Case Two-The Unit Manager You are the unit manager in a chain restaurant organization. The budget is created by the area manager with some input by you. All bills are paid at corporate headquarters based on payroll information (for labor) sent electronically from your unit and on hard-copy delivery invoices (for food and other items) routed from delivery personnel through you to corporate headquarters. Other bills received by the unit are forwarded to corporate headquarters. You receive an income statement that is hand-delivered by the district manager during the second week after the month to which it pertains. Until recently, your unit was performing at about average in relation to the seven units in the area. During the past three months, however, the food, beverage, and labor costs have risen, and your unit is now ranked as a below-average performer in the district. You have implemented or revised no operating changes that can account for the higher food/labor percentages. What are some possible causes of this problem? What can you do about them? Case Three-Using the Five-Step Control Process For the past two months, beverage revenues have been lower and beverage cost percentages have been higher than those budgeted at the restaurant you manage. There have been no personnel changes. (The bar manager and bartender staff have been with the restaurant for more than a year.) Use the five-step control process discussed in this chapter to illustrate how you might address this problem.