Introduction:
We are the members of the management team of the Food and Beverage Department of a 5-star hotel located in city center. The occupancy rate of the hotel has been stable for the past three months at the level of 85%, but the profit generated from our department has been rather unsatisfactory, compared with our historical data and the performance of our competitors.

Aims:
The aim of preparing this business proposal is to illustrate our plan of how to improve the profitability of our department.
In order to improve the profitability of our department, we need to identify what are the (1) problems as well as how to tackle those problems and (2) what else we can do.

(1) Problems and Solutions: (Profit sensitivity analysis)
By using the method of profit improvement, Profit Sensitivity Analysis, we can identify some key factors of a business, which are products, services (about staff and equipments), the prices and the atmosphere and mood. More important is that the existed problems of our department, in a certain extent, can negatively affect the key factors. Therefore, we need to take the initiative to tackle those problems as soon as possible.
At first, the most significant factor should be the quality of our products. Thus, we should be concentrated on our ingredients and dishes. However, we are facing some problems. Some of our ingredients come from Japan and the nuclear problem leads to some negative effects like some of the materials are contaminated such as spinach(菠菜)and milk product. The guests are not willing to choose some of our dishes, which contain Japanese ingredients. It largely affects our business.
On the other hand, there are some problems about our dishes due to the food poison incident and ever-changing eating habit. We are really disappointed about the recent food poison incident. This incident leads to a revenue