美国内布拉斯加大学论文代写：业务广告

美国内布拉斯加大学论文代写：业务广告

业务可变成本因生产和销售而异。影响餐饮采购决策的一些重要可变成本是食品和饮料成本，人工成本，广告费用，运输成本和维护成本。

在这些变量中，食品和饮料的成本是最重要的费用。如果食品价格波动，餐厅的利润率可能会有很大的变化（汤普森，n.d.）。菜单中的食物价格每当食物价格变化时都不能改变。劳动力费用也是可变成本，可以通过分配的班次来管理。当餐厅安排节日派对时，这也可能会季节性变化。广告对于推广餐厅非常重要，可以通过互联网，广播，电视和杂志进行。它是可变的，包括年度预算分配以满足不断变化的业务需求（Lohrey，n.d.）。在商业广告开始时，成本更多的是促销目的，当业务成立时，可能会降低。在餐厅的情况下，也可能会在不同的季节有所不同，因为他们需要更多的时间在圣诞节期间或在假期期间宣传他们有吸引力的菜单，以获得客户的关注。

美国内布拉斯加大学论文代写：业务广告

在这种情况下的维护成本是可变的，因为设备（汤普森，n.d.），如盘子，平底锅和玻璃制品的破损，经常会出现意想不到的要求。装饰品也属于这一类别，通常是批量购买以最小化费用。也可能包括某些物品的修理费用。运输成本可能因燃油价格波动而异，特别是在这种情况下，餐厅经理必须牢记，因为他们需要每天制作食品的原材料，还包括运输费用。

美国内布拉斯加大学论文代写：业务广告

Variable cost in a business varies with production and sales. Some of the important variable costs that affect the purchasing decision of restaurant are food and beverages cost, labor cost, advertising cost, transportation cost and the maintenance cost.

Among these variables the cost of food and beverages is the most important expense. The profit margin of the restaurant can vary to a great extent if the food prices fluctuate (Thompson, n.d.). In menu the price of food cannot be changed every time when the price of food changes. Labor expense is also a variable cost and can be managed through the number of shifts assigned. This may also vary seasonally when the restaurants arrange holiday parties.

美国内布拉斯加大学论文代写：业务广告

Advertising is very essential for promotion of restaurant and can be done through internet, radio, television and magazines. It is variable and include in annual budget allocation to encounter the changing needs of business (Lohrey, n.d.). In the start of business advertising cost is more for promotion purpose and when the business becomes established it may decrease. In restaurant case it may also vary in different seasons like they need more to advertise during Christmas season or during the coming holidays about their attractive menus to gain customer attention.

Maintenance cost in this case is variable in a manner that often there comes an unforeseen requirement due to the breakage of equipment (Thompson, n.d.), like dishes, pans and glass items. Decoration items also come under this category and usually purchased in bulk to minimize expense. It may also include a repairing cost of certain items.

Transportation cost can vary with the fluctuation in fuel prices, particularly in this case the restaurant manager has to keep it in mind because they need raw materials for making food items on daily basis and it also includes a transportation cost.