(1) One of the industries most capable of allowing amateurs to utilize its characteristics (2) Gross profit is extremely high and net profit is very low (3) Capital recovery time must be as short as possible (4) Full recovery of capital takes five to six years (5) Cost control A-Direct costs a- Main materials, flavorings, decorative materials b- About 35% of turnover, but not more than 40% c- Improve purchasing techniques and inventory management; keep material costs down B- Indirect Costs a- Personnel costs: about 20% of turnover; combined with material costs, not to exceed 60% of turnover b- Rent: about 10-12% of turnover c- Utilities and fuel: capped at 5% d- Consumables: about 4-5% of turnover e- Taxes: about 10-12% of turnover f- Fuel and water: capped at 5% e- Taxes: about 10-12% of turnover e-Taxes: about 5% of turnover f-Miscellaneous expenses: including communication, advertising, insurance, newspapers and magazines, about 5-8% of turnover g-Interest on capital: about 4% of turnover h-Depreciation of equipment: 5% of the funds reserved for future equipment and decoration of the refurbishment (6) Do a good job of calculating the management of the A-turnover = total number of seats * turnover rate * the average amount of money spent per person. A month of business days B - net profit = revenue - expenses c - high turnover, gross profit does not mean that the profit is also more