Jennifer Caratini has recently accepted the job as the foodservice director for Techmar Industries, a corporation with 1,000 employees. As their foodservice director, Jennifer’s role is to operate a company cafeteria, serving 800 to 900 meals per day, as well as an executive dining room, serving 100 to 200 meals per day. All of the meals are provided “free of charge” to the employees of Techmar. One of Jennifer’s first jobs is to prepare a budget for next year’s operations.

1. In addition to the cost of food products and foodservice employees, what other expenses will Techmar incur by providing free meals to its employees?

2. Since employees do not pay for their food directly, what will Jennifer likely use as the “revenue” portion of her budget? How do you think this number should be determined?

3. In addition to her know-how as a food service director, what skills will Jennifer likely need as she interacts with the executives at Techmar who must approve her operating budget