In this activity, you will act as the restaurant manager, and you are required to conduct research over the Internet and identify new approaches to improve budget performance. You are required to identify the causes of budget variance and evaluate the options to improve the budget performance. You are required to perform the following tasks: 

Identify the budget area that needs evaluation 

Identify the causes for the budget deviation

Evaluate options to effectively manage the identified deviation 

Take into consideration the impact of new approaches to improve budget performance on the colleagues and customer service levels