This guide gives an overview of cost control and includes a link to a YouTube channel that is very helpful for saving money

- The most effective way to understand and become more comfortable with Cost Control is to complete the practice on paper
__AND__on Excel. - Look for patterns and keywords with in terms that tell you how to calculate the given piece of information. For example, the word “per” means division. You want to divide the word in front of “per” and divide it by the word after the word “per.” Sales per Guest means sales divided by guest.
- Lastly, understand the purpose of each data point. This can help you remember how to calculate the data or value. For example, revenue forecast represents a future amount or value, therefore, we used data that predicts the future like an increase estimate. Also, the word “forecast” in revenue forecast gives us a hint that it is telling what the future might be.

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Sales variance is the change from the last year to the current year.

Percentage Variance is the sales variance represented as a percent.

Managers want to predict the future by forecasting the potential revenues, guest counts, or average sales per guest levels. By using data collected from previous years, managers can plan more effectively for expected increases in sales.

*****You can apply this formula to Guest Count Forecast.**

**Examples by hand:**

**Examples in Excel:**