14,00 215 612,75 3010 2397,25

DM3 3,38 14,00 211 713,18 2954 2240,82

DM4 3,15 14,00 208 655,2 2912 2256,8

DM5 3,67 14,00 215 789,05 3010 2220,95

Total 1030 3184,67 14420 11235,33

TOTAL 6111 14072,41 67027,34 52954,93

€

JANUARY (FOOD)

85

Monthly food sales analysis (January)

Code Portion

cost Selling price

Number of

dishes sold

Total food cost


S1 2,59 9,00 489 1266,51 4401 3134,49

S2 2,43 8,00 248 602,64 1984 1381,36

S3 3,30 11,00 263 867,9 2893 2025,1

S4 1,00 7,00 254 254 1778 1524

S5 0,86 6,00 284 244,24 1704 1459,76

S6 0,87 6,00 305 265,35 1830 1564,65

Total 1843 3500,64 14590 11089,36

M1 3,06 14,00 329 1006,74 4606 3599,26

M2 3,46 16,00 327 1131,42 5232 4100,58

M3 3,56 16,00 321 1142,76 5136 3993,24

M4 2,13 14,00 309 658,17 4326 3667,83

M5 2,99 15,00 308 920,92 4620 3699,08

M6 2,46 14,00 303 745,38 4242 3496,62

Total 1897 5605,39 28162 22556,61

D1 0,30 6,00 187 56,1 1122 1065,9

D2 2,15 7,00 183 393,45 1281 887,55

D3 0,76 6,50 174 132,24 1131 998,76

D4 1,74 6,00 160 278,4 960 681,6

D5 0,63 6,00 209 131,67 1254 1122,33

D6 1,03 6,00 191 196,73 1146 949,27

Total 1104 1188,59 6894 5705,41

DM1 2,29 14,00 121 277,09 1694 1416,91

DM2 2,85 14,00 141 401,85 1974 1572,15

DM3 3,38 14,00 192 648,96 2688 2039,04

DM4 3,15 14,00 253 796,95 3542 2745,05

DM5 3,67 14,00 244 895,48 3416 2520,52

Total 951 3020,33 13314 10293,67

TOTAL 5795 13314,95 62960 49645,05

€

86

MONTH SUMMARY (FOOD)

MONTHLY SALES ANALYSIS (FOOD)

Code Portion

cost Selling price

Number of

dishes sold

Total food cost


S1 2,59 9,00 1505 3897,95 13545 9647,05 S2 2,43 8,00 826 2007,18 6608 4600,82 S3 3,30 11,00 791 2610,3 8701 6090,7 S4 1,00 7,00 878 878 6146 5268 S5 0,86 6,00 882 758,52 5292 4533,48 S6 0,87 6,00 829 721,23 4974 4252,77 Total 5711 10873,18 45266 34392,82 M1 3,06 14,00 1121 3430,26 15694 12263,74 M2 3,46 16,00 1098 3799,08 17568 13768,92 M3 3,56 16,00 1068 3802,08 17088 13285,92 M4 2,13 14,00 1070 2279,1 14980 12700,9 M5 2,99 15,00 1072 3205,28 16080 12874,72 M6 2,46 14,00 1083 2664,18 15162 12497,82 Total 6512 19179,98 96572 77392,02 D1 0,30 6,00 678 203,4 4068 3864,6 D2 2,15 7,00 681 1464,15 4767 3302,85 D3 0,76 6,50 634 481,84 4121 3639,16 D4 1,74 6,00 542 943,08 3252 2308,92 D5 0,63 6,00 637 401,31 3822 3420,69 D6 1,03 6,00 647 666,41 3882 3215,59 Total 3819 4160,19 23912 19751,81 DM1 2,29 14,00 490 1122,1 6860 5737,9 DM2 2,85 14,00 591 1684,35 8274 6589,65 DM3 3,38 14,00 627 2119,26 8778 6658,74 DM4 3,15 14,00 757 2384,55 10598 8213,45 DM5 3,67 14,00 750 2752,5 10500 7747,5 Total 3215 10062,76 45010 34947,24 TOTAL 19257 44276,11 210760

166 483,89 €

87

NOVEMBER (BEVERAGES)

Monthly Beverage sales analysis (November)

Code Portion

cost Selling price

Number of

dishes sold

Total food cost


B1 0,44 3,50 444 195,36 1554 1358,64

B2 0,48 3,50 394 189,12 1379 1189,88

B3 0,44 3,50 369 162,36 1291,5 1129,14

B4 0,47 3,50 408 191,76 1428 1236,24

B5 2,58 6,00 155 399,9 930 530,1

B6 0,58 3,00 292 169,36 876 706,64

B7 1,56 4,00 290 452,4 1160 707,6

B8 0,62 3,00 325 201,5 975 773,5

B9 0,03 3,00 367 11,01 1101 1089,99

B10 0,04 3,00 309 12,36 927 914,64

B11 0,07 3,00 341 23,87 1023 999,13

B12 0,11 3,00 373 41,03 1119 1077,97

B13 8,88 40,00 4 35,52 160 124,48

B14 5,94 30,00 154 914,76 4620 3705,24

B15 5,91 30,00 183 1081,53 5490 4408,47

B16 4,62 25,00 164 757,68 4100 3342,32

B17 6,32 35,00 189 1194,48 6615 5420,52

B18 7,44 40,00 148 1101,12 5920 4818,88

B19 6,27 35,00 139 871,53 4865 3993,47

B20 1,34 7,00 244 326,96 1708 1381,04

B21 11,56 40,00 51 589,56 2040 1450,44

B22 1,31 6,00 239 313,09 1434 1120,91

B23 0,99 5,00 172 170,28 860 689,72

B24 0,85 5,00 199 169,15 995 825,85

B25 1,17 6,00 167 195,39 1002 806,61

B26 3,67 8,00 38 139,46 304 164,54

B27 1,03 5,00 214 220,42 1070 849,58

B28 1,69 5,00 209 353,21 1045 691,79

B29 1,64 6,00 159 260,76 954 693,24

B30 1,77 6,00 163 288,51 978 689,49

B31 2,5 6,00 182 455 1092 637

B32 8,87 16,00 41 363,67 656 292,33

Total 7126 11852,11 59671,5 47 819,39 €

88

DECEMBER (BEVERAGES)

Monthly Beverage sales analysis (December)

Code Portion

cost Selling price

Number of

dishes sold

Total food cost


B1 0,44 3,50 426 187,44 1491 1303,56

B2 0,48 3,50 415 199,2 1452,5 1253,3

B3 0,44 3,50 342 150,48 1197 1046,52

B4 0,47 3,50 339 159,33 1186,5 1027,17

B5 2,58 6,00 137 353,46 822 468,54

B6 0,58 3,00 273 158,34 819 660,66

B7 1,56 4,00 294 458,64 1176 717,36

B8 0,62 3,00 295 182,9 885 702,1

B9 0,03 3,00 279 8,37 837 828,63

B10 0,04 3,00 361 14,44 1083 1068,56

B11 0,07 3,00 284 19,88 852 832,12

B12 0,11 3,00 319 35,09 957 921,91

B13 8,88 40,00 12 106,56 480 373,44

B14 5,94 30,00 87 516,78 2610 2093,22

B15 5,91 30,00 100 591 3000 2409

B16 4,62 25,00 136 628,32 3400 2771,68

B17 6,32 35,00 122 771,04 4270 3498,96

B18 7,44 40,00 113 840,72 4520 3679,28

B19 6,27 35,00 80 501,6 2800 2298,4

B20 1,34 7,00 150 201 1050 849

B21 11,56 40,00 24 277,44 960 682,56

B22 1,31 6,00 179 234,49 1074 839,51

B23 0,99 5,00 158 156,42 790 633,58

B24 0,85 5,00 169 143,65 845 701,35

B25 1,17 6,00 125 146,25 750 603,75

B26 3,67 8,00 37 135,79 296 160,21

B27 1,03 5,00 163 167,89 815 647,11

B28 1,69 5,00 203 343,07 1015 671,93

B29 1,64 6,00 181 296,84 1086 789,16

B30 1,77 6,00 147 260,19 882 621,81

B31 2,5 6,00 145 362,5 870 507,5

B32 8,87 16,00 21 186,27 336 149,73

Total 6116 8795,39 44607 35 811,61 €

89

JANUARY (BEVERAGES)

Monthly Beverage sales analysis (January)

Code Portion

cost Selling price

Number of

dishes sold

Total food cost


B1 0,44 3,50 421 185,24 1473,5 1288,26

B2 0,48 3,50 403 193,44 1410,5 1217,06

B3 0,44 3,50 336 147,84 1176 1028,16

B4 0,47 3,50 309 145,23 1081,5 936,27

B5 2,58 6,00 82 211,56 492 280,44

B6 0,58 3,00 251 145,58 753 607,42

B7 1,56 4,00 255 397,8 1020 622,2

B8 0,62 3,00 286 177,32 858 680,68

B9 0,03 3,00 310 9,3 930 920,7

B10 0,04 3,00 348 13,92 1044 1030,08

B11 0,07 3,00 223 15,61 669 653,39

B12 0,11 3,00 307 33,77 921 887,23

B13 8,88 40,00 2 17,76 80 62,24

B14 5,94 30,00 73 433,62 2190 1756,38

B15 5,91 30,00 88 520,08 2640 2119,92

B16 4,62 25,00 91 420,42 2275 1854,58

B17 6,32 35,00 76 480,32 2660 2179,68

B18 7,44 40,00 67 498,48 2680 2181,52

B19 6,27 35,00 104 652,08 3640 2987,92

B20 1,34 7,00 121 162,14 847 684,86

B21 11,56 40,00 12 138,72 480 341,28

B22 1,31 6,00 185 242,35 1110 867,65

B23 0,99 5,00 125 123,75 625 501,25

B24 0,85 5,00 113 96,05 565 468,95

B25 1,17 6,00 133 155,61 798 642,39

B26 3,67 8,00 19 69,73 152 82,27

B27 1,03 5,00 205 211,15 1025 813,85

B28 1,69 5,00 173 292,37 865 572,63

B29 1,64 6,00 157 257,48 942 684,52

B30 1,77 6,00 131 231,87 786 554,13

B31 2,5 6,00 153 382,5 918 535,5

B32 8,87 16,00 17 150,79 272 121,21

Total 5576 7213,88 37378,5 30 164,62 €

90

MOTH SUMMARY BEVERAGES

THEE MONTHS SUMMARY (BEVERAGES)

Code Portion

cost Selling price

Number of

dishes sold

Total food cost Total revenue Total CM

B1 0,44 3,50 1291 568,04 4518,5 3950,46 B2 0,48 3,50 1212 581,76 4242 3660,24 B3 0,44 3,50 1047 460,68 3664,5 3203,82 B4 0,47 3,50 1056 496,32 3696 3199,68 B5 2,58 6,00 374 964,92 2244 1279,08 B6 0,58 3,00 816 473,28 2448 1974,72 B7 1,56 4,00 839 1308,84 3356 2047,16 B8 0,62 3,00 906 561,72 2718 2156,28 B9 0,03 3,00 956 28,68 2868 2839,32 B10 0,04 3,00 1018 40,72 3054 3013,28 B11 0,07 3,00 848 59,36 2544 2484,64 B12 0,11 3,00 999 109,89 2997 2887,11 B13 8,88 40,00 18 159,84 720 560,16 B14 5,94 30,00 314 1865,16 9420 7554,84 B15 5,91 30,00 371 2192,61 11130 8937,39 B16 4,62 25,00 391 1806,42 9775 7968,58 B17 6,32 35,00 387 2445,84 13545 11099,16 B18 7,44 40,00 328 2440,32 13120 10679,68 B19 6,27 35,00 323 2025,21 11305 9279,79 B20 1,34 7,00 515 690,1 3605 2914,9 B21 11,56 40,00 87 1005,72 3480 2474,28 B22 1,31 6,00 603 789,93 3618 2828,07 B23 0,99 5,00 455 450,45 2275 1824,55 B24 0,85 5,00 481 408,85 2405 1996,15 B25 1,17 6,00 425 497,25 2550 2052,75 B26 3,67 8,00 94 344,98 752 407,02 B27 1,03 5,00 582 599,46 2910 2310,54 B28 1,69 5,00 585 988,65 2925 1936,35 B29 1,64 6,00 497 815,08 2982 2166,92 B30 1,77 6,00 441 780,57 2646 1865,43 B31 2,5 6,00 480 1200 2880 1680 B32 8,87 16,00 79 700,73 1264 563,27 Total 27 861,38 € 141 657,00 €

113 795,62 €

91

INCOME STATEMENT

NOVEMBER

NOVEMBER

Food revenue 80 205,00 €

VAT 12% 8 593,39 €

Net food revenue 71 611,61 €

Beverage revneue 47 819,39 €

VAT 21% 8 299,23 €

Net beverage revenue 39 520,16 €

Total revenue (F&B) 128 024,39 €

Total net revenue (F&B) 111 131,76 €

Cost of food sold 16875,07

Cost of beverages sold 11927,31

Total cost of F&B 28 802,38 €

Gross profit 82 329,38 €

Other expenses 25% 27 782,94 €

Payroll 30% 33 339,53 €

Total expenses 61 122,47 €

IBIT 21 206,91 €

Food cost % 24 %

Beverage cost % 23 %

92

DECEMBER

DECEMBER


VAT 12% 7 181,50 €


Beverage revenue 35 811,61 €

VAT 12% 6 215,24 €




Cost of food sold 14 072,41 €

Cost of beverages sold 9 020,99 €




Payroll 30% 26 832,66 €


IBIT 17 155,60 €

Food cost % 24 %


93

JANUARY

JANUARY


VAT 12% 6 745,71 €



VAT 12% 5 235,18 €









Payroll 30% 24 343,12 €


IBIT 15 948,25 €

Food cost % 24 %


94

MONTH SUMMARY

THREE MONTHS SUMMARY


VAT 12% 22 520,61 €



VAT 12% 12 192,39 €









Payroll 30% 86 782,49 €


IBIT 57 711,52 €

Food cost % 24 %


95

MENU ENGINEERING

We use menu engineering to evaluate the menu. If it´s working or not, are we losing money or doing well.

This provides information about the menu item´s profitability, as well as its popularity. Below is the

calculations behind the menu engineering.

- Contribution marking: Final selling price – Item´s portion cost. Per item. How much money we get

to the cash register.

- Menu revenue: Menu selling price x Items sold

- Popularity % : Number of menu items sold /Number of total items sold per, per category

- Average contribution margin: Total contribution margin/ Total number of items sold, per category

- Average popularity %: (All items together) / How many items are in category

In the Four box analysis, we classify each menu item into four categories. We analyze the menu item´s

profitability and popularity to see if we have the right kind of items in our menu. This provides some

information to us for which kind of changes should we make to the menu.

Here under is the picture I used to compare the results. And this picture helped us to classify the

results into four boxes by comparing the average popularity % to average contribution margin.

96

Star: High in contribution margin + High demand

This means that items are profitable and popular. For stars we don’t need to do any actions, because quest

love these dishes and those generate a lot of money. We should keep the quality of this item as it is and

this should keep in highly visible location on the menu.

Plough Horse: Low in contribution margin + High in demand

Items are not profitable, but are popular. Our guests love these dishes, but these items don’t generate

enough money. We need to increase this item’s contribution margins to get more money. As improving

actions we can increase the contribution margin by lower-cost items or we could reduce the portion size.

The manager should relocate these items to a lower profile on the menu and waiters should train to

promote more the profitable items.

Puzzle: High in contribution margin + Low in demand

Items are profitable but those are not popular. We need to take actions how we can improve the popularity

of these dishes. We should add value to the item by offering a larger portion size or adding more expensive

and higher quality items. We could reduce the price because the guests might think that the price-quality

don’t satisfy them. The repositioning of the items to more visible areas on the menu or renaming could also

help.

Dog: Low in contribution margin + Low demand

Items are neither profitable nor popular. Usually the restaurant remove these items from the menu. The

restaurant might keep the dish if it is for example traditional dish which should be on the menu. In case the

manager strongly believes improving actions it is possible to add seasonal products or something extra to

the dish.

97

NOVEMBER

CODE

PORTION

COST

FINAL SELLING

PRICE

NUMBER OF ITEMS

POPULARITY %

CONTRIBUTION

MARGING TOTAL COST

TOTAL REVEN

UE

TOTAL CONTRIBUT

ION MARGING

CONTRIBUTION

MARGIN CATEGORY

POPULARITY %

CATEGORY

CLASIFITICATION

S1 2,59 9,00 588 26 % 6,41 1522,

92 5292 3769,08

High High Star

S2 2,43 8,00 342 15 % 5,57 831,0

6 2736 1904,94

Low Low Dog

S3 3,30 11,0

0 319 14 % 7,70 1052,

7 3509 2456,3

High Low Plough horse

S4 1,00 7,00 355 15 % 6,00 355 2485 2130


S5 0,86 6,00 350 15 % 5,14 301 2100 1799

Low Low Dog

S6 0,87 6,00 341 15 % 5,13 296,6

7 2046 1749,33

Low Low Dog

Total 2295 100 % 35,95

4359,35

18168

13808,65

M1 3,06 14,0

0 442 18 % 10,94 1352,

52 6188 4835,48

Low High Puzzle

M2 3,46 16,0

0 421 17 % 12,54 1456,

66 6736 5279,34

High High Star

M3 3,56 16,0

0 393 16 % 12,44 1399,

08 6288 4888,92


M4 2,13 14,0

0 400 16 % 11,87 852 5600 4748


M5 2,99 15,0

0 389 16 % 12,01 1163,

11 5835 4671,89


M6 2,46 14,0

0 400 16 % 11,54 984 5600 4616

Low Low Dog

Total 2445 100 % 71,34

7207,37

36247

29039,63

D1 0,30 6,00 260 19 % 5,70 78 1560 1482

High High Star

D2 2,15 7,00 241 18 % 4,85 518,1

5 1687 1168,85

Low High Puzzle

D3 0,76 6,50 238 18 % 5,74 180,8

8 1547 1366,12

High High Star

D4 1,74 6,00 176 13 % 4,26 306,2

4 1056 749,76

Low Low Dog

D5 0,63 6,00 225 17 % 5,37 141,7

5 1350 1208,25

High High Star

D6 1,03 6,00 219 16 % 4,97 225,5

7 1314 1088,43

Low Low Dog

Total 1359 100 % 30,89

1450,59

8514 7063,41

98

DECEMBER

CODE

PORTION

COST

FINAL SELLING

PRICE

NUMBER OF ITEMS

POPULARITY %

CONTRIBUTION

MARGING TOTAL COST

TOTAL REVEN

UE

TOTAL CONTRIBUT

ION MARGING

CONTRIBUTION

MARGIN CATEGORY

POPULARITY %

CATEGORY

CLASIFITICATION

S1 2,59 9,00 428

27 % 6,41 1108,

52 3852 2743,48

High High Star

S2 2,43 8,00 236

15 % 5,57 573,4

8 1888 1314,52

Low Low Dog

S3 3,30 11,0

0 209

13 % 7,70 689,7 2299 1609,3


S4 1,00 7,00 269 17 % 6,00 269 1883 1614 Low High Puzzle

S5 0,86 6,00 248

16 % 5,14 213,2

8 1488 1274,72

Low Low Dog

S6 0,87 6,00 183

12 % 5,13 159,2

1 1098 938,79

Low Low Dog

Total

1573 100 % 35,95

3013,19

12508 9494,81

M1 3,06 14,0

0 350

16 % 10,94 1071 4900 3829

Low Low Dog

M2 3,46 16,0

0 350

16 % 12,54 1211 5600 4389


M3 3,56 16,0

0 354

16 % 12,44 1260,

24 5664 4403,76


M4 2,13 14,0

0 361

17 % 11,87 768,9

3 5054 4285,07

Low High Puzzle

M5 2,99 15,0

0 375

17 % 12,01 1121,

25 5625 4503,75

High High Star

M6 2,46 14,0

0 380

18 % 11,54 934,8 5320 4385,2

Low High Puzzle

Total

2170 100 % 71,34

6367,22

32163 25795,78

D1 0,30 6,00 231 17 % 5,70 69,3 1386 1316,7 High High Star

D2 2,15 7,00 257

19 % 4,85 552,5

5 1799 1246,45

High High Star

D3 0,76 6,50 204

15 % 5,74 155,0

4 1326 1170,96


D4 1,74 6,00 206

15 % 4,26 358,4

4 1236 877,56

Low Low Dog

D5 0,63 6,00 203

15 % 5,37 127,8

9 767,3

4 639,45


D6 1,03 6,00 237

18 % 4,97 244,1

1 1422 1177,89

High High Star

Total

1338 100 % 30,89

1507,33

7936,34

6429,01

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JANUARY

CODE

PORTION

COST

FINAL SELLING

PRICE

NUMBER OF ITEMS

POPULARITY %

CONTRIBUTION

MARGING TOTAL COST

TOTAL REVEN

UE

TOTAL CONTRIBUT

ION MARGING

CONTRIBUTION

MARGIN CATEGORY

POPULARITY %

CATEGORY

CLASIFITICATION

S1 2,59 9,00 489

27 % 6,41 1266,

51 4401 3134,49

High High Star

S2 2,43 8,00 248

13 % 5,57 602,6

4 1984 1381,36

Low Low Dog

S3 3,30 11,0

0 263

14 % 7,70 867,9 2893 2025,1


S4 1,00 7,00 254 14 % 6,00 254 1778 1524 Low Low Dog

S5 0,86 6,00 284

15 % 5,14 244,2

4 1704 1459,76

Low Low Dog

S6 0,87 6,00 305

17 % 5,13 265,3

5 1830 1564,65

High High Star

Total

1843 100 % 35,95

3500,64

14590

11089,36

M1 3,06 14,0

0 329

17 % 10,94 1006,

74 4606 3599,26

Low High Puzzle

M2 3,46 16,0

0 327

17 % 12,54 1131,

42 5232 4100,58

High High Star

M3 3,56 16,0

0 321

17 % 12,44 1142,

76 5136 3993,24

High High Star

M4 2,13 14,0

0 309

16 % 11,87 658,1

7 4326 3667,83

Low Low Dog

M5 2,99 15,0

0 308

16 % 12,01 920,9

2 4620 3699,08


M6 2,46 14,0

0 303

16 % 11,54 745,3

8 4242 3496,62

Low Low Dog

Total

1897 100 % 71,34

5605,39

28162

22556,61

D1 0,30 6,00 187 17 % 5,70 56,1 1122 1065,9 High High Star

D2 2,15 7,00 183

17 % 4,85 393,4

5 1281 887,55

Low High Puzzle

D3 0,76 6,50 174

16 % 5,74 132,2

4 1131 998,76


D4 1,74 6,00 160 14 % 4,26 278,4 960 681,6 Low Low Dog

D5 0,63 6,00 209

19 % 5,37 131,6

7 1254 1122,33

High High Star

D6 1,03 6,00 191

17 % 4,97 196,7

3 1146 949,27

Low High Puzzle

Total

1104 100 % 30,89

1188,59

6894 5705,41

100

SUMMARY

CODE

Menu engineering summary for 3 months

November December January Classification

S1 Star Star Star Star

S2 Dog Dog Dog Dog

S3 Plough horse Plough horse Plough horse Plough horse

S4 Plough horse Puzzle Dog -

S5 Dog Dog Dog Dog

S6 Dog Dog Star Dog

M1 Puzzle Dog Puzzle Puzzle

M2 Star Plough horse Star Star

M3 Plough horse Plough horse Star Plough horse

M4 Plough horse Puzzle Dog -

M5 Plough horse Star Plough horse Plough horse

M6 Dog Puzzle Dog Dog

D1 Star Star Star Star

D2 Puzzle Star Puzzle Puzzle

D3 Star Plough horse Plough horse Plough horse

D4 Dog Dog Dog Dog

D5 Star Plough horse Star Star

D6 Dog Star Puzzle -

OMNES 3

The OMNES 3 is to figure out if we are satisfying the guest with the prices we are offering or not. And if we

are offering what the guest are asking for.

- Goal: Get ratio between 0.9 -> 1= Satisfying

Below 0.9 = Price are too high

Higher than 0.9 = Prices are too low

1. Average price offered = Total selling price / Amount of dishes per category

2. Average price asked = Total revenue / Dishes sold per category

3. Ratio = Average price offered / Average price asked

101

Code Final selling price Total items sold Total revenue Average price asked Average price offered Ratio

S1 9,00 1505 13545

S2 8,00 826 6608

S3 11,00 791 8701

S4 7,00 878 6146

S5 6,00 882 5292

S6 6,00 829 4974

Total 47,00 5711 45266 7,93 € 7,83 € 0,9883

M1 14,00 1121 15694

M2 16,00 1098 17568

M3 16,00 1068 17088

M4 14,00 1070 14980

M5 15,00 1072 16080

M6 14,00 1083 15162

Total 89,00 6512 96572 14,83 € 14,83 € 1,0002

D1 6,00 678 4068

D2 7,00 681 4767

D3 6,50 634 4121

D4 6,00 542 3252

D5 6,00 637 3822

D6 6,00 647 3882

Total 37,50 3819,00 23912,00 6,26 € 6,25 € 1,00

CONCLUSION

Starters: Our OMNES ratio for starters is 0,9883 this means that the prices for starters are well balanced in

our restaurant. We are satisfied for this.

Main courses: Our OMNES ratio for main courses is 1,0002 so at the moment it is ok but we need to be

careful that the ratio is not increasing more.

Desserts: Our OMNES ratio for desserts is 1 this also means that the ratio is good and we are satisfied.

102

OMNES 4 PROMOTION/ MARKETING

- At the hotel: Before and after opening. Before opening we will have some promotion at the hotel Scandic. We will design nice posters to the lobby area and place some of them to the elevator. On our opening day we ask the Scandic reception to promote our restaurant to every guest who checks in or out. We will also have some samples to hotel guest to taste it. We will provide small samples of our well known starter SKAGEN bread. We will have it served at the reception area at 12pm-18pm when guest usually checks out and in. This is not expensive but gives a good and warm feeling to the guest.

- Website. Our website is functional and well designed. Easy to use and full of nice pictures. It is www.skagenrestaurant.com

- Facebook. We will but our daily menus to Facebook and have some competitions there. Like where

our customers need to share some photos or favorite moment at our restaurant online and they will win a voucher to the restaurant. We will also promise to monitor and respond to online reviews

- Instagram. We will have a page on Instagram. Under name skagenrestaurant. And have some own hashtags, like #skagen #enjoyskagen #skandinavienfeeling. We will post daily some photos.

- Yelp. Yelp is very important to local business.

- Google+ account.

- Loyalty programs. Customers in loyalty programs return twice as often. We were thinking to give

some promotions to loyal customers and have a “lunch account”. To have a lunch card where you get every 10th lunch for free or with drinks.

- Brochures: Two days before opening we have three people walking around Brussels city area and

handing some brochures. Before opening brochures have our company logo, address, opening hour and -10% discounts on it.

103

- Events: For the first three months we have two main events. First of course the opening day where we provide a glass of Cava to our guests and have some live music all day. Next big event is 6.12.2018 when is Finland’s Independence Day. That day we will promote big on our website, Instagram and Facebook. We are sure we are fully booked this evening, On that day we will offer a special Finnish menu and have some offers from Finnish drinks, such as from gin and beers. We will decorate the place nicely and have some Finnish celebrities whom live in Brussels to the restaurant.

- Little things to the guest: We want our guest to remember us from warm and welcome atmosphere

so we will do some little things ones and while at the restaurant. Like provide some mulled wine on Christmas week and give red roses to women on women’s day who come to the restaurant. Of course not forgetting our kid customers. To the kids we will give some sweets after having a dinner at our restaurant.

- TV screen: At the restaurant we will have two flat screens where we are showing our promotions and photos of our dishes.

- Promotions: 6.12.2018 special evening menu for 40€. And once a month changing drink promotion.

First we have a gin tonic promotion on November. It is 9,9€ for gin tonic.

GIN TONIC

9,90€

104

- Little history behind the gin: “Like many great ideas (and half of the

Finnish population), the idea for Kyrö Distillery Company was conceived

in a sauna by a group of friends with a shared love of rye whisky.

The obvious question on everybody’s lips was why hasn’t anybody made a

Finnish rye whisky, especially given the fact that Finns consume six times

more rye than the world average and rye bread is the official national dish!

From there the idea grew and before long, our distillery found a perfect

home in an old dairy in the Finnish village of Isokyrö.

After some gentle renovations, stills were first heated up in 2014 and from

there the distillery has gone to win several international prizes and we

now sell our products in dozens of countries around the world.

We are proud to be the world’s northern most gin and whisky distillery

producing the finest single malt rye whisky and rye gin.”

- Blog: We have a blog under our website. We will post some Scandinavian recipes and traditions to the blog. We will update the blog every week.

- Coupons and discounts. Every now and then we will hand out some coupons and discounts to our

guest who visit our restaurant. Coupons are two lunch for 20€ and 1+1 drink at 16pm to 18pm. So buy one drink and get another one for free.

- Online reservation: On our website we will have a simple and easy to use online reservation system.

- “Fish Bowl” business card giveaway, we let our customers to drop their business cards into a bowl

or a box for a raffle. The winner will get lunches for free for two people. Those who were not picked up we can send email and ask if they want to sign up for our newsletter.

- Uber eat: We will be part of Uber eat and promote our restaurant there.

- Traditional advertising: We use also some traditional advertising before opening. We have a short sound track on local radio and but some little post for local newspaper.

Budget:

- We use about 80% of our marketing budget to digital marketing and 20% to traditional advertising,

such as newspaper and radio.

105

MENU CHANGES

According to the menu engineering conclusions we will make some little changes to our menu. We are

changing some Dog- classified menu items.

The items that we are chancing are S2, S5, M6 and D4. So two for the starters, one of the main courses and

one of the deserts.

Ryebred with salmon gravlax

Item code S2

Serving 6

Ingredients Purchase price € /no


tbls Item cost €

Ryebread 14,14 kg 150g 2,21

Creme fraiche 3,37 kg 100g 0,35

Cream cheese 3,93 kg 100g 0,39

Lemon juice 3,2 kg 100g 0,32

Fresh chives, chopped 66,52 kg 6,2g 0,41

Fresh dill 66,52 kg 3,1g 0,2

Gravlax 36,67 kg 120g 5,86



106

For us this dish was not paying back very well so we decided to make it little bit smaller.

Potato salad

Item code S5

Serving 3


tbls Item cost €

Potatoes 1,34 kg 1kg 1,34

Onion 0,73 pcs 100g 0,07

Pickle 3,2 kg 200g 0,64

Apple 2,21 pcs 150g 0,35

Sour cream 3,63 kg 200g 0,7

Sugar 0,98 tbls 15g 0,01

Mustard 4,35 kg 60g 0,26

Salt

Pepper

Garlic 7,95 6g 0,05



For S5 we will make a bigger portion. So the guest will be happier about the dish.

107

Chicken breast with carrot mash, devil jam and goat cheese

Item code M5

Serving 4


tbls Item cost €

Chicken brest 9,28 kg 400g 3,71

Oil hint

Salt hint

Pepper hint

Carrot 0,88 kg 500g 0,44

Cream 3,66 kg 0,25kg 0,91

Goat cheese 13,35 L 0,25L 3,34

Onion 0,71 kg 100g 0,07

Red peppers 2,22 kg 300g 0,67

Chili 8,92 kg 50g 0,45


Oregano 158,93 kg 3g 0,47

Sugar 0,88 kg 300g 0,26

Apple vinegar 4,38 L 0,025L 1,09

Water L 0,05L 0



For M5 we will remove some ingredient what was not working for our guest. We will take out mayonnaise

and but cream instead to the carrot mash.

108

Super food berry mix with cream and butter cookies

Item code D4

Serving 6


tbls Item cost €


Rasberries 19,55 g 100 1,22

Strawberries 17,77 g 100 1,11

Flour 1,31 g 500 0,65


Butter 7,68 g 300 2,3

Sugar 0,88 g 250 0,22

Cream 3,66 g 100 0,36

Egg 0,13 pcs 3 0,39

Vanilla sugar 10,09 g 5g 0,05



Making this dessert was more expensive than our other desserts. So we will change the amount of fresh

berries which are highly expensive in this recipe.

109

CONCLUSION

The restaurant SKAGEN'S income statement shows us that the restaurant is profitable. We are making

profit. Challenges in the future I think could be the opening hours because we do not close the restaurant

during the day like many other restaurants in Brussels do. But at the same time it could be our opportunity

as well. Knowing we have tourists coming from the hotel to the restaurant as well so they can have food at

almost any time of the day they want. Our prices are also not too expensive so we can reach larger groups

of customers and this is a big opportunity for us. Restaurant competition is tough in Brussels because there

are so many restaurants here but we are going to separate us from the others with good food, friendly

service and using our thoughtful marketing plan.

BEHIND THE MENU AND CONCEPT, GLOBAL EFFECT

Behind my menu was the love I have towards Scandinavia. I am a Scandinavian girl all my heart. I also

wanted to open little bit of my culture to my classmates and show how special Scandinavia is.

IMPORTANCE TO THE HOSPITALITY INDUSTRY

This process taught me how to do calculations behind the menu. This calculation knowledge is very

important in F&B industry. Without this it is hard to know if our restaurant is profitable or not. It is also

important to evaluate the menu once in a while and make some changes or modify the menu. It is also

important to see the restaurant in a wider picture and think about every process before opening the

restaurant. Like concept, mission, vision, menu, staffing and overall appearance.

LEARNING PROCESS

This final work paper process has been a challenge for me but I can proudly say that I made it. It has been a

long way to get to this point but I have learned a lot about F&B industry and improved my English level as

well. I am glad that I started very early to do this.

The most challenging parts were all the calculations and numbers. Also it was challenging to find all the

ingredients here in Belgium and know what is what in a grocery store when I don’t speak a word of French.

But I think this taught me a lot about F&B even if I’m not going to work with F&B outlets it is good to have

some knowledge of F&B industry especially working as a manager in a hotel in the future.

THANK YOU NOTE

I want to thank you my promoter Mr. Victor Camhis for our support during my final work paper. I

appreciate your time and effort. I also want to thank you my classmates who all have supported me during

this project. They have had believe on me all the time. Thank you also to my family and boyfriend for all the

support you gave to me during my year in Belgium!

SOURCES

www.gard-nordickitchen.com/brussel

http://www.gard-nordickitchen.com/brussel

110

www.boconcept.com

www.nordicspacedesign.com/blog

Pinterest

Rue magazine

www.the guardian.com/lifestyle

www.saveur.com

www.bonappetit.com

www.mindtools.com

www.scandichotels.com

www.yummly.com

www.k-ruoka.fi

www.valio.fi

www.foodandwine.com

www.scandikitchen.co.uk

www.buzztime.com/business/blog

www.gourmetmarketing.net

http://www.boconcept.com/

http://www.saveur.com/

http://www.bonappetit.com/

http://www.mindtools.com/

http://www.scandichotels.com/

http://www.yummly.com/

http://www.k-ruoka.fi/

http://www.valio.fi/

http://www.scandikitchen.co.uk/

http://www.buzztime.com/business/blog

menu planning & costing - theseus

Documents