Business plan guidelines for not-for-profit organisations and behaviour

Few people donate money without prompting, so small nonprofits that rely on fundraising to fulfill their budget needs must ask the right prospects in the right manner. Fundraising guidelines for nonprofits include projecting the correct attitude and anticipating prospective donors' concerns about the value of their investment. Small nonprofits have the same needs as larger nonprofits but also fewer staff members, a small budget and little ability to pay for outside guidance.

Business plan guidelines for not-for-profit organisations and behaviour

Restaurant Rules of Thumb: Financial Restaurant Rules of Thumb: Restaurants generate a lot of numbers so particularly for those new to the industry, deciding what numbers to focus on first and knowing what they mean can be more than a little perplexing. Rules of thumb can help operators determine where to look first and what to expect.

This article discusses several of the restaurant industry's basic rules of thumb. While there will always be exceptions, they have proven to be surprisingly reliable over the years that I have worked with operators who collectively manage thousands of diverse restaurant operations.

Keep these numbers handy when planning your restaurant and assessing your performance after you open. Investment Rules of Thumb One of the primary indicators chain operators use for evaluating the feasibility of a new location is the sales-to-investment ratio.

This ratio compares the projected annual sales of a proposed site with its estimated startup cost. The ratio looks like this: Sales to investment - leasehold.

When evaluating the feasibility of a proposed restaurant in a leased space, a rule of thumb says that the sales-to-investment ratio should be at least 1. Sales to investment - own land and building. Profitability Rules of Thumb Sales per square foot.

While not all high-volume restaurants make lots of money, they do have the greatest opportunity to generate a sizable amount of profit. Sales volume is the most reliable indicator of a restaurant's potential for profit and a useful way to look at sales volume when evaluating profit potential is through the ratio of sales per square foot.

It's easy to calculate a restaurant's sales per square foot. Just take annual sales and divide by the total interior square footage including kitchen, dining, storage, restrooms, etc.

This is usually equal to the net rentable square feet in a leased space. Industry averages reveal that limited-service restaurants tend to have slightly different unit economics than their full-service counterparts.

Higher occupancy costs on a per-square-foot basis and lower check averages are two of the primary reasons for this difference. Generally, you don't want management salaries to exceed 10 percent of sales in either a full- or limited-service restaurant.

This would consist of all salaried personnel. Generating sales at these levels affords the opportunity for some operators to generate a net income before income taxes in excess of 10 percent of sales.

There are many factors that influence a restaurant's profitability besides sales volume. Two of the biggest are prime cost and occupancy costs. Without competent management and effective systems and controls over food, beverage, labor and other operating expenses, no amount of sales will produce much more than mediocre operating results.

Likewise, occupancy costs, which are not controllable by restaurant management, will have a significant effect on profitability. Percentage of Cost Rules of Thumb Food cost. Conversely, I'm familiar with some gourmet pizza restaurants in upscale areas that are able to consistently achieve a food cost of 20 percent and sometimes even less.

Some people might be surprised that some of the most profitable restaurants in our industry have a food cost in excess of 40 percent. Alcohol costs vary with the types of drinks served.

Among the reasons that bar service is so desirable are both the relative profitability of alcohol and the ability to control costs, as long as servers are trained to pour accurately, and theft is not a significant problem.

Below are typical costs in percentages: Liquor - 18 percent to 20 percent. Bar consumables - 4 percent to 5 percent as a percent of liquor sales includes mixes, olives, cherries and other food products that are used exclusively at the bar.

Bottled beer - 24 percent to 28 percent assumes mainstream domestic beer, cost percent of specialty and imported bottled beer will generally be higher. Draft beer - 15 percent to 18 percent assumes mainstream domestic beer, cost percent of specialty and imported draft beer will generally be higher.

Wine - 35 percent to 45 percent the cost percentages of wine can vary dramatically from restaurant to restaurant depending primarily on the type of wines served. Generally, the higher the price per bottle, the higher the cost percentage. All percentages above are the ratio of each item's cost divided by its sales, not total sales or total beverage sales.

For example, liquor cost percentages above are based on liquor costs divided by liquor sales. This applies to the nonalcoholic beverage costs discussed below as well.Specialist support is available to help with matters involving behaviour intervention or the criminal justice system. Business & community; Not-for-profit organisations; Business & community.

Not-for-profit organisations. Contact Print. There's a range of helpful publications and resources available, supporting the Victorian not-for-profit.

Diversity Council Australia is the independent, not-for-profit diversity advisor to business in Australia resourced solely by member subscriptions and advisory services.

The Not For Profit Compliance Support Centre website was a resource for Victorian not-for-profit community organisations. The content is currently being moved to more appropriate locations.

Please use the links under the topics below to find the information you are seeking.

Monitor the financial impact of your business decisions and operational plans

Guidelines for Non-Profit Organizations by Je' Czaja. An important aspect of public relations is building trust in the community by ethical behavior and effective program management.

Measurable Impact. A non-profit has a mission to make a positive change in the community. The amount of that change is the impact the agency is having. GOOD GOVERNANCE PRINCIPLES AND GUIDANCE for Not-for-Profit Organisations Not-for-profit organisations (NFPs) play a vital role in society, in many cases directly governance is embedded in the good behaviour and the good judgement of those who are charged with running an organisation.

The not-for-profit organizations featured here are some of the recipients of the Giveback Program in They exemplify this shared dedication to moving the cannabis industry forward, each in their own way – and they’ve put the funds to work.

business plan guidelines for not-for-profit organisations and behaviour
Organization and Management of UNR Safety Programs