A hotel restaurant is a separate business — and needs separate accounting.
Everything that must exist before the first guest. All services →
An F&BFood and Beverage — restaurant, bar, breakfast, room service and banqueting. operation either adds to the hotel's profit or quietly eats it. There is almost nothing in between.
The difference is made by menu engineering, stock discipline, wastage control and labour cost — not by the chef's talent.
"Breakfast included" means its cost sits inside the room rate. If that cost is never measured, the hotel loses on every guest and cannot see where.
We measure breakfast separately: real cost per guest, wastage and the labour share.
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