言,早餐平均消三餐中最低,而晚餐通常最高,因此在分析平均消可依用餐段算更。例如:
大丙哈哈牛排一月午餐客1400人,午餐收入292800元;晚餐客1200人,晚餐收入357990元;客共2600人(1400人+1200人),收入650790元。午餐平均消=收入292800元÷消人1400人209元人晚餐平均消=收入357990元÷消人1200人298元人平均消=收入650790元÷消人2600人250元人二每桌、每座位平均收入每桌平均收入=收入÷桌每座位平均收入=收入÷座位例如:大丙哈哈牛排共有10桌,共有40座位每桌平均收入=收入650790元÷桌10桌=65079元桌每座位平均收入=收入650790元÷座位40座位16270元座位三收入收入=客×客例如:大丙哈哈牛排A套餐220元,共售出200份;B套餐250元,共售出235份;C套餐300元,共售出180份。收入=客×客=200元×220份+250元×235份+300元×180份=44000元+58750元+54000元=156750元
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