Week 4 by Jennifer Rogers

Costs of making the menu:

• ingredients itself
• chef who make the menu
• the impresion of the menu
• debustation of dishes
• personal designer

Direct or indirect Costs:

Variable costs. linked expenses directly to business volume (dishes, drinks, food).

Sales volume: variable cost and fixed cost (music, marketing, credit, special rates)

Semi variable: both fixed and variable element. The man porwer, operating salaries, telephone and energy).

management-class.co.uk

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