Session 3
The Blanco Café, Managerial Teaching Strategy
Presenters:
Dennis Elam, Texas State University, San Antonio
Robert Severance, Texas State University
Description:
Blanco Café demonstrates the concepts of Cost Volume Profit Analysis. It compares a $5 per place luncheon café (Blanco) with a high-end (Le Reve) $135 per serving elegant restaurant. These are actual businesses in San Antonio, Texas. It demonstrates that CVP can be used in widely differing environments to determine break even, target profit, margin, and turnover. Students use Excel® templates to defend their conclusions in print and oral presentation. Blanco further demonstrates that no matter the environment, the goal of improved ROI never changes.