CLASSROO
M
SALES
What makes a customer buy a produ
PRICE 20 DISCOUNT 3
QUALITY 15 GOOD REVIEWS 2
BRAND 9 PACKAGING 1
What are common ways to sell a produ
Giving discounts20 Being friendly3
Free samples15 Saying “limited offer” 2
Showing how it works 9 Bundle deals 1
SALES
• Revenue resulting from the exchange
of products and services for value.
• Two basic groups of terms normally
used in food and beverage
operations to express sales concepts:
monetary and non-monetary.
MONETARY AND
NON MONETARY SALES CONCEPT
MONETARY AND
NON MONETARY SALES CONCEPT
MONETARY NON MONETARY
MONETARY
TOTAL SALES TOTAL SALES
BY CATEGORY A PER SERVER B
TOTAL SALES
PER SEAT C SALES PRICE D
AVERAGE SALE E
TOTAL SALES
BY CATEGORY A
• Examples of total ₱ sales by category
are total food sales or total beverage
sales, referring to the total ₱ volume
of sales for all items in one category.
MONETARY
TOTAL SALES TOTAL SALES
BY CATEGORY A PER SERVER B
TOTAL SALES
PER SEAT C SALES PRICE D
AVERAGE SALE E
TOTAL SALES
PER SERVER B
• Total sales per server is the total ₱
volume of sales for which a given server
has been responsible in a given time
period, such as a meal period, a day, or a
week. These figures are sometimes used
by management to make judgments
about the comparative performance of
MONETARY
TOTAL SALES TOTAL SALES
BY CATEGORY A PER SERVER B
TOTAL SALES
PER SEAT C SALES PRICE D
AVERAGE SALE E
TOTAL SALES
PER SEAT C
• Total sales per seat is the total ₱ sales for
a given time period divided by the
number of seats in the restaurant. The
normal time period used is one year. This
figure is most frequently used by chain
operations as a means for comparing
sales results of one unit with those of
MONETARY
TOTAL SALES TOTAL SALES
BY CATEGORY A PER SERVER B
TOTAL SALES
PER SEAT C SALES PRICE D
AVERAGE SALE E
SALES PRICE D
• Sales price refers to the amount charged
to each customer purchasing one unit of
a particular item. The unit may be a
single item (e.g., an appetizer or an
entrée) or an entire meal, depending on
the manner in which a restaurant prices
its products.
MONETARY
TOTAL SALES TOTAL SALES
BY CATEGORY A PER SERVER B
TOTAL SALES
PER SEAT C SALES PRICE D
AVERAGE SALE E
AVERAGE SALE E
• An average sale in business is
determined by adding individual sales to
determine a total and then dividing that
total by the number of individual sales.
There are two such averages commonly
calculated in food and beverage
operations: average check and average
MONETARY
TOTAL SALES TOTAL SALES
BY CATEGORY A PER SERVER B
TOTAL SALES
PER SEAT C SALES PRICE D
AVERAGE SALE E
MONETARY AND
NON MONETARY SALES CONCEPT
MONETARY NON MONETARY
NON MONETARY
TOTAL
NUMBER SOLD A
COVERS B
TOTAL
NUMBER SOLD A
• The total number sold refers to the number
of menu items sold within a specific period.
This information helps managers identify
which items are popular and which are not.
Items that do not sell well may be removed
from the menu. It also assists in forecasting
future sales, which supports better planning
for purchasing ingredients and preparing food.
NON MONETARY
TOTAL
NUMBER SOLD A
COVERS B
TOTAL
COVERS
AVERAGECOVERS
B
COVERS
• Cover is a term used in the industry to
describe one diner, regardless of the quantity
of food he or she consumes. An individual
consuming a continental breakfast in a hotel
coffee shop is counted as one cover. So is
another individual in the same coffee shop
who orders a full breakfast consisting of juice,
eggs, bacon, toast, and coffee. These two
diners are counted as two covers.
COVERS B
AVERAGE COVERS TOTAL COVERS
COVERS B
AVERAGE COVERS TOTAL COVERS
AVERAGE COVERS
• Average covers is determined by dividing
the total number of covers for a given time
period by some other number. That number
may be a number of hours in a meal period,
the number of days the establishment is open
per week, or the number of servers on duty
during the time period, among many other
possibilities.
AVERAGE COVERS
• Covers per Hour = Total Covers
No. of Hours of
Operation
• Covers per Day = Total
Covers
No. of
Days of Operation
COVERS B
TOTAL COVERS
• Total covers refers to the total number of
customers served in a given period — an hour,
a meal period, a day, a week, or some other
period.
NON MONETARY
TOTAL
NUMBER SOLD A
COVERS B
NON MONETARY
TURN OVER/SEAT TURN OVER
NON MONETARY
TURN OVER/SEAT TURN OVER
• Seat turnover, most often called simply
turnover or turns , refers to the number of
seats occupied during a given period (or the
number of customers served during that
period) divided by the number of seats
available. It represents the number of times a
given restaurant seat was occupied during a
NON MONETARY
TURN OVER/SEAT TURN OVER
• For example, a restaurant has 50 seats and
there were 150 customers served during a
meal period, so seat turnover would be
calculated as follows:
• Seat turnover = Number of customers served
÷ Number of seats
15 / 50= 3
0 turns
NON MONETARY
TURN OVER/SEAT TURN OVER
In other words, each seat was occupied an
average of 3 times during the meal period.
Seat turnover may be calculated for any
period, but is most often calculated for a
given meal period.
NON MONETARY
SALES MIX
NON MONETARY
SALES MIX
Sales mix is a term used to describe the
relative quantity sold of any menu item as
compared with other items in the same
category. The relative quantities are
normally percentages of total unit sales
and always total 100 %.
NON MONETARY
SALES MIX
Ex: for the month of August, a total of 8,000 dishes
(represented by the letters A, B, C, D, E) were sold, 1,000
of which were portions of A
Sales Mix for item A can be calculated as follows:
1,000 x 100 = 12.5%
8,000
Thus, sales of item A represent 12.5% of total unit
sales. Similar calculations would be performed for items
B, C, D & E
NON MONETARY
SALES MIX
Menu Item Portion Sales Sales Mix
A 1,000
B 1,200
C 1,800
D 2,400
E 1,600
Total 8,000 100%
NON MONETARY
SALES MIX
Menu Item Portion Sales Sales Mix
A 1,000 12.5%
B 1,200 15%
C 1,800 22.5%
D 2,400 30%
E 1,600 20%
Total 8,000 100%
NON MONETARY
SALES MIX
Menu Item Portion Sales Sales Mix
A 1,000 12.5%
B 1,200 15%
C 1,800 22.5%
D 2,400 30%
E 1,600 20%
Total 8,000 100%
NON MONETARY
SALES MIX
Menu Item Portion Sales Sales Mix
A 1,000 12.5%
B 1,200 15%
C 1,800 22.5%
D 2,400 30%
E 1,600 20%
Total 8,000 100%
NON MONETARY
SALES MIX
Menu Item Portion Sales Sales Mix
A 1,000 12.5%
B 1,200 15%
C 1,800 22.5%
D 2,400 30%
E 1,600 20%
Total 8,000 100%
NON MONETARY
SALES MIX
Menu Item Portion Sales Sales Mix
A 1,000 12.5%
B 1,200 15%
C 1,800 22.5%
D 2,400 30%
E 1,600 20%
Total 8,000 100%
NON MONETARY
SALES MIX
MENU ITEM PORTION SALES SALES MIX
A P196
B P72
C P142
D P24
E P112
F P224
G 162
TOTAL P932.00 100%
NON MONETARY
SALES MIX
MENU ITEM PORTION SALES SALES MIX
A P196 21.03%/21%
B P72 7.7%/8%
C P142 15.2%/15.24%
D P24 2.6%/ 2.58%
E P112 12.01%/12%
F P224 24.03%/24%
G 162 17.38%/17%
TOTAL P932.00 100%
NON MONETARY
SALES MIX
MENU ITEM PORTION SALES SALES MIX
A P196 21.03%/21%
B P72 7.7%/8%
C P142 15.2%/15.24%
D P24 2.6%/ 2.58%
E P112 12.01%/12%
F P224 24.03%/24%
G 162 17.38%/17%
TOTAL P932.00 100%
NON MONETARY
SALES MIX
MENU ITEM PORTION SALES SALES MIX
A P196 21.03%/21%
B P72 7.7%/8%
C P142 15.2%/15.24%
D P24 2.6%/ 2.58%
E P112 12.01%/12%
F P224 24.03%/24%
G 162 17.38%/17%
TOTAL P932.00 100%
NON MONETARY
SALES MIX
MENU ITEM PORTION SALES SALES MIX
A P196 21.03%/21%
B P72 7.7%/8%
C P142 15.2%/15.24%
D P24 2.6%/ 2.58%
E P112 12.01%/12%
F P224 24.03%/24%
G 162 17.38%/17%
TOTAL P932.00 100%
NON MONETARY
SALES MIX
MENU ITEM PORTION SALES SALES MIX
A P196 21.03%/21%
B P72 7.7%/8%
C P142 15.2%/15.24%
D P24 2.6%/ 2.58%
E P112 12.01%/12%
F P224 24.03%/24%
G 162 17.38%/17%
TOTAL P932.00 100%
NON MONETARY
SALES MIX
MENU ITEM PORTION SALES SALES MIX
A P196 21.03%/21%
B P72 7.7%/8%
C P142 15.2%/15.24%
D P24 2.6%/ 2.58%
E P112 12.01%/12%
F P224 24.03%/24%
G 162 17.38%/17%
TOTAL P932.00 100%
NON MONETARY
SALES MIX
MENU ITEM PORTION SALES SALES MIX
A P196 21.03%/21%
B P72 7.7%/8%
C P142 15.2%/15.24%
D P24 2.6%/ 2.58%
E P112 12.01%/12%
F P224 24.03%/24%
G 162 17.38%/17%
TOTAL P932.00 100%
NON MONETARY
SALES MIX
MENU ITEM PORTION SALES SALES MIX
A P196 21.03%/21%
B P72 7.7%/8%
C P142 15.2%/15.24%
D P24 2.6%/ 2.58%
E P112 12.01%/12%
F P224 24.03%/24%
G 162 17.38%/17%
TOTAL P932.00 100%
NON MONETARY
SALES MIX
The following table indicates the number of covers
served and the gross sales per server for a 3-hour
periodCOVERS
SERVER
in ABC Restaurant.
SERVED GROSS SALE PER
SERVER
Dionela 98 P5,000
Taylor Swift 88 P4,500
Wally 70 P3,000
TOTAL 256 P12,500
NON MONETARY
SALES MIX
The following table indicates the number of covers
served and the gross sales per server for a 3-hour
period in ABC Restaurant.
Determine:
The average cover per hour
TOTAL COVER
NUMBER OF HRS. PER PERIOD
256/3 =85.33
MONETARY AND
NON MONETARY SALES CONCEPT
MONETARY NON MONETARY
MONETARY AND
NON MONETARY SALES CONCEPT
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