LEDGER & Lounge
Services

Cost, price, pour, proof.

Four engagements that stack. Start with one; most operators end up running all four over a year.

01

Food cost review & menu engineering

The core engagement. We cost every plate against the invoices you actually paid, then rebuild the menu around contribution margin instead of habit.

You walk away with
A costed recipe book, an item-by-item margin ranking, and a re-engineered menu with the specific changes to make first.
Scope of work
Recipe and sub-recipe costing with current invoice pricing
Yield testing on high-volume and high-waste items
Sales-mix pull from your POS by item, daypart, and channel
Star / plow-horse / puzzle / dog classification
Vendor price-increase review across the last two quarters
Waste, comp, and void pattern review
Menu layout and item-placement recommendations
02

Beverage cost & pour control

Beverage is where margin is won and lost fastest. We set specs, build the count routine, and make the standard survive a Saturday night.

You walk away with
Costed cocktail specs, a category pour-cost target, and an inventory routine your bar lead can run weekly.
Scope of work
Pour cost by liquor, beer, wine, and cocktail program
Full cocktail spec costing, including batching and dilution
Variance analysis against POS ring-ins
Well and rail strategy, house-pour negotiation
Bar layout and station-par recommendations
Comp, spill, and staff-drink policy
Weekly count sheet and inventory cadence
03

Menu pricing strategy

Most menus are underpriced in the wrong places and overpriced in the ones guests notice. We rebuild the price architecture around margin and perception.

You walk away with
A full price sheet with staged increases, expected margin impact, and language for your team and your guests.
Scope of work
Contribution-margin modelling per item
Competitive and market-position review
Anchor, decoy, and price-point strategy
Portion and format alternatives to protect price
Staged rollout plan by daypart or category
Guest-facing messaging for the team
Post-change mix monitoring plan
04

Margin and channel reporting

Numbers you can act on, on a rhythm you can keep. We rebuild the reporting so the weekly meeting is about decisions, not data entry.

You walk away with
A weekly prime-cost report, a channel margin report, and a standing review agenda with targets.
Scope of work
Reporting categories rebuilt for operator readability
Prime cost, labor, and COGS trend analysis
Weekly and period reporting templates
Budget and target setting by line
Variance review process with your GM or bookkeeper
Break-even and covers-required modelling
Cash-flow and purchasing calendar alignment

How engagements are structured

Scoped to the venue, not to a package. Pricing is quoted after the profit call.

Point in time

Profit Review

A fixed-scope diagnostic on one venue. Invoices in, ranked decisions out.

Three weeks, one venue
Focused build

Implementation Sprint

One discipline installed end to end (specs, prices, or reporting) with your team trained on it.

Four to six weeks
Ongoing

Fractional Advisory

A standing seat at your numbers. Weekly reporting review, monthly deep dive, on-call for buying and pricing calls.

Monthly retainer

Questions operators ask first

Do you need access to my POS and accounting?

Read-only access is ideal, but exports work fine. At minimum: three months of invoices, a sales-mix report, current recipes if they exist, and the last three P&Ls.

Will you tell my staff their numbers are bad?

No. Findings go to ownership first. When we train the team, it’s on standards and routines, framed as tools, not indictments.

What if my recipes were never written down?

Common. Building them is part of the review. You’ll leave with a costed recipe book whether or not one existed going in.

How is pricing determined?

Scope is set after the profit call, based on venue count, revenue, and how much of the underlying data already exists. You get a fixed number before anything starts.

Next step

A restaurant doing $2 million in annual sales gains $40,000 when it improves operating margin by two percentage points.

What are two points worth in your business?

Bring your latest P&L and sales-mix report to a free 30-minute profit call. We will identify the largest profit leaks, estimate what may be recoverable, and tell you whether engaging us makes financial sense.

Book a free profit call Or send your details first contact@ledgerandlounge.com (980) 999-3122