餐饮管理黄金组合之二--平均消费预算法 货到付款，免收运费
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<div style="OVERFLOW: hidden; WIDTH: 700px"> <DIV align=center><TABLE class=MsoNormalTable style="WIDTH: 95%; mso-cellspacing: 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm" cellSpacing=0 cellPadding=0 width="95%" border=0><TBODY><TR style="mso-yfti-irow: 0; mso-yfti-firstrow: yes"><TD style="PADDING-RIGHT: 0cm; PADDING-LEFT: 0cm; BACKGROUND: #e6e6e6; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm"><P class=MsoNormal style="LINE-HEIGHT: 120%; TEXT-ALIGN: left; mso-pagination: widow-orphan" align=left><B><SPAN style="FONT-SIZE: 9pt; COLOR: black; LINE-HEIGHT: 120%; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: Tahoma; mso-hansi-font-family: Tahoma; mso-bidi-font-family: Tahoma; mso-font-kerning: 0pt">餐饮管理黄金组合之二</SPAN></B><B><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: black; LINE-HEIGHT: 120%; FONT-FAMILY: Tahoma; mso-bidi-font-size: 12.0pt; mso-font-kerning: 0pt">-</SPAN></B><B><SPAN style="FONT-SIZE: 9pt; COLOR: black; LINE-HEIGHT: 120%; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: Tahoma; mso-hansi-font-family: Tahoma; mso-bidi-font-family: Tahoma; mso-font-kerning: 0pt">《平均消费预算法》内容介绍</SPAN></B><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: black; LINE-HEIGHT: 120%; FONT-FAMILY: Tahoma; mso-font-kerning: 0pt"><?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></SPAN></P></TD></TR><TR style="HEIGHT: 7.5pt; mso-yfti-irow: 1; mso-yfti-lastrow: yes"><TD style="PADDING-RIGHT: 0cm; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; HEIGHT: 7.5pt"><P class=MsoNormal style="LINE-HEIGHT: 120%; TEXT-ALIGN: left; mso-pagination: widow-orphan" align=left><SPAN lang=EN-US style="FONT-SIZE: 8pt; COLOR: black; LINE-HEIGHT: 120%; FONT-FAMILY: Tahoma; mso-bidi-font-size: 9.0pt; mso-font-kerning: 0pt"><o:p> </o:p></SPAN></P></TD></TR></TBODY></TABLE><SPAN lang=EN-US style="DISPLAY: none; FONT-SIZE: 9pt; COLOR: black; LINE-HEIGHT: 120%; FONT-FAMILY: Tahoma; mso-font-kerning: 0pt; mso-hide: all"><o:p> </o:p></SPAN></DIV><DIV align=center><TABLE class=MsoNormalTable style="WIDTH: 95%; mso-cellspacing: 0cm; mso-padding-alt: 3.75pt 3.75pt 3.75pt 3.75pt" cellSpacing=0 cellPadding=0 width="95%" border=0><TBODY><TR style="mso-yfti-irow: 0; mso-yfti-firstrow: yes; mso-yfti-lastrow: yes"><TD style="PADDING-RIGHT: 3.75pt; PADDING-LEFT: 3.75pt; PADDING-BOTTOM: 3.75pt; PADDING-TOP: 3.75pt"><P class=MsoNormal style="LINE-HEIGHT: 15pt; TEXT-ALIGN: left; mso-pagination: widow-orphan" align=left><SPAN style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Tahoma; mso-hansi-font-family: Tahoma; mso-bidi-font-family: Tahoma; mso-font-kerning: 0pt">来客人数，平均消费；天天填表，周月盘算；经理有数，厨师手准；</SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: Tahoma; mso-font-kerning: 0pt"> </SPAN><SPAN style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Tahoma; mso-hansi-font-family: Tahoma; mso-bidi-font-family: Tahoma; mso-font-kerning: 0pt">主动促销，迎接财神。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: Tahoma; mso-font-kerning: 0pt"> <BR></SPAN><SPAN style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Tahoma; mso-hansi-font-family: Tahoma; mso-bidi-font-family: Tahoma; mso-font-kerning: 0pt">很多餐厅没有预算，靠天吃饭，资源浪费。闲事不来客，忙时不赚钱。一些餐厅沿用制造业转换而来的预算法，抽象化、公式化、繁琐固化，无法执行。以至有人说：</SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: Tahoma; mso-font-kerning: 0pt">“</SPAN><SPAN style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Tahoma; mso-hansi-font-family: Tahoma; mso-bidi-font-family: Tahoma; mso-font-kerning: 0pt">餐厅无预算</SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: Tahoma; mso-font-kerning: 0pt">”</SPAN><SPAN style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Tahoma; mso-hansi-font-family: Tahoma; mso-bidi-font-family: Tahoma; mso-font-kerning: 0pt">。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: Tahoma; mso-font-kerning: 0pt"> </SPAN><SPAN style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Tahoma; mso-hansi-font-family: Tahoma; mso-bidi-font-family: Tahoma; mso-font-kerning: 0pt">《平均消费预算法》一方面抓住</SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: Tahoma; mso-font-kerning: 0pt">“</SPAN><SPAN style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Tahoma; mso-hansi-font-family: Tahoma; mso-bidi-font-family: Tahoma; mso-font-kerning: 0pt">消费人数</SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: Tahoma; mso-font-kerning: 0pt">”</SPAN><SPAN style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Tahoma; mso-hansi-font-family: Tahoma; mso-bidi-font-family: Tahoma; mso-font-kerning: 0pt">这个经营者感觉最清晰的数字；另一方面把握</SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: Tahoma; mso-font-kerning: 0pt">“</SPAN><SPAN style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Tahoma; mso-hansi-font-family: Tahoma; mso-bidi-font-family: Tahoma; mso-font-kerning: 0pt">人均消费</SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: Tahoma; mso-font-kerning: 0pt">”</SPAN><SPAN style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Tahoma; mso-hansi-font-family: Tahoma; mso-bidi-font-family: Tahoma; mso-font-kerning: 0pt">这一顾客感觉最真实的数字出符合餐厅实际的预算。这个方法能控制到每一天，每一餐。天天算，周周评，月月结，有对照。把老板的急、怒、督、推变成职工之间每天的竞赛，找准经营着力点，动力无穷。消费人数不够，为淡季设计促销活动；人均消费不高，调菜单、抓质量，保障餐厅利润。财富是干出来的，更是算出来的</SPAN><SPAN lang=EN-US style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: Tahoma; mso-font-kerning: 0pt"><o:p></o:p></SPAN></P></TD></TR></TBODY></TABLE></DIV> </div>
