BUSINESS

Corner Table Café Monthly Expenses

Corner Table Café’s pie chart shows how its May operating expenses divide among labour, ingredients, rent, utilities and supplies. A café owner can see immediately that labour and food and coffee dominate the total, while rent and utilities are smaller but relatively fixed commitments. The chart is useful for a monthly management conversation because all values refer to the same period and expense basis. It should not be used to conclude that the largest category is automatically wasteful; staffing and ingredient quality are part of the customer experience. Compare the mix with prior months, sales volume and gross margin before changing a cost. Make sure expenses are booked consistently, especially when invoices arrive after the month end. Use a bar chart if exact comparison among small categories is the main goal.

UPDATED 2026-09-25
TYPEPie
EXAMPLECorner Table Café Monthly Expenses
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CASE ANALYSIS

Scenario

Monthly cost review for a café owner.

Key decisions

  • Separate controllable costs: labour and ingredients need different actions.
  • Show fixed costs: rent remains visible despite being smaller than labour.
  • Reconcile to accounts: use the same expense categories as monthly bookkeeping.

When to reuse this

Use for a small set of operating costs that sum to one month’s expense total.

FAQ

Frequently asked questions

Should taxes be included?01
Include them if they are treated as operating expenses in the reporting basis.
Why show rent separately?02
It distinguishes a fixed occupancy cost from costs that vary with sales.
Can I compare months?03
Yes, but use matching categories and a separate comparison chart or table.
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