Break-even analysis is a powerful business tool widely used across all industries to evaluate financial performance in terms of revenues and expenses. Break-even analysis is usually done as part of a complte business plan to see the how realistic the concept is based on your revenue and expense assumptions are, and therefore whether the concept is worth pursuing. Even after a restaurant is fully operational, break-even analysis can be immensely helpful. At this stage in the business you can input your actual revenues and expenses rather than making assumptions. This workbook also includes a detailed Assumptions worksheet where all your inputs are made, and which flows into the Summary worksheet.
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