Financial Statement Gymnastics When it comes to comparing food cost, what appears obvious at first is often less so. As we noted in the first column of this series, the business of comparing data and results among different foodservice operations has long been problematic for foodservice directors. For example, "Food Cost" would seem to be one of the most basic operational variables and one that should be easy to define. Yet what appears obvious at first is often less so. This column ...

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