LESSON 1
Distinguish events
Sales, payments and purchases may occur on different days. P&L measures period income and expenses; cash flow measures receipts and payments. The account balance is not profit.
LESSON 2
Categories
Separate ingredients, staff, rent, marketing and other costs. Define a consistent rule for variable and fixed costs and apply it every month.
LESSON 3
Connection to the market
Use available RestaMatrix metrics to explain sales trends. Keep detailed financial records in the appropriate system and align periods before drawing conclusions.
Practical exercise
Contribution margin is ₴80,000 and fixed costs ₴60,000. What remains before other excluded items?
Check the answer
₴20,000. It can be called net profit only after all relevant costs and taxes are included.