Menu Development, Planning, and Design: Caffe Vergnano 1882

This report presents a comprehensive analysis of the menu development, planning, and design for Caffe Vergnano 1882, a UK-based coffee shop. The analysis includes a detailed budget menu, itemized pricing, and sales data to determine profitability. It identifies high-revenue-generating items, calculates energy and staff costs, and performs a thorough analysis of profitability metrics, including food cost percentage, contribution margin, and break-even point. The report also incorporates a budgeted income statement and highlights key considerations for menu costing and pricing, such as competitor pricing, affordability, environmental factors, and nutritional value. The conclusion emphasizes the importance of customer preferences, cost management, and quality in menu planning to maximize profit. The document provides a complete overview of menu analysis, and cost control for a cafe.

MENU DEVELOPMENT,
PLANNING AND DESIGN

TABLE OF CONTENT
 Introduction
 Budget menu from Caffe Vergnano 1882
 High revenue generation items
 Energy cost of Caffe Vergnano 1882
 Staff cost of Caffe Vergnano 1882
 Analysis of profitability
 Budgeted income statement
 Cost of Gross profit
 Breakeven point
 Conclusion
 References

INTRODUCTION
 Caffe Vergnano 1882 based in UK dealing in Hot and cold
brewages' and also provide breakfast to customers.
 This presentation will shows budgeted menu of Caffe Vergnano
1882.

MENU ITEM Menu Price Plate Cost % Contribution Margin
Quantity
Sold
Net
Income
Total
Cost
Popularit
y
ESPRESSO 1882 16 5.14 32.13% 10.86 7 112 35.98 1.58%
ESPRESSO CON
PANNA 18 6.23 34.61% 11.77 15 270 93.45 3.39%
CAPPUCCINO 18 5.93 32.94% 12.07 38 684 225.34 8.60%
ESPRESSO
MACCHIATO 18 6.62 36.78% 11.38 25 450 165.5 5.66%
VIENNESE 20 8.1 40.50% 11.9 19 380 153.9 4.30%
DECAFFEINATED
ESPRESSO 16 4.94 30.88% 11.06 12 192 59.28 2.71%
LATTE
MACCHIATO 20 7.99 39.95% 12.01 10 200 79.9 2.26%
CHOCOLATE 18 5.3 29.44% 12.7 17 306 90.1 3.85%
CAFE
AMERICANO 18 6.2 34.44% 11.8 13 234 80.6 2.94%
CIOCCOLATA
CON PANNA 20 8.95 44.75% 11.05 8 160 71.6 1.81%
BUDGET MENU FROM CAFFE
VERGNANO 1882

Cont.
PERE E NOCI 8.95 2.56 28.60% 6.39 25 223.75 64
SUPERFOOD 11.25 3.93 34.93% 7.32 23 258.75 90.39
INSALATA DI POLLO 12 4.32 36.00% 7.68 24 288 103.68
CAPRINO 9.5 3.12 32.84% 6.38 26 247 81.12
MELANZANE E
ZUCCHINI 4.9 0.98 20.00% 3.92 13 63.7 12.74
ZUPPA DEL
GIORNIO 4.9 1.2 24.49% 3.7 29 142.1 34.8
CALAMARI FRITTI 5.9 1.32 22.37% 4.58 32 188.8 42.24
BREAKFAST
INGLESE 8.9 2.59 29.10% 6.31 26 231.4 67.34
EGGS BENEDICT 5.5 1.9 34.55% 3.6 38 209 72.2
SALMONE AL
DOTTORE 5.5 2.2 40.00% 3.3 20 110 44
RAVIOLI ALLE ERBE 10.8 3.69 34.17% 7.11 22 237.6 81.18
SUBTOTAL MAIN
DISHES 270.1 93.21 693.48% 8.42 442 5188.1 1749.34

ENERGY COST & STAFF COST
Labour Cost
Chefs 238.59
Waiters 143.154
Workers 95.436
Total 477.18
Energy Cost.
Heating 94.5
Lighting 54.6
Water 25.2
Insulation 21
Others 14.7
Total 210

HIGH REVENUE GENERATING ITEMS
Items Revenues
CAPPUCCINO 684
ESPRESSO MACCHIATO 450
ZUPPA DEL GIORNIO 142.1
BREAKFAST INGLESE 231.4
EGGS BENEDICT 209
TOTAL 1716.5
33.09%

BUDGETED INCOME STATEMENT OF CAFFE
VERGNANO1882
Cost Statement Amount
Revenues 5188.1
Materials 914.68
Labour cost 527.7
Energy Cost 316.62
Total 1759 0.3390451225
Gross profit 3429.1
Fixed Cost 962
Marketing 165
Profit 2302.1

ANALYSIS OF PROFITABILITY
Food Cost percentage Total Food Cost / Total Sales 33.72%
Total Contribution Margin Total Sales - Total Food Cost 3438.76
Average Contribution Margin/Customer Contribution margin / Quantity Sold 7.78
Contribution margin/ menu item
Total Sales-Total Food Cost/Quantity
Sold 7.78

BREAK-EVEN POINT OF FROM CAFFE VERGNANO 1882
Cost to Profit Margin Ratio =Sales — COGS / Sales
=66.10%
Break Even Point = Fixed Cost / Contribution Margin
=1455.47

KEY CONSIDERATIONS WHILE
COSTING AND PRICING MENU
ITEMS
 Competitors pricing policy
 Affordability
 Environmental considerations
 Nutritional value considerations
 Labor cost

CONCLUSION
 From the presentation it conclude that menu planning menu is not a process of Isolation without
considering the factors like customer’s requirement, taste and preference and their expectations
prevailing the target segment.
 Also, there are many other factor like lower cost, quality products addition to earn enough profit to
cover the costs.