14. Restaurants vs. Manufacturing
Other manufacturing aspects as well
• Prep Time = Labor Routing
• Customer Order = Manufacturing Order
• O
Overhead (Di
h d (Direct & I di
t Indirect)t)
• Recipe = Bill of Material (BOM)
17. The Restaurant Industry
2012 Restaurant Industry Forecast in the U.S.
• Sales of $
l f $631.8 b ll
billion in 2012 compared to
d
$610.4 billion in 2011, a 3.5% increase
• Employs 12.9 million in 2012; forecasted to
p y ;
be 14.3 million in 2022
• In Ohio in 2012, 530,500 people are
employed by the industry
Source: National Restaurant Association restaurant.org/research
2012 Restaurant Industry Forecast
19. Specialty Foods Industry
State of Specialty Foods Industry 2011
• Sales of $
l f $70.3 b ll
billion with $
h $55.9 b ll
billion in
retain sales
• Specialty foods represent 13.1% of all retail
p y p
food sales
• Cheese and Cheese Alternatives are the
largest specialty food category $3.2 billion
$3 2
• Categories with the greatest percentages of
all food sales – refrigerated sauces, salsas
and di
d dips
• Gluten-free product showed sharp gains
Source: National Association of Specialty Food
http://www.specialtyfood.com/nasft/press-office/industry-facts/
21. General U.S. Economy
• General economic indicators
• Unemployment is improving
• Housing market values are continuing to drop
• Unpredictable future actions of Washington
p g
• States and Cities on the verge of bankruptcy
• Cities defaulting on municipal bonds
• European Debt Crisis (Greece Italy)
(Greece,
• 1 in 7 on food stamps
• U-3 unemployment rate 8.3% (02/2012)
• U-6 unemployment rate 14.9% (02/2012)
• Discretionary income drops
• E i
Eating out d i i
decisions are made l
d less often
f
• Highly competitive environment
23. U-3/U-6 Unemployment
U-3 Unemployment
Total unemployed as a percent of the civilian labor force (official rate)
unemployed, rate).
U-6 Unemployment
Total unemployed, plus all persons marginally attached to the labor
unemployed
force, plus total part-time employed for economic reasons, as a percent
of the civilian labor force plus all persons marginally attached to the
labor force (total rate).
Source: Bureau of Labor Statistics, http://www.bls.gov/news.release/empsit.t15.htm
24. Long Term Unemployment
Wall Street
Journal,
07/21/2011
“Long Term
Long
Unemployment
by State”
34. Commodity Research
Source: American Restaurant Association
www.americanrestaurantassociation.com
1-888-423-4411 Fax 941-953-4034
Forecasting and Managing Food and Energy Commodities
35. ck
Chees Bloc
se, Commodity Research
Source: American Restaurant Association (ARA), http://www.americanrestaurantassocaition.com
36. Beef, Ground
G d Commodity Research
Source: American Restaurant Association (ARA), http://www.americanrestaurantassocaition.com
37. WCR Pork
R Commodity Research
Source: American Restaurant Association (ARA), http://www.americanrestaurantassocaition.com
38. Pork Ham
k Commodity Research
Source: American Restaurant Association (ARA), http://www.americanrestaurantassocaition.com
39. con
Pork Belly, Bac
P Commodity Research
Source: American Restaurant Association (ARA), http://www.americanrestaurantassocaition.com
40. Wheat Commodity Research
Source: American Restaurant Association (ARA), http://www.americanrestaurantassocaition.com
42. Restaurant Failure Rate
The Dick Pope Institute for Tourism Studies, UCF Rosen College of Hospitality, Parsa/Green/Terry
43. Restaurant Failure Rate
The Dick Pope Institute for Tourism Studies, UCF Rosen College of Hospitality, Parsa/Green/Terry
44. Restaurant Failure Rate
Controls
“According to the National Restaurant Association (2009), a
“A d h N lR A (2009)
typical restaurant in America earns a net profit under 10%. That
means 90% of revenues are used to defer the cost of doing
f f f g
business. Thus, managers that do not understand the importance
of cost controls are bound to fail in the restaurant business. Two
major costs in the restaurant industry are food cost and labor
j t i th t ti d t f d t dl b
cost. These two costs together are referred to as prime costs. For
a restaurant to succeed, the prime costs are expected to be less
p p
than 60% of revenues. It is a ‘rule of thumb’ and a good rule to
follow. Most restaurants that have failed often were found to have
prime costs exceeding 60% indicating greater potential to
failure.”
The Dick Pope Institute for Tourism Studies, UCF Rosen College of Hospitality, Parsa/Green/Terry
47. The Reality Is…
• Some restaurant operators do not
p
have any written or documented
recipes.
• Some have recipes that are written
are only for execution, not costing.
• The few that have costing in many
cases do not take a manufacturing
approach.
approach
• Menu pricing in some cases is not
based on proper analysis and data
data.
49. What is in your control?
Knowing your costs
Establishing your selling
price
50. Types of Recipes
• Batch or Prep Recipes
• Larger quantities
• Become their own unique
inventory item when produced
• Can be used in other recipes
• Serving or Menu Item Recipes
• Ultimately is what is sold to the
guest or customer
51. Weights & Measures
• Portion control thro gh the use of
through se
utensils
(Tbsp, tsp dishers, spoodles, etc.)
(Tbsp tsp, dishers spoodles etc )
.
• Accuracy of weights and measures
is paramount.
1 cup, Basil Leaves 1 cup, Granulated Sugar
0.2 ounce 6.8 ounces
52. Batch Recipes & Yields
• Batch recipes should account for the
proper yield (what the result is)
including known waste and the
g
process (labor)
• When the purchased product has
p p
changed form in any way, a batch
recipe should be created to account
for h
f the cost.
• If you don’t account for the process
and yields, your menu l
d i ld level costs i
l t in
most cases is understated!
53. Batch Recipe Example #1
• We purchased ‘Basil, Fresh’ at
p ,
$8.50/# or $0.531/oz
BASIL PICKED
Ingredients Quantity UOM Cost Extended
Basil, Fresh 16.0 oz $0.531 $8.500
Yield 11.0 oz
• The new item ‘Basil Picked’ now
Basil Picked
has a correctly stated value of
$0.773/oz or $12.36/#
54. Batch Recipe Example #2
• We purchase ‘P&D 31/40 Shrimp’
p / p
at $5.50/# or $0.344/oz
P&D 31/40 SHRIMP THAWED
/
Ingredients Quantity UOM Cost Extended
P&D 31/40 16.0 Oz $0.344 $5.500
Shrimp, frozen
Yield 14.2 oz
• Th new it
The item ‘P&D 31/40 ThThawed’d’
now has a correctly stated value of
$0.387/oz
$0 387/oz or $6 19/#
$6.19/#
55. Batch Recipe Example #3
• We purchase ‘Lobster Bisque Soup’
p q p
by the bag/8# for $16.95 bag.
LOBSTER BISQUE SOUP YIELDED
Ingredients Quantity UOM Cost Extended
Lobster Bisque 1.0 Bag $16.950 $16.950
Soup
Yield 0.98 gal
• Th new it
The item ‘L b t Bi
‘Lobster Bisque S
Soup
Yielded’ now has a correctly stated
value of $17.30/gallon or $0 136/oz
$17 30/gallon $0.136/oz
56. Batch Recipe Example #4
• We purchase ‘Bananas’ for
p
$0.513/#.
BANANAS PEELED
Ingredients Quantity UOM Cost Extended
Bananas 16.0 Oz $0.032 $0.513
Yield 10.5 oz
• Th new it
The item ‘B
‘Bananas P l d’ now
Peeled’
has a correctly stated value of
$0.049/oz
$0 049/oz or $0.782/#
$0 782/#
57. Packaging
• Packaging is part of the raw
g g p
material cost, similar to the
ingredients
• Packaging includes:
• Boxes
• Labels
• Wraps
61. Labor & Overhead Costs
• Your labor and overhead can be
accounted for in the recipe
• Prep Time, Labor Routing
• Time/motion studies (stopwatch)
• Time (hours) is loaded on every recipe
• Standard Labor (BOH) Rates
• By market
• Includes wages and fringes
62. Time Motion Studies
• Stopwatch time motion study
p y
• Must be in a live environment
• Must be a controlled test
• Must be the personnel that will
actually execute the recipes
y p
63. Batch Recipe Example
Prime Cost
• We purchased ‘Basil, Fresh’ at
p ,
$8.50/# or $0.531/oz
BASIL PICKED
Ingredients Quantity UOM Cost Extended
Basil, Fresh 16.0 oz $0.531 $8.500
Labor 0.167 hr 12.00 $1.999
Total $10.499
Yield
Yi ld 11.0
11 0 oz
• The new item ‘Basil Picked’ now
has a correctly stated value of
$0.954/oz or $15.27/#
64. Direct (BOH) Labor Rate
• The direct (BOH) labor rate should
( )
include the base rate plus any
other additional fringes associated
with those personnel
h h l
• Unemployment Insurance
• Workers
Workers’ Compensation
• Social Security & Medical
• Health, dental and vision insurance plans
• 401(k) or other retirement plans
• Vacation & Sick Pay
• Childcare
Child
65. Overhead Rates
Predetermined Overhead Rate
• Based on budgeted expenses and
g p
direct labor hours (BOH) by location.
Total Budgeted Overhead
= $0.000/hr.
Direct Labor BOH Hours
Overhead
Rate
67. Batch Recipe Example
Total Cost
• We purchased ‘Basil, Fresh’ at
p ,
$8.50/# or $0.531/oz
BASIL PICKED
Ingredients Quantity UOM Cost Extended
Basil, Fresh 16.0 oz $0.531 $8.500
Labor 0.167 hr $12.00 $1.999
Overhead 0.167 hr $40.00 $6.664
Total $17.163
Yield 11.0
11 0 oz
• The new item ‘Basil Picked’ now
has a correctly stated value of
$1.56/oz or $24.96/#
68. Efficient Batch Designs
g
• Are the batch or prep recipes
p p p
designed for efficiency?
Batch #1 Batch #2
Yields: 28 oz Uses
24 oz of
Batch #1
69. Efficient Batch Designs
g
• Are the batch or prep recipes
p p p
designed for efficiency?
Automatically incurs 4
oz of waste each time
Batch #1 Batch #2
Yields: 28 oz Uses
24 oz of
Batch #1
70. Sales Mix & Execution
Review of the sales mix with assigned
g
recipes for each station
Station #1 Station #2 Station #3 Station #4 Station #5
Where is the distribution of the sales mix?
71. Execution vs. Costing
• Recipes are written differently for
p y
execution than they are for
costing.
• Execution usually states what utensils
to utilize
• Costing involves weights and
measures
72. Execution vs. Costing
Execution Costing
BALSAMIC MARINADE
Ingredients Qty UOM Qty UOM
Olive Oil Blended 90/10 3.0 cups 24.0 oz
g
Balsamic Vinegar 1.0 cup
p 8.0 oz
Salt and Pepper Mix 0.25 cup 2.025 oz
Chopped Shallots 0.25 cup 1.20 oz
Chopped Parsley 0.25
0 25 cup 0.45
0 45 oz
Yield 38.0 oz
76. Menu Engineering
The
Guest
Community Reputation
MENU
Families Business
Employees
77. Menu Engineering
• Your menu(s) are what y
( ) you are in
the business to do.
• Types of Menus
• Lunch
• Dinner
• Brunch
• Banquet
• Kids
• Pricing Structures
• By Markets, Demographics
78. Cost-Volume-Profit (CVP)
The components that we will be analyzing:
• Menu items in the category
• Quantity/volume sold
• Selling Price
PRODUCT COSTS:
• U it Cost
Unit C t Ingredients, Di
I di t Direct t
Labor and Variable
Overhead
• Cost Percentage
•GGross Margin Per Pl
M i P Plate
• Contribution Margin PERIOD COSTS:
Fixed Overhead
and Profit
79. Cost-Volume-Profit (CVP)
The components that we will be analyzing:
• Menu items in the category
• Quantity/volume sold
• Selling Price
TOTAL COSTS:
• U it Cost
Unit C t Ingredients, Di
I di t Direct
Labor and Total
t
Overhead
• Cost Percentage
•GGross Margin Per Pl
M i P Plate
• Total Profit PROFIT
81. My Famous Quote
Change the focus from cost
percent to gross margin dollars
Menu Item Qty Menu Unit Cost % Unit
Sold Price Cost GM $s
Pasta Fettucine 1 $11.99 $1.98 16.5% $10.01
Filet Mignon 1 $32.95 $12.49 37.9% $20.46
Which one would you rather have?
Do we focus too much on cost p
f percents?
82. Loss Leaders
Items that are sold at a loss
that will result in other menu
items being sold at a profit.
83. Loss Leaders
Items that are sold at a loss
that will result in other menu
items being sold at a profit.
Drive profits!
84. Dog/Star Graph
Plowhorse
Popularit Inde %
Star
ex
High PI % Low GM $s
%, High
Hi h PI %, High GM $
% Hi h $s
ty
Dog Puzzle
Low PI %, Low GM $s Low PI %, High GM $’s
Average Unit Gross Margin $
85. Dog/Star Graph Flaws
Flaw #1
Traditional Dog/Star reports only
analyze entrees only.
l l
86. Dog/Star Graph Flaws
Flaw #1
Traditional Dog/Star reports only
analyze entrees only.
l l
Flaw #2
The calculation looks as unit
gross margin as a base
base.
87. Dog/Star Graph Flaws
Flaw #1
Traditional Dog/Star reports only
analyze entrees only.
l l
Flaw #2
The calculation looks as unit
gross margin as a base
base.
Flaw #3
The graph plots all entrees together.
88. Cost Volume Profit Example
Which menu item should be reviewed?
SALADS Menu in place for 6 months.
Menu Item Menu Unit Cost % Unit
Price Cost Profit $s
Chopped Salad $5.50 $0.43 7.8% $5.07
Wedge of Iceberg $5.50 $0.33 6.0% $5.17
Caesar Salad $5.50
$5 50 $0.41
$0 41 7.5%
7 5% $5.09
$5 09
House Salad $5.50 $0.48 8.7% $5.02
Averages $5.50 $0.41 7.5% $5.09
89. Cost Volume Profit Example
Which menu item should be reviewed?
SALADS Menu in place for 6 months.
Menu Item Menu Unit Cost % Unit
Price Cost Profit $s
Chopped Salad $5.50 $0.43 7.8% $5.07
Wedge of Iceberg $5.50 $0.33 6.0% $5.17
Caesar Salad $5.50
$5 50 $0.41
$0 41 7.5%
7 5% $5.09
$5 09
House Salad $5.50 $0.48 8.7% $5.02
Averages $5.50 $0.41 7.5% $5.09
If the decision was based on cost percent alone, the
‘House Salad’ would be reviewed for action.
House Salad
90. Cost Volume Profit Example
Which menu item should be reviewed?
SALADS Menu in place for 6 months.
Menu Item Qty Menu Unit Cost % Unit Total
Sold Price Cost Profit $s Profit $s
Chopped Salad 1,664 $5.50 $0.43 7.8% $5.07 $8,437
Wedge of Iceberg 1,183 $5.50 $0.33 6.0% $5.17 $6,116
Caesar Salad 1,508
1 508 $5.50
$5 50 $0.41
$0 41 7.5%
7 5% $5.09
$5 09 $7,676
$7 676
House Salad 2,041 $5.50 $0.48 8.7% $5.02 $10,246
Averages $5.50 $0.41 7.5% $5.09
If you would have chosen the ‘House Salad’, you would
have reviewed the menu item driving the most dollars
to cover fixed overhead costs and profit and possibly
removing it from the menu.
91. Dog/Star Calculation
Which menu item should be reviewed?
SALADS Menu in place for 6 months.
Menu Item Qty Menu Unit Cost % Unit Total GM MM Rank
Sold Price Cost Profit Profit $s
Chopped S l d
Ch d Salad 1,664
1 664 $5.50
$5 50 $0.43
$0 43 7.8%
7 8% $5.07
$5 07 $8,437
$8 437 L H Plowhorse?
Pl h ?
Wedge of Iceberg 1,183 $5.50 $0.33 6.0% $5.17 $6,116 H H Star?
Caesar Salad 1,508 $5.50 $0.41 7.5% $5.09 $7,676 H H Star?
House Salad 2,041 $5.50 $0.48 8.7% $5.02 $10,246 L H Plowhorse?
Averages $5.50 $0.41 7.5% $5.09
MM = (1/4) * .7 = 17.5%; GM = $32,474 / 6,396 = $5.08
Flaw: Gross margin rank for dog/star calculation is
based on unit level only, not extended contribution
margin dollars.
92. Dog/Star Graph
35.0%
House Salad
30.0%
arity Index %
Chopped Salad
Plowhorse Star
7.5%
25.0% Caesar Salad
(¼) * .7 = 17
20.0% Wedge Salad
17.5%
15.0%
Popula
10.0% Dog Puzzle
$5.08
5.0%
P
0.0%
$5.00 $5.02 $5.04 $5.06 $5.08 $5.10 $5.12 $5.14 $5.16 $5.18
Menu Item Unit Gross Margin $s
$32,475 / 6,396 = $5.08
93. Stellar / Cellar Graph
The Engineer Stellar - The Bank
Popularit Inde %
• Reengineering of Menu Items • Sacred Items
• Labor Process Improvements
p • Most Profitable Items
ex
• Alternative ingredients
• Menu placement
• Price increase possibility
ty
The Cellar The Push or Sell
• New menu item opportunity • FOH Suggestive Selling
• Exception: Unique menu item • FOH Contests
• Review price with value
proposition; price too high?
• Quality or flavor issue
Menu Item Total Profit $s
94. Stellar / Cellar Graph
The Engineer Stellar - The Bank
Popularit Inde %
• Reengineering of Menu Items • Sacred Items
• Labor Process Improvements
p • Most Profitable Items
ex
• Alternative ingredients
• Menu placement
• Price increase possibility
ty
The Cellar The Push or Sell
• New menu item opportunity • FOH Suggestive Selling
• Exception: Unique menu item • FOH Contests
• Review price with value
proposition; price too high?
• Quality or flavor issue
Menu Item Total Profit $s
95. Stellar / Cellar Graph
35.0%
House Salad
30.0%
arity Index %
Chopped Salad
25.0% The Engineer The
0%
25.0% Caesar Salad
Stellar
(¼) = 25.0
20.0% Wedge Salad
15.0%
Popula
10.0%
The Cellar The Push
19
P
$8,11
5.0%
0.0%
$2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 $9,000 $10,000 $11,000
Menu Item Total Profit $s
$32,475 / 4 = $8,119
96. Cost Volume Profit Example
Which menu item should be removed?
SALADS Menu in place for 6 months.
Menu Item Qty Menu Unit Cost % Unit Profit $s
Sold Price Cost Profit $s
Chopped Salad 1,664 $5.50 $0.43 7.8% $5.07 $8,437
Wedge of Iceberg 1,183 $5.50 $0.33 6.0% $5.17 $6,116
Caesar Salad 1,508
1 508 $5.50
$5 50 $0.41
$0 41 7.5%
7 5% $5.09
$5 09 $7,676
$7 676
House Salad 2,041 $5.50 $0.48 8.7% $5.02 $10,246
Averages $5.50 $0.41 7.5% $5.09
The proper item to target to be reviewed is the ‘Wedge
of Iceberg’.
Iceberg
97. What are my options?
• Review the menu placement
• Reengineer an existing menu item
g g
• Review process
• Alternative ingredients
te at e g ed e ts
• Price increase
• Remove the item and create a new item
98. Engineering a New Menu Item
Menu Item Qty Menu Unit Cost % Unit Total
Sold Price Cost Profit $s Profit $s
Wedge of Iceberg 1,183 $5.50 $0.33 6.0% $5.17 $6,116
New Menu Item - $TBD $TBD > $5.17
When engineering the new menu item, attempt to
create the item that will increase the average
gross margin on the item being removed. In this
case - $5.17/menu item.
99. Menu Placement
SALADS
Menu Item Qty Menu Unit Cost % Unit Total
Sold Price Cost Profit $s Profit $s
House Salad 2,041 $5.50 $0.48 8.7% $5.02 $10,246
Chopped Salad 1,664 $5.50 $0.43 7.8% $5.07 $8,437
Field Greens NEW $5.75
$5 75 $0.43
$0 43 7.5%
7 5% $5.32
$5 32
Caesar Salad 1,508 $5.50 $0.41 7.5% $5.09 $7,676
Averages $5.56 $0.44 7.9% $5.12
When reading the menu, customers read from top to bottom of
the category they are looking at. Place the menu items that
drive the most contribution margin to the top. The two top
menu items are my highest “The Bank” category items.
102. Front of House (FOH) Sales
• If the menu layout is structured
with the most profitable items on
top, it should not be a secret!
p,
• FOH personnel can play an active
roll in suggesting to the
gg g
customers items that drive profit!
103. Where do I start?
Step 1: Purchased Items
Ingredient
Step 2: Batch Recipes level only
Step 3: Serving Recipes
Step 4: Time Standards
Step 5: Labor and Overhead Rates
Step 6: Performance Benchmarking
104. Systems
• MBE (Manage By Excel)
( g y )
• Systems & Software (do your
research!)
• Features (i.e.
recipes, production, ordering,
• invoicing, menu engineering, etc.)
• Service
• Cost
• Your overall plan (short and long
term)
106. Cost Control
Audit to
ACCURATE Improve
RECIPE Efficiencies
ffi i i
COSTING
MENU Benchmarking
ENGINEERING (Actual v.
Theoretical)
JIT
Production &
Ordering
(Dynamic
Pars)
P )
108. The Top 10 Takeaways
Takeaway #1
Get the competitive edge!
p g
The restaurant industry is
highly
hi hl competitive and th
titi d the
current economic factors
f
compound that.
109. The Top 10 Takeaways
Takeaway #2
The business failure rate has
f
historically been very large.
Use both your culinary skills
and data to keep from
becoming a statistic.
110. The Top 10 Takeaways
Takeaway #3
Recipe costing is vitally
p g y
important to the success of
the operations Recipe
operations.
costing can be a science.
Everything can be
accounted for
for.
111. The Top 10 Takeaways
Takeaway #4
Your menu is too
important to guess at!
Guessing i not good enough!
G i is t d h!
112. The Top 10 Takeaways
Takeaway #5
Writing a recipe for execution
g p f
is very different than for
costing.
costing Execution is for the
line personnel. Costing is
for the management.
You need both
both.
113. The Top 10 Takeaways
Takeaway #6
“You cannot place p
p percents in
your pockets!”. Shift the
focus from cost percents to
gross margin dollars per
plate and contribution
margin dollars.
114. The Top 10 Takeaways
Takeaway #7
Make decisions not only based
y
on the passion and emotion
of the menu item – but also
empirical data. Be
methodical.
115. The Top 10 Takeaways
Takeaway #8
The menu layout and
y
placement of menu items
does matter. Place higher
matter
contribution margin items
on top in descending order.
116. The Top 10 Takeaways
Takeaway #9
This is your call to action!
y
Start the process. If you do
not h
t have adequate ti
d t time or
skills, get some professional
,g p f
assistance!
117. The Top 10 Takeaways
Takeaway #10
To ensure success –
The bottom line is
know your costs!
Plan for success!
Be proactive, not reactive!
p ,
118. Reference Books
The Book of Yields: Accuracy in Food Costing & Purchasing
Francis T. Lynch
John Wiley & Sons
ISBN 13: 978-0-471-74590-7
978 0 471 74590 7
ISBN 10: 0-471-745909-1
Chef’s Book f F
Ch f’ B k of Formulas, Yi ld & Si
l Yields Sizes
Arno Schmidt
John Wiley & Sons
ISBN 10: 0-471-22716-1
Note: Neither references is truly comprehensive. You need to p
f y p practice the
costing methods discussed in this presentation.
119. Articles Booklet
• “Obtaining Accurate Recipe Costs”
Obtaining Costs
• “Improve Your Menu Engineering”
• “The Case For Theoretical Food Costs”
The Costs
• “The Advantages of Just-In-Time”
• “Robust Supply Chain Management”
Robust Management
• “Line Checks That Create Efficiency”
• “Traits of Effective Cost Management”
Traits Management
http://www.ReturnOnIngredients.com
120. Other Speaking Events
2012
• ACF S d k Ch
Sandusky Chapter, 01/09 i Mil
in Milan, OH
• National Assn. for the Specialty Food Trade 01/12 in San Francisco, CA
• Southern California Gas Co., Foodservice Equipment Ctr., 01/19 in Downey, CA
• ACF Cincinnati Chapter, 01/23 in Cincinnati, OH
• North American Pizza & Ice Cream Show, 01/29 – 01/30 in Columbus, OH
• Delaware Area Career Center, 02/10, in Delaware, OH
• International Restaurant & Foodservice Show, 03/03 - 03/04 in New York, NY
• Columbus Culinary Institute, 03/14, in Columbus, OH
• Western Illinois University, 03/20 in Macomb, IL
• Economic Community & Development Institute, 3/27 in Columbus, OH
• Platt College, 04/17 in Tulsa, OK
• O
Oklahoma Restaurant Association, 0 /
, 04/17 in Tulsa, O
, OK
• San Diego Mesa Community College, 04/24, in San Diego, CA
• California Restaurant Association, 04/25, in San Diego, CA
• Economic Community & Development Institute, 04/27, in Columbus, OH
• Southwestern Foodservice Expo 06/24 in Dallas TX
Expo, Dallas,
• Western Foodservice & Hospitality Expo – 08/12 – 08/14 in Anaheim, CA
• Florida Restaurant & Lodging Show – 09/23 – 09/25 in Orlando, FL
121. Culinary Schools
• This program is offered at no cost to culinary
and hospitality schools programs b
dh i li h l based on
d
availability and budget.
• San Diego Mesa Community College (San Diego, CA)
• Lexington College (Chicago, IL)
• Roosevelt University (Chicago, IL)
• Western Illinois University (Macomb, IL)
• Lake Michigan College (Benton Harbor, MI)
• Central Michigan University (Mt. Pleasant, MI)
• Guilford Technical Community College (Jamestown, NC)
• Midwest Culinary Institute (Cincinnati, OH)
• C lColumbus C li
b Culinary I tit t (C l
Institute (Columbus, OH)
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• Owens Community College (Toledo, OH)
• Platt College (Tulsa, OK)
• Culinary Institute of Charleston (Charleston, SC)
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Please email me at Mark@ReturnOnIngredients.com
Or call me directly at Cell 614.558.2239
122. Questions & Answers
Mark Kelnhofer President & CEO
Kelnhofer,
Return On Ingredients
P.O.
P O Box 2387
Westerville, Ohio 43086-2387
614.423.4410
614 423 4410
Fax 614.340.7946
Cell 614 558 2239
C ll 614.558.2239
Mark@ReturnOnIngredients.com
http://www.ReturnOnIngredients.com
