ABSTRACT
The expected revenue for the food service area of the Southwestern University (SWU) if an expansion occurs was calculated. This report gives a detail of the break-even chart and related data for the food service area for
Southwestern University (SWU) in order to determine if the food service can be controlled as a profit center. The analysis of the data obtained showed that the break-even was very low. It was also noted that coffee, hot dogs and hamburgers generate higher revenue.

5th May 2016

ITTOO NITASHA

Operations and Logistics Management II,
BSc (Hons) Business Management With
Specialization,
Year Two, Semester Two,
Open University of Mauritius,
Full- Time,

Table of Content
Page
Number
2

Introduction
Analysis and
Discussion
Conclusion
Appendix
References

3
5
6
8

1

Introduction
After having experienced a remarkable growth in its football program, the Southwestern
University (SWU), has decided to expand its stadium and ancillary activities. Furthermore, complaints about parking space, seating places, long lines and concession stand prices powered the need for expansion. However, the President of SWU wants to make sure that these various support activities is paid for with the revenue generated from them.
Subsequently, the president wish that parking lots, game programs and food service are controlled as profit centers.
This report gives a detail of the break-even chart and related data for the food service area for SWU.
The objectives of the analysis was to:
1.
2.
3.
4.

Have break-even point in dollars for all food sales.
Have realistic sales estimates if attendance grows to 70,000.
Know what sales per attendee would be if attendance remained about 27,000
Know what unit sales would be at break-even, that is, what the sales of soft drinks, coffee, hot dogs and hamburgers.
5. To