Based on other expenses that a manager must deal with as they are running an establishment. Like maintenance, entertainment costs. HVAC and energy costs, renting vs leasing, and cleaning. Consider the challenges today that managers face when controlling these other costs. Think about the term capital budgeting which means that long term expenses are budgeted. Also consider the major profit loss that many establishments have encountered as a result of COVID-19. Where can a manager make adjustments in terms of these other costs and still offer a variety to their customer base? Consider that the manager wants to offer the variety in terms of a variety of entertainment, maintenance on equipment, landscaping, operating cost with utensils, uniforms, decor, menus and china.