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Tourism represents an economic-social phenomenon characteristic to the modern civilization, well grounded in the life of the society and, therefore, strongly influenced by its evolution. Addressing large social segments and meeting their needs, tourism is by far the sector characterized by an accentuated dynamism, both nationally and internationally. Tourism involves a vast human and material potential due to its complex content and its mass character which has important implications on the evolution of the national economies and that of the society. In the world each third meal is served outside the household (Lupu, 1998). It is obvious that apart from the latter's touristic or collateral motivations; the restauration is motivated by other four functions of consumerism in public food entities, and respectively by: 1. Nourishment: 2. loisir: 3. conviviality: 4. Businesses. Starting from the importance of the hospitality industry, from the perspectives of this sector's evolution but also taking into account the current conjuncture of the national economies seriously hit by the world economic crisis, the maintenance and development of the activity of an entity in tourism, the restauration industry implies the harmonization of the market opportunities with own resources and abilities, the capitalization of strategies based on information regarding the costs of the touristic products and of the complementary services, based on the financial-accounting information. The lack of a coherent management strategy implies an inherent weakness for the cost management system. Becoming aware of the benefits provided by the supply of quality services connected to a fair level of prices does not represent a common practice in the present (Dragolea and Todoran, 2009). At the level of touristic sector, generally, but also in what the restaurants are concerned, the key factors of success are: 1. The differentiation of own touristic products compared to those of the competition through a plus of attractiveness provided both by the environment and not in the last by the own offer at a competitive quality-price rate: 2. The diversification of own products and services provided as well as the presentation of some integrated products meant to ensure all the facilities in the same package (meals, entertainment etc.): 3. The flexibility and adaptability of the offer to the demand's tendencies: the constant and sustained promotion of the products on the market, emphasizing the defining characteristics which differentiate them from the competition. From a restaurant owner or a manager's perspective the problems are: 1. How many clients should I serve on average in a month to wholly cover the expenses? 2. Starting from a certain level of return that I target, or it is imposed on me, how many clients should I serve in a month on average? 3. If suddenly some fixed costs rose, as well as the cost of utilities or the level of rent. What is the impact on the number of clients that I should serve so that I do not reduce the business' profitability? Key Data The last year activity of Perla Restaurant about which we know that it had a turnover of $257,000, it had approximately 20,000 clients in the year, had a net profit of $38,442 and the fixed expenses for the year reached the value of $53,392. Assume that dinner has a homogenous price point. Requirements: Your task is to answer the following: 1. How many clients should I serve on average in a day to wholly cover the expenses (breakeven)? 2. I want to increase the level of return that I target, or it is imposed on me, by 5%. How many clients should I serve in a day on average (target profit)? 3. Suddenly some fixed costs rose to $61,350, which included the cost of utilities and the level of rent. What is the impact on the number of clients that I should serve so that I do not reduce the business' profitability assuming the new 5% increase in income from operations for the new year? Show your calculations. (A separate excel document may help)