Charlie Chubby Moore, the owner of four Chubby's Family Steak Houses located in central Pennsylvania, is about to meet with Emma Carlson, the new manager of Chubby's Family Steak House No. 2, in mid-December 2022. The primary purpose of this meeting is to finalize the 2023 operating plan for the restaurant, and similar meetings are scheduled with the other restaurant managers. Moore has decided that, due to the growth of his business, he can no longer continue to manage the continue to manage the operation as he did when there were only one or two restaurants. Therefore, he is in the process of implementing a more formal and rigorous planning and budgeting process. The case describes the process through which Charlie Moore and Emma Carlson reach agreement regarding the final operating plan for the restaurant for 2023. The description contained in the case Download the caseis both detailed and thorough, and includes the basis on which annual revenues are projected as well as the basis on which each expense is forecast for the year.