LESSON 1
Product range
Coffee beans, sauces or takeaway pastries have different economics from table service. Mark these sales as a separate category.
LESSON 2
Inventory
Check purchase and sales units, expiry dates and stock tracking. Revenue without waste information may create a false impression of profitability.
LESSON 3
Comparison
Do not add retail sales to dining-room revenue for RevPASH. Restaurant market comparisons require comparable formats; confirm availability separately.
Practical exercise
20 packs sold at ₴300, with variable costs of ₴180 per pack. What is the contribution?
Check the answer
20 × (300 − 180) = ₴2,400 before fixed costs.