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#10
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Systems and controls not developed to control cost of goods, waste, and pilferage
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#9
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Incorrect concept for the location
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#8
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Unfavorable lease costs and option terms
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#7
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Budgets not prepared or incorrectly determined
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#6
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Food and beverage not designed to fit gross profit targets
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#5
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Not having a well-defined and budgeted marketing plan
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#4
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Daily and weekly management reports followed by timely income statements not available for project review
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#3
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Staffing not sufficient in experience, service training and product knowledge
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#2
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Under capitalization
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#1
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