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Determine Accurate R i C t F Y Recipes Costs For Your Food & Beverage Food & Beverage Operations
SlideShare PresentationWesterville, OH May 8, 2013
© 2013 Return On Ingredients LLC P.O. Box 2387 Westerville, Ohio 43086-2387 614.423.4410 Fax 614.340.7946
Request to have this presentation conducted live for your association, group or event at [email protected]
Mark Kelnhofer
• BA in Accounting and Business Administration in 1993
• Masters in Business Administration (MBA) in 2005Masters in Business Administration (MBA) in 2005
• Ohio Dominican University, Columbus, Ohio
• Manufacturing Cost (1993 – 2013)
• Plastics, Lighting, Tire Repair Kits, Buses, RestaurantsPlastics, Lighting, Tire Repair Kits, Buses, Restaurants
• Bravo/Brio Restaurant Group (2002 – 2010)
• Return On Ingredients (2009 – Present)
• Bravo/Brio Restaurant Group Eddie V’s Pistacia Vera Bob Evans Bravo/Brio Restaurant Group, Eddie V s, Pistacia Vera, Bob Evans Farms, Gordon’s Gourmet, Midwest Culinary Institute, Luce, Crème de la Crepe, Cooper’s Hawk Winery, Zauber Brewing Co., Hospitality USA
• Ohio Dominican University (2007 – Present)
• Adjunct Faculty, Financial & Managerial Accounting
• Midwest Culinary Institute (2011 – Present)
• Adjunct Faculty, Food, Beverage & Labor Cost Controls
Bravo/Brio Restaurant Group
4.2% = $ millions in savings
Return On Ingredients LLC P.O. Box 2387 Westerville, Ohio 43086‐2387 614.423.4410 Fax 614.340.7946Return On Ingredients® and its logo are registered trademarks by Return On Ingredients LLC
Brio Tuscan Grille – Easton Town CenterColumbus, Ohio
Bravo! Cucina ItalianaBravo! Cucina ItalianaVirginia Beach, VA
Bon Vie – Easton Town CenterC l b OhiColumbus, Ohio
Mark Kelnhofer
• BA in Accounting and Business Administration in 1993
Ad ( A) 200• Masters in Business Administration (MBA) in 2005
• Ohio Dominican University, Columbus, Ohio
• Manufacturing Cost (1993 – 2013)
l h• Plastics, Lighting, Tire Repair Kits, Buses, Restaurants
• Bravo/Brio Restaurant Group (2002 – 2010)
• Return On Ingredients (2009 – Present)
• Bravo/Brio Restaurant Group, Eddie V’s, Pistacia Vera, Bob Evans Farms, Gordon’s Gourmet, Midwest Culinary Institute, Luce, Crème de la Crepe, Cooper’s Hawk Winery & Zauber Brewing Co., Hospitality USAHospitality USA
• Ohio Dominican University (2007 – Present)
• Adjunct Faculty Financial & Managerial AccountingAdjunct Faculty, Financial & Managerial Accounting
• Midwest Culinary Institute (2011 – Present)
• Adjunct Faculty, Food, Beverage & Labor Cost Controls
Other Food Manufactures…
• Restaurants
• Casinos
• Hotel & Lodging
• Sports Arenas
• Hospitals
Colleges and Universities• Colleges and Universities
• Catering and Banquet Centers
• Theme ParksTheme Parks
• Horse Race Tracks
• ….and others!
Amtrak
Fox Business News08/02/2012
Restaurants vs. Manufacturing
RESTAURANTS MANUFACTURING
Ingredients Raw MaterialsIngredients Raw Materials
Restaurants vs. Manufacturing
RESTAURANTS MANUFACTURING
Prep Production Work In ProcessPrep Production Work In Process
Restaurants vs. Manufacturing
RESTAURANTS MANUFACTURING
Menu Item Finished GoodsMenu Item Finished Goods
Restaurants vs. Manufacturing
RESTAURANTS MANUFACTURING
BOH ( h f) / Di t L bBOH (chef) / FOH (bartender)
Direct Labor
Restaurants vs. Manufacturing
RESTAURANTS MANUFACTURING
FOH (Waiter/Waitress) Indirect LaborFOH (Waiter/Waitress) Indirect Labor
Restaurants vs. Manufacturing
RESTAURANTS MANUFACTURING
Recipe Bill of MaterialRecipe Bill of Material
Restaurants vs. Manufacturing
Other manufacturing aspects as wellOther manufacturing aspects as well• Prep Time = Labor Routing• Customer Order = Manufacturing Order
O h d (V i bl d Fi d)• Overhead (Variable and Fixed)• Recipe = Bill of Material (BOM)
Top Reasons Top Reasons To Know To Know
Y C t !Your Costs!
The The Restaurant Restaurant
I d tIndustry
The Restaurant IndustryUnited States Highly CompetitiveUnited States – Highly Competitive
Source: NRA 2013 Industry Forecast
The General The General Economic Economic C ditiConditions
The Economy
• Less Discretionary Income• Eating Out Decisions Change• Lower Sales Volumes
“Pi hi P i ” R i• “Pinching Pennies” Reaction
Shouldn’t we be pinching pennies Shouldn t we be pinching pennies in all economic conditions?
Commodit Commodity Costs
Commodities In The News
FSR Magazine, 03/2013
“P i P i “Protein Prices Rise, Restaurants Cope”
Commodities In The News
QSR Magazine, 03/20/2013, “Commodities in Crisis”
Fuel Update
Business First, 12/03/2012/ /
Cost Management
NRA Daily, “Restaurant Operators Report Higher Food Costs”, 12/28/2012g , / /
Source: NRA Daily, 12/28/2012
Cost Management
NRA 2013 Industry Forecast, “Food Costs Continue To Chop Into The Bottom Line”p
Source: NRA 2013 Industry Forecast
Cost Management
NRA 2013 Industry Forecast, “Controlling Costs Is No Picnic”
Source: NRA 2013 Industry Forecast
Cost Management
NRA 2013 Chefs Survey, “Balancing Rising Food Costs”
How do you respond to respond to higher food costs?costs?
Commodity Research
Source: American Restaurant Association www.americanrestaurantassociation.com1-888-423-4411 Fax 941-953-4034Forecasting and Managing Food and Energy Commodities
Commodity Researchck
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Source: American Restaurant Association (ARA), http://www.americanrestaurantassocaition.com
Commodity Researchd
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Source: American Restaurant Association (ARA), http://www.americanrestaurantassocaition.com
Commodity ResearchR
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Source: American Restaurant Association (ARA), http://www.americanrestaurantassocaition.com
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Source: American Restaurant Association (ARA), http://www.americanrestaurantassocaition.com
Commodity Researchco
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Source: American Restaurant Association (ARA), http://www.americanrestaurantassocaition.com
Commodity Researchh
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Source: American Restaurant Association (ARA), http://www.americanrestaurantassocaition.com
Ind str Industry Failure Rate
Restaurant Failure Rate
The Dick Pope Institute for Tourism Studies, UCF Rosen College of Hospitality, Parsa/Green/Terry
Restaurant Failure Rate
The Dick Pope Institute for Tourism Studies, UCF Rosen College of Hospitality, Parsa/Green/Terry
Restaurant Failure Rate
Controls“A d h N l R A (2009)“According to the National Restaurant Association (2009), a typical restaurant in America earns a net profit under 10%. That means 90% of revenues are used to defer the cost of doing f f f gbusiness. Thus, managers that do not understand the importance of cost controls are bound to fail in the restaurant business. Two
j t i th t t i d t f d t d l bmajor costs in the restaurant industry are food cost and labor cost. These two costs together are referred to as prime costs. For a restaurant to succeed, the prime costs are expected to be less p pthan 60% of revenues. It is a ‘rule of thumb’ and a good rule to follow. Most restaurants that have failed often were found to have prime costs exceeding 60% indicating greater potential to
The Dick Pope Institute for Tourism Studies, UCF Rosen College of Hospitality, Parsa/Green/Terry
prime costs exceeding 60% indicating greater potential to failure.”
The Missing Link
+
Culinary Arts The Numbers
ROI Methodology
Recipe costing is the base for manyRecipe costing is the base for manyother aspects of the operations.
The Reality Is…
• Some restaurant operators do not phave any written or documented recipes.
• Some have recipes that are written are only for execution, not costing.
• The few that have costing in many cases do not take a manufacturing approachapproach.
• Menu pricing in some cases is not based on proper analysis and databased on proper analysis and data.
What is in your control?
Knowing your costs Knowing your costs
What is in your control?
Knowing your costs Knowing your costs
Establishing your selling price
Types of Recipes
• Batch or Prep RecipesBatch or Prep Recipes• Larger quantities
• Become their own unique Become their own unique inventory item when produced
• Can be used in other recipes
• Serving or Menu Item Recipes• Ultimately is what is sold to the
guest or customer
Recipe Writing
Analyze and question the recipe to account Analyze and question the recipe to account for accuracy and the process. Ask questions!
Recipe Writing
Blended Oil, EVOO, Soy
Recipe Writing
S i h G tSpanish, Green, etc.Diced? Minced? In house?
Recipe Writing
P k d?Precooked?
Recipe Writing
Mi d l ?Minced or cloves?
Recipe Writing
I di d K h ?Iodized or Kosher?
Recipe Writing
5 6 6 6 G H i l Ch R ?5x6, 6x6, Green, Heirloom, Cherry Roma?
Recipe Writing
Th i ld d lt i i d f ti !The yield or end result is required for costing!
Recipe Writing
Weights & Measures
Portion control thro gh the se of • Portion control through the use of utensils (Tbsp, tsp, dishers, spoodles etc )spoodles, etc.)
• Accuracy of weights and measures is paramount.is paramount.
1 cup, Basil Leaves 1 cup, Granulated Sugar
0.2 ounce 6.8 ounces
Density: 2.5% Density: 85.0%
Batch Recipes & Yields
• Batch recipes should account for the • Batch recipes should account for the proper yield (what the result is) including known waste and the gprocess (labor)
• When the purchased product has p pchanged form in any way, a batch recipe should be created to account f h for the cost.
• If you don’t account for the process d i ld l l t i and yields, your menu level costs in
most cases is understated!
Batch Recipe Example #1
• We purchased ‘Basil, Fresh’ at p ,$8.50/# or $0.531/oz
Ingredients Quantity UOM Cost Extended
Basil, Fresh 16.0 oz $0.531 $8.500
BASIL PICKED
• The new item ‘Basil Picked’ now
Basil, Fresh 16.0 oz $0.531 $8.500
Yield 11.0 oz
The new item Basil Picked now has a correctly stated value of $0.773/oz or $12.36/#
Batch Recipe Example #2
• We purchase ‘P&D 31/40 Shrimp’ p / pat $5.50/# or $0.344/oz
/Ingredients Quantity UOM Cost Extended
P&D 31/40 16.0 Oz $0.344 $5.500
P&D 31/40 SHRIMP THAWED
Th it ‘P&D 31/40 Th d’
P&D 31/40 Shrimp, frozen
16.0 Oz $0.344 $5.500
Yield 14.2 oz
• The new item ‘P&D 31/40 Thawed’ now has a correctly stated value of $0 387/oz or $6 19/#$0.387/oz or $6.19/#
Batch Recipe Example #3
• We purchase ‘Lobster Bisque Soup’ p q pby the bag/8# for $16.95 bag.
Ingredients Quantity UOM Cost Extended
Lobster Bisque 1.0 Bag $16.950 $16.950
LOBSTER BISQUE SOUP YIELDED
Th it ‘L b t Bi S
Lobster Bisque Soup
1.0 Bag $16.950 $16.950
Yield 0.98 gal
• The new item ‘Lobster Bisque Soup Yielded’ now has a correctly stated value of $17 30/gallon or $0 136/ozvalue of $17.30/gallon or $0.136/oz
Batch Recipe Example #4
• We purchase ‘Bananas’ for p$0.513/#.
Ingredients Quantity UOM Cost Extended
Bananas 16.0 Oz $0.032 $0.513
BANANAS PEELED
Th it ‘B P l d’
Bananas 16.0 Oz $0.032 $0.513
Yield 10.5 oz
• The new item ‘Bananas Peeled’ now has a correctly stated value of $0 049/oz or $0 782/#$0.049/oz or $0.782/#
Packaging
• Packaging is part of the raw g g pmaterial cost, similar to the ingredients
• Packaging includes:
• Bottles, lids
• Boxes
• Labels
• Wraps
The Costing Problem
Ingredients
Prime Cost
Ingredients Labor
Total Cost
Ingredients Labor
Overhead
Total Cost Breakdown
Labor & Overhead Costs
• Your labor and overhead can be accounted for in the recipe
• Prep Time, Labor Routing• Time/motion studies (stopwatch)
• Time (hours) is loaded on every recipe
• Standard Labor (BOH) Rates• By store
• Includes wages and fringes
Time Motion Studies
• Stopwatch time motion studyp y
• Must be in a live environment
• Must be a controlled testMust be a controlled test
• Must be the personnel that will actually execute the recipesy p
Batch Recipe ExamplePrime CostPrime Cost
• We purchased ‘Basil, Fresh’ at p ,$8.50/# or $0.531/oz
Ingredients Quantity UOM Cost Extended
Basil, Fresh 16.0 oz $0.531 $8.500
BASIL PICKED
Basil, Fresh 16.0 oz $0.531 $8.500
Labor 0.167 hr 15.66 $2.616
Total $11.116
Yi ld 11 0
• The new item ‘Basil Picked’ now has a correctly stated value of
Yield 11.0 oz
has a correctly stated value of $1.011/oz or $16.18/#
Direct (BOH) Labor Rate
• The direct (BOH) labor rate should ( )include the base rate plus any other additional fringes associated
h h lwith those personnel• Unemployment Insurance
Workers’ Compensation• Workers Compensation
• Social Security & Medical
• Health, dental and vision insurance plans
• 401(k) or other retirement plans
• Vacation & Sick Pay
Child• Childcare
Overhead Rates
• Based on budgeted expenses and
Predetermined Overhead Rate
g pdirect labor hours (BOH) by location.
Total Budgeted OverheadTotal Budgeted Overhead
Direct Labor BOH Hours = $0.000/hr.
OverheadRate
Overhead Rates
• FOH Labor & Fringes
Predetermined Overhead Rate
• FOH Labor & Fringes• Advertising & Marketing• Repair & Maintenance• Supplies• Training• Utilities Utilities • Communications• Landscaping• Research & Development• Research & Development• Occupancy• Taxes
BudgetedDirect Labor
HoursHours
Batch Recipe ExampleTotal CostTotal Cost
• We purchased ‘Basil, Fresh’ at p ,$8.50/# or $0.531/oz
BASIL PICKEDIngredients Quantity UOM Cost Extended
Basil, Fresh 16.0 oz $0.531 $8.500
Labor 0.167 hr $15.66 $2.616
Overhead 0.167 hr $34.97 $5.840
Total $16.956
Yield 11 0 oz
• The new item ‘Basil Picked’ now has a correctly stated value of
Yield 11.0 oz
has a correctly stated value of $1.542/oz or $24.67/#
Wine Bottle Conversions
Source: chathamhillwinery/blogspot.com
Wine Glass Pour Costs
750ml bottle750ml bottle
Bottle cost $8.99fl. oz. 25.3613fl. oz. cost $0.354Pour cost $2.127Pour cost $2.127
Standard recipe pour = 6.0 fl. oz.
Item Description Qty UOM Unit Cost Extended
Estancia Pinot Noir 6.00 fl. oz. $0.354 $2.127
Direct Labor 0.025 hr. 12.00 0.300
Overhead 0 025 hr 34 97 0 874
Source: chathamhillwinery/blogspot.com
Overhead 0.025 hr. 34.97 0.874
Total Cost $3.301
Beer Keg Conversions
Draft Beer Pour Cost
½ BBL½ BBL
Keg cost $89.00fl. oz. 1,984fl. oz. cost $0.0449Pour cost $0.718Pour cost $0.718Standard recipe pour = 16.0 fl. oz.
Item Description Qty UOM Unit Cost Extended
Sam Adams Lager 6.00 fl. oz. $0.718 $0.718
Direct Labor 0.017 hr. 12.00 0.204
O h d 0 017 h 34 97 0 595Overhead 0.017 hr. 34.97 0.595
Total Cost $1.517
Liquor Recipe Cost
FOUR HORSEMEN
Item Description Qty UOM Unit Cost Extended
Johnnie Walker Red 0.25 fl. oz. $0.907 $0.227
Jose Cuervo Gold 0.25 fl. oz. 0.778 0.197
Jim Beam 0.25 fl. oz. 0.562 0.140
Jack Daniels 0.25 fl. oz. 0.739 0.185
Direct Labor 0.034 hr. 12.00 0.408
O h d 0 034 h 34 9 1 189Overhead 0.034 hr. 34.97 1.189
Total Cost $2.346
Liquor Recipe Cost
BLACK RUSSIAN
Item Description Qty UOM Unit Cost Extended
Choice of Vodka 1.50 fl. oz. $0.000 $0.000
Kahlua Coffee Liqueur 0.75 fl. oz. 0.778 0.197
Direct Labor 0.025 hr. 12.00 0.300
Overhead 0.025 hr. 34.97 0.874
Base Recipe Cost $1.371
Well PremiumCall Super Premium
1-1/2 fl fl. oz.
Low Average High
Make Buy Decisionsy
• In order to make valid comparisons, all p ,costs must be considered
dIngredients
$0.80Made In House
$0.80/#
Outsourced
$3.25/#
Make Buy Decisionsy
• In order to make valid comparisons, all p ,costs must be considered
dIngredients Labor
$0.80 $1.00 Made In House
$5.13/#
Outsourced
$3.25/#
$3.33Overhead
Efficient Batch Designsg
• Are the batch or prep recipes p p pdesigned for efficiency?
Batch #1Yields: 28 oz
Batch #2Uses
24 oz of Batch #1
Efficient Batch Designsg
• Are the batch or prep recipes p p pdesigned for efficiency?
Automatically incurs 4 oz of waste each time
Batch #1Yields: 28 oz
Batch #2Uses
24 oz of Batch #1
Sales Mix & Execution
Review of the sales mix with assigned grecipes for each station
Station #1 Station #2 Station #3 Station #4 Station #5
Where is the distribution of the sales mix?Where is the distribution of the sales mix?
Execution vs. Costing
• Recipes are written differently for p yexecution than they are for costing.• Execution usually states what utensils
to utilize
Costing involves weights and • Costing involves weights and measures
Execution vs. Costing
Execution Costing
BALSAMIC MARINADEIngredients Qty UOM Qty UOM
Olive Oil Blended 90/10 3.0 cups 24.0 oz
Balsamic Vinegar 1.0 cup 8.0 ozg p
Salt and Pepper Mix 0.25 cup 2.025 oz
Chopped Shallots 0.25 cup 1.20 oz
Chopped Parsley 0 25 cup 0 45 ozChopped Parsley 0.25 cup 0.45 oz
Yield 38.0 oz
Menu Level Costing
Menu Level Costing
Prime Cost
Menu Level Costing
Total Cost
Where do I start?
Step 1: Purchased Items Step 1: Purchased Items
Step 2: Batch Recipes Ingredient level only
Step 3: Serving Recipes
Step 4: Time Standards
Step 5: Labor and Overhead Rates Step 5: Labor and Overhead Rates
Step 6: Performance Benchmarking
Systems
• MBE (Manage By Excel)( g y )
• Systems & Software (do your Systems & Software (do your research!)• Features (i.e. recipes, production,
ordering,
• invoicing, menu engineering, etc.)
• Service
• Cost
• Your overall plan (short and long term)
Our Systems
hThe
Top 10 Top 10
kTakeaways
The Top 10 Takeaways
Takeaway #1Takeaway #1
Get the competitive edge!p g
The restaurant industry is hi hl titi d th highly competitive and the current economic factors f
compound that.
The Top 10 Takeaways
Takeaway #2Takeaway #2
The business failure rate has fhistorically been very large. Use both your culinary skills Use both your culinary skills
and data to keep from becoming a statistic.
The Top 10 Takeaways
Takeaway #3Takeaway #3
Recipe costing is vitally p g yimportant to the success of
the operations Recipe the operations. Recipe costing can be a science.
Everything can be
accounted for accounted for.
The Top 10 Takeaways
Takeaway #4Takeaway #4
Recipes should be written with pmore accuracy and details. In order to cost recipes the In order to cost recipes, the
details are required!
The Top 10 Takeaways
Takeaway #5Takeaway #5
When using portion control g ptools, capture the density.
Proper weights and measures Proper weights and measures is critical to the accuracy of
the recipe and the cost.
The Top 10 Takeaways
Takeaway #6Takeaway #6
When writing a batch prep g p precipes, the yield or the end
result is required to result is required to determine the cost as it
moves through the process.
The Top 10 Takeaways
Takeaway #7Takeaway #7
Writing a recipe for execution g p fis very different than for
costing Execution is for the costing. Execution is for the line personnel. Costing is
for the management.
You need bothYou need both.
The Top 10 Takeaways
Takeaway #8Takeaway #8
Beer, wine and liquor recipes , q pshould be accounted for.
Liquor recipes need to match Liquor recipes need to match the POS system for costing
and depletion.
The Top 10 Takeaways
Takeaway #9Takeaway #9
This is your call to action!y
Start the process. If you do t h d t ti not have adequate time or
skills, get some professional , g p fassistance!
The Top 10 Takeaways
Takeaway #10Takeaway #10
To ensure success –
The bottom line is
know your costs!
Plan for success!Plan for success!
Be proactive, not reactive!p ,
Reference Books
The Book of Yields: Accuracy in Food Costing & Purchasing
Francis T. Lynch
John Wiley & Sons
ISBN 13: 978-0-471-74590-7ISBN 13: 978 0 471 74590 7
ISBN 10: 0-471-745909-1
Ch f’ B k f F l Yi ld & SiChef’s Book of Formulas, Yields & Sizes
Arno Schmidt
John Wiley & Sons
ISBN 10: 0-471-22716-1
Note: Neither references is truly comprehensive. You need to practice the f y p pcosting methods discussed in this presentation.
Cost Control
ACCURATE RECIPE
Audit to Improve ffi i iRECIPE
COSTINGEfficiencies
MENU ENGINEERING
Benchmarking (Actual v.
Theoretical)
JIT Production &
Ordering(Dynamic
P )Pars)
Results
• Quality• Consistency• Efficiency Improvements• DisciplineDiscipline• Cash• Profits
• Waste• Waste• Inventory Levels• Costs
Articles Booklet
• “Obtaining Accurate Recipe Costs”Obtaining Accurate Recipe Costs
• “Improve Your Menu Engineering”
• “The Case For Theoretical Food Costs”• The Case For Theoretical Food Costs
• “The Advantages of Just-In-Time”
• “Robust Supply Chain Management”• Robust Supply Chain Management
• “Line Checks That Create Efficiency”
“Traits of Effective Cost Management”• Traits of Effective Cost Management
http://www.ReturnOnIngredients.com
Other Speaking Events
Current 2013 ScheduleOh 2/ C l b O• Ohio Dominican University – 2/7 in Columbus, OH
• Columbus Culinary Institute – 2/12 in Columbus, OH
• North American Pizza & Ice Cream Show – 2/17 in Columbus, OH
• Canadian Restaurant & Foodservice Association – 3/3 in Toronto Ontario• Canadian Restaurant & Foodservice Association 3/3 in Toronto, Ontario
• International Restaurant & Foodservice Show 3/4-3/5 in New York, NY
• Western Illinois University – 3/7 in Macomb, IL
• International Boston Seafood Show 03/10 in Boston, MA
• Nightclub & Bar Expo – 3/19-3/21 in Las Vegas, NV
• Owens Community College – 4/4 in Toledo, OH
• ODU Dominican Scholars Dinner – 4/15 in Columbus, OH
ACF M Ch f A i i 5/6 i Fi dl OH• ACF Maumee Chefs Association – 5/6 in Findlay, OH
• Western Foodservice Expo – 8/18 – 8/20 in Los Angeles, CA
• Florida Restaurant & Lodging Show – 09/22 – 09/24 in Orlando, FL
• World Congress of Nutrition & Health Conference – 10/12-10/14 in Dalian World Congress of Nutrition & Health Conference 10/12 10/14 in Dalian, China
• Americas Food & Beverage Conference – 10/28 in Miami Beach, FL
Culinary Schools
This program is offered at no cost to culinary and hospitality schools programs based on availability and budgetschools programs based on availability and budget.
• Lexington College (Chicago, IL)
• Roosevelt University (Chicago, IL)
• Western Illinois University (Macomb, IL)
• Lake Michigan College (Benton Harbor, MI)
• Central Michigan University (Mt. Pleasant, MI)
• Guilford Technical Community College (Jamestown, NC)
• University of Nevada Las Vegas (Las Vegas NV) • University of Nevada Las Vegas (Las Vegas, NV)
• Midwest Culinary Institute (Cincinnati, OH)
• Columbus Culinary Institute (Columbus, OH)
• Hocking College (Nelsonville, OH)
• Owens Community College (Toledo, OH)
Please email me at [email protected]
O ll di tl t C ll 614 558 2239Or call me directly at Cell 614.558.2239
Questions & Answers
Mark Kelnhofer, President & CEO
Return On Ingredients
P.O. Box 2387
Westerville, Ohio 43086-2387
614.423.4410
Fax 614.340.7946
Cell 614.558.2239
http://www.ReturnOnIngredients.comp // g
http://www.LinkedIn.com/kelnhofer
Questions & Answers
If you have a questions later, contact me!
k@ t i di [email protected]
614 558 2239614.558.2239