It was both informative and fun for members and guests at the first event of 2012 for HRA. A trio of seminars preceded the mixer at Morton’s The Steakhouse at Ala Moana Center. Many thanks to Morton’s for the good food, service and venue. Alan Hoki coordinated the seminars, which was focused on maximizing your resources and business opportunities and minimizing costs for greater profit. Mahalo to Heartland, Payment Systems, Hawaii Energy and ACW LLC  and HR Administrators of Hawaii for their presentations. As part of the evening ED Roger Morey was surprised with a birthday salute.   Click here for pictures……………………>>>>>

Susan Page / www.openforum.com

Even if you don’t believe that New Year’s resolutions work, having goals for 2012 might help you achieve them. Goals and resolutions are essentially the same thing. You want to get a fresh start on a new year, so set some goals and call them resolutions.

I make resolutions in both my personal and professional life. And, I make them achievable so that I can feel good about reaching them at the end of the year. (I don’t try to grow 2,000 percent in 12 months!)

I can’t expect goals to happen magically so I include action items to help me reach my goals. Here are some resolutions you can tailor to fit your own business goals, with suggested action items to help you achieve them.

1. Increase sales in 2012 by X percent

When you make resolutions, set concrete goals. If you simply say you want to increase sales, even a $5 increase over the year would qualify you as having achieved the goal. But you really want to increase sales, right? Set a number that’s feasible. Look at the last few years of sales and aim for just a bit more growth (The economy will likely allow for a little extra reach in your numbers this year).

2. Market my business better through social media and content

I suspect this should be on many business’ list this year. If you’ve seen a little success with social media and content marketing, it’s time to step it up.

3. Become known as the expert in my field

If you work on personal branding, people have to know your name for it to be successful. The more places you appear, the more people get to know you through your knowledge. Dedicate 2012 to becoming the expert in your industry.

4. Be more productive

You can tailor this one completely. Last year, I resolved to move to Google Docs. I did, and that has meant exponential productivity for me. Look at tools that help you share documents, monitor time spent on social sites and in general, operate more efficiently. Pick a few and resolve to fully implement them in 2012.

5. Delegate X percent of my work

If you’re like me, you have trouble delegating. Sometimes it just seems easier to do it yourself, right? I recently offloaded a large project onto the shoulders of a very competent employee. It has made a huge difference. If you’re bogged down in tasks rather than working on the bigger picture for your business, you’ll never achieve growth.

Create action items to achieve your goals. Aim to measure progress on a regular basis, and analyze why it’s working or not. Adjust as you go along: don’t wait until both shoes drop before you take action! Happy New Year!

Mark Kelnhofer / www.runningrestaurants.com

A fairly accurate assessment of current restaurant operations today do not have accurate recipes costs. Recipe costs are the foundation of much more strategic functions such as the menu engineering process and theoretical benchmarking. Too frequently recipes are not written to determine accurate costs.

They are generally written in cookbook terms and not manufacturing terms. Thinking about a restaurant as a manufacturer is a unique concept and not typically applied. It is a concept that can bring about greater benefits such as improving profits and greater efficiencies. There are two primary concepts to assist in obtaining accurate costs.

The first is to understand what it means to treat recipes like manufacturers. The basic rule states that anytime a product or production item changes form, no matter how simple it may seem, the costs should be accounted for.

As an example, let’s take fresh basil. When purchasing fresh basil from your local produce company, it comes packaged usually by the pound. The basil is still on their stems when it is received by the restaurant. In order to make the basil usable, all the basil leaves need to be picked off. Although in terms of complexity, this is a very simple task, we need to account for the loss or the finished weight. If we paid $7.50 a pound and did not account for the loss properly, we would have used the incorrect cost $0.469 an ounce on our recipes.

The reality is that not everything is useable. In the example we used, it was determined that only 11 ounces were useable resulting in a new cost of $0.682 per ounce. This is the accurate cost to utilize. When working with fine dining and high end restaurants, the recipes can be very complex and the simple example above only reinforces the need to account for the known losses and the associated costs.

In addition to accounting for proper yields, the second piece of recipe costing is taking a recipe written by a culinary professional and converting it to proper weights and measures.

As an example, many recipes will call out for a spoodle, tablespoon or teaspoon of an ingredient. Utilizing these utensils ensures portion control and proper execution. However, for recipe costing, we need to account for the associated weights. For example, a one ounce spoodle of feta cheese is not going to be an ounce for costing. When the spoodle of cheese is placed on a digital scale, what you will discover is that the true weight is not close to an ounce (0.3 ounce).

Just as accounting for the proper yields is important, it is just as important to account for the proper weights and measures to determine your recipe costing as well.

Accurate recipe costs become the base of many other things such as menu engineering, obtaining theoretical costs and commodity price impacts. Without determining accurate costs, the operation cannot possibly plan properly for success.

With the high level of competition in the industry, it would be detrimental not to make the most informed decisions. Some of the emotion of a new menu item needs to be combined with the analytical side to confirm the addition or the removal of an item.

Although pursuing a higher level of accuracy may take some initial work and investment of time it is energy and money well spent in the end. It will assist in improving the profitability of the restaurant operation.

Food Safety Regs – Summary of changes

CHAPTER 50 – Major Changes

(Replaces current Chapter 12)

Higher Annual Renewal and Permit Fees – increase depends on establishment type and physical size (will allow hiring of more inspectors)

More Frequent Health Inspections – goal is avg. 3 X per year, depending on risk potential/ history

Web-Based Food Inspection System – will be available for public review

Placard System

*   To be placed immediately following an inspection

*   Clearly visible to the general public and patrons

*   Green (pass)

*   Yellow (Conditional Pass) – follow-up inspections within 2 days

*  Red (Closure) – Health Dept. will work with you to reopen

New Definitions – too numerous to mention, pretty logical and self-explanatory

Permit Applicant – shall “Be an owner of the FOOD ESTABLISHMENT or an officer of the legal ownership”

Raw or Undercooked – needs consumer advisories

New Temperature Danger Zone – 41° – 135° (formerly 45° – 140°, may need updating or adjusting cold holding equipment)

TIMING

*   Currently with Attorney General’s office, sign-off is expected soon.

*   After sign-off by AG, a Public Hearing period will begin, probably around Feb – April

*   Implementation to begin this Summer

2013 – “Demonstration of Knowledge” will be implemented

Requires Food Safety Training Certification as per 2009 FDA Model Food Code

For additional info or clarification contact:  Tom Frigge

TFrigge@TOBECoFoodSafety.com

235-0797

As we enter the last few weeks of 2011, the to-do list seems to grow longer. One thing small business owners should do is consider whether they have done everything they can to reduce their tax burden. Even at this late date, there are things you can do that will reflect favorably when you file your 2011 return.

Here are 10 things you can do before the end of the year that will let you take advantage of tax write-offs. And always keep in mind, if you have any questions about tax rules affecting your business, discuss them with your tax advisor.

1. Give cash year-end bonuses

Like any compensation, the bonuses you give to employees are tax deductible. The bonuses are also subject to payroll taxes; these taxes are tax deductible as well.

If your business reports on the accrual basis, you don’t even have to disburse the bonuses this year. As long as they are declared before the end of the year, they are deductible this year provided you pay them by March 15, 2012. However, when giving bonuses to 50percent-C corporation owner-employees and S corporation owner-employees with any ownership interest, they are deductible only when actually paid.

2. Give company stock as a year-end bonus

If you’re willing to share ownership with your employees, you can give company stock as bonuses. The bonuses are usually taxable to employees just like cash and are subject to payroll taxes provided there are no restrictions on the stock.

If your company is a C (regular) corporation in certain industries—manufacturing, technology, retail, and wholesale — the stock you give can enable employees to earn tax-free capital gains. As long as they hold the stock for more than five years, there’ll be no tax on their profits. This 100 percent exclusion for so-called “Section 1202 stock” is set to apply only to stock issued by the corporation before Jan. 1, 2012.

3. Buy new equipment

Need a new computer? Some heavy machinery? Office furniture? If you put it to business use by December 31 you can deduct all of the cost on your 2011 tax return rather than depreciating the cost over a number of years. Using 100 percent bonus depreciation, the cost of new equipment and machinery is deductible without any dollar limit.

4. Buy used equipment

If you’re trying to save money by buying pre-owned items, you can still claim a generous write-off. Under the first-year expensing (Section 179) deduction for 2011, up to $500,000 of the cost of equipment and machinery is deductible, provided you are profitable. You can’t benefit from this break if you’re in the red. But you can finance the purchase in whole or in part.

5. Donate cash

Your business can make cash donations to IRS-recognized charities. The deduction for contributions by individuals (including owners of sole proprietorships, partnerships, limited liability companies, and S corporations) is 50 percent of adjusted gross income; for C corporations it is 10 percent of taxable income.

You must follow recordkeeping rules explained in IRS Publication 526.

6. Donate inventory

Instead of giving cash, you can use inventory to benefit a charity. Certain types of inventory donations may even entitle you to an enhanced deduction, including food, books and computers.

Some of the enhanced donations are limited to C corporations, so check with your tax advisor.

7. Set up a qualified retirement plan

You can shelter your profits while saving for retirement by adopting a qualified retirement plan, such as a 401(k) or profit-sharing plan. As long as you sign the paperwork with the financial institution at which you’ll keep the plan, you then have until the extended due date of your 2011 return to make contributions that will be deductible on your 2011 return.

If you have employees, you must include them in the plan on a nondiscriminatory basis. Factor in the cost of covering employees when you decide which type of plan to use and how much to contribute. Find more information in IRS Publication 560 .

8. Pay outstanding bills

Cash-basis businesses can deduct the payment of invoices when they are made. If you have accounts payable on your books, cleaning them up before the end of the year will help not only your tax picture but your balance sheet as well.

9. Order next year’s supplies

Buy now what you expect to use next year. Consider office supplies, cleaning supplies, and other items that will be used by your business within the year. Again, on the cash basis, you can deduct the supplies now even though you’ll use them next year.

10. Renew subscriptions and membership dues

Before the end of the year, decide which subscriptions and dues in professional and trade associations you’ll want for next year. Pay for them now. But be aware that under a special 12-month tax rule, you can only deduct the portion of subscriptions and dues that will be used by the end of next year. In other words, a three-year subscription may save you on renewal fees but it won’t give you a tax deduction now for the full cost.

Editor’s note: The following column is from Healthy Dining, a group of restaurant-industry nutrition specialists. Healthy Dining’s website, HealthyDiningFinder.com, helps consumers find restaurants offering “dietitian-approved Healthy Dining” menu options. The views expressed here do not necessarily reflect those of Nation’s Restaurant News.

It’s official. A nationwide menu-labeling bill has passed as part of the larger health care reform bill. This new legislation, which applies to restaurants with 20 locations or more within the United States, will pre-empt the regional and state-based regulations that have been causing havoc for chains operating in multiple jurisdictions. The National Restaurant Association emphasizes that this new ruling is a “win for consumers and restaurateurs” as it provides “one consistent national standard that helps consumers make choices that are best for themselves and their families.”

What should your restaurant be doing to get ready?

Start now

At this time, a formal date for compliance with the standardized menu labeling legislation has not been established. That is good news for all those who don’t yet have nutrition information. Even restaurants that have nutrition information should take time to assess the accuracy of their current nutrition data.

The process of obtaining accurate nutrition information for a full menu can take quite a bit of time and can run from $5,000 – $35,000 or more depending on the number of menu items, number of fried items, and the complexity of your menu.

Computerized, or database, analysis is usually the most cost-effective and flexible for restaurant companies and can be very accurate by adhering to the following methods:

1. Review recipes for accuracy: Recipes should include exact measurements, specific ingredients, brand information and preparation instructions. Be sure to include precise measurements of salt, even that pinch that is added Ôto taste,’ oil used for sauteing, and other ingredients that may not be included in your recipes but will affect the nutritional makeup of the dishes. Your analyst will need all recipes, including sub-recipes for marinades, sauces, etc.

2. Find a trusted, qualified analyst: You will need to rely on the expertise of your analyst and be confident that you will have access to the data for the life of your concept. Your analyst should have a degree in nutrition and/or dietetics and be thoroughly trained in nutrient analysis for the restaurant industry. This is a distinct skill set from analysis techniques used for food products or consumer consumption. Your analyst should have a quality assurance guarantee and use a reliable nutrient analysis database designed specifically for nutrient analysis.

3. Data input and analysis: This process includes a thorough review of the accuracy of your recipes, the gathering of product and brand information, the input of data and report generation. Fried items will need to be sent to a laboratory for chemical analysis.

4. Data review: Corporate chefs need to thoroughly review each nutrition report, including the sub-recipe analysis, to verify that all ingredients or measurements are accurately stated on the reports.

5. Staff training: Having accurate nutrition information is 50 percent of the equation. The other 50 percent is dependent on the training and supervision of the cooking staff in adhering to the recipes upon which the analyses were based. Cooking staff will need to be trained to prepare the menu items according to the amounts, ingredients and preparation specs as they correspond to the chain’s nutrition reports.

Plan for long-term maintenance

The first steps outlined above provide an important foundation for maintaining the accuracy of nutritional data. But the new standardized menu-labeling legislation will require additional procedures in restaurant operations and training processes to ensure compatibility year after year. It is very important that each of the steps is executed meticulously when restaurants are first developing nutrition data, similarly to how a company keeps financial records. Each ingredient’s nutrient profile will be input into the database and must be accurate to guarantee an accurate result, and then anytime a restaurant changes a recipe or product, it will be important to report that change to the analyst so that updates can be made. In addition, as food suppliers reformulate products, they should notify clients of changes to the nutrient content that clearly will affect a restaurant’s nutrition data.

Test and implement simple modifications

Once you have nutrition info completed, you can review the data and identify strategies for reducing calories, fat or sodium. Can you reduce, even slightly, the amount of oil, butter, cheese, dressings, sauces, salt or other higher sodium ingredients? Small, simple modifications can bring some rewarding reductions to a dish’s nutrient profiles. Your analyst should be able to offer strategies for making simple modifications and explain how those will reduce the targeted nutrient.

Consider nutrition information as an extension of the restaurant brand

Your guests trust your brand. When calories are printed on your menu and menu board, as required with this legislation, it is important that your customers trust the accuracy of your nutrition data. Before printing a menu, be sure your numbers are proofed by your analyst. A typo on your nutrition data would be costly and unfortunate.

As the demand for healthier cuisine continues to grow, restaurant guests will appreciate choices that meet their needs. Now is the time to consider offering a selection of healthier dining options, a gluten-free menu or disclosure of allergens, for example.

Publicize healthy dining choices to help your guests enjoy

Many Americans are striving to eat more healthful meals. Some consumers must eat healthier to control nutrition-related health problems such as high blood pressure, high cholesterol, obesity, heart disease, arthritis or celiac disease. An additional segment of consumers wants to eat healthfully because doing so enables them to live their lives to the fullest. So, providing healthier choices and nutrition information is a wise strategy to help a growing segment of customers enjoy your restaurant more often – with their friends, family and business colleagues.

Restaurant menu items are increasingly being described as gluten- or cholesterol-free, or low in fat or sugar, catering to consumers who say they are on restricted diets, according to new research by Technomic Inc.

Whether due to choice or necessity, a growing number of consumers say they have dietary restrictions and are asking for more transparency on restaurant menus. Restaurant operators are increasingly accommodating that demand.

Some health-related menu descriptors are more popular than others, Technomic’s “Market Intelligence Report: Restrictive Diets” found.

References to gluten, for example, jumped 61 percent on restaurant menus, with the number of mentions growing from 175 to 282 from 2010 to 2011, the report found. Casual-dining concepts were most likely to point out menu items for diners on gluten-free diets.

Mary Chapman, Technomic’s director of product innovation, said gluten-free dining appears to be growing in popularity, even among those who don’t describe themselves as gluten-intolerant.

Of about 250 survey respondents who said they had dietary restrictions or lived with someone who did, only 4 percent identified gluten intolerance as their restriction. Still, about 25 percent said they believed gluten-free foods are better for you.

“There seems to be evidence that it’s trendy,” Chapman said.

Menu mentions of cholesterol also grew year-over-year, with items described as cholesterol-free outpacing those described as simply low in cholesterol, the report found.

In the first half of 2011, the number of menu items described as cholesterol-free grew by 83 percent over the same period in 2010, from 41 to 75, mostly among midscale and fine-dining restaurants.

However, mentions of fat in menu descriptions varied. The number of menu items described as low fat grew 15 percent to 323 in 2011 over the prior year. However, the number of items described as fat-free declined by 16 percent during the same period.

This year’s record-breaking Cyber Monday and Black Friday sales are a good indication that a successful holiday shopping season is well underway. We’re seeing big retailers pull out all the stops when it comes to holiday-centric mobile marketing campaigns.

In fact, approximately 52% of smartphone users will use their devices to research products, redeem coupons and use apps to assist in their holiday gift purchase.

It’s not too late for Main Street to hop on the mobile marketing sleigh either — you don’t need a big budget to execute an effective mobile campaign. Though you may have already launched your print and website advertising campaigns, consider the following five last-minute mobile marketing strategies — and get a jumpstart on 2012.

1. Create a Specialized Mobile Holiday App

One study shows that 43% of mobile shoppers have downloaded a retail app. Even if you already offer an app for your business, consider creating an app especially for the holiday season — it will do even more to attract last-minute shoppers.

With a number of low-cost, DIY tools available on the market, small businesses can easily create and update universal apps that can be ready for distribution the same day. In addition to holiday specials and store hours, your app should include a feedback form and some sort of coupon designed to boost sales during the post-holiday slump. Your feedback form should ask customers what kind of mobile outreach they would be most receptive to and collect their mobile numbers for your 2012 campaigns.

2. Build your Mobile Database

If even the simplest app is beyond your reach right now, collecting customer mobile numbers will be critical for your 2012 campaigns. The increase in store traffic during the holidays will translate to a larger database. Hand customers their very last paper coupon at the point-of-sale to redeem in-store post-holiday, in exchange for their mobile number. You can also add a form field to your website prompting customers to enter their mobile numbers in exchange for a coupon or special offer.

Building your mobile database will allow you to take advantage of text or SMS marketing campaigns next year, a low-cost mobile marketing channel that is accessible to 100% of mobile phone users.

3. Get in on Location-Based Deal Services

Though spending is on the rise this year, consumers are still looking for ways to stretch their dollars, and they’re doing it via their mobile devices. Fifty-three percent of Americans are willing to provide their location in exchange for more relevant content and better information, including mobile deals.

Do your bottom line a favor and sign up for mobile deal and location-based platforms to make sure you’re discovered. From Shopkick to Groupon, Foursquare to Yelp, research your options and sign up to bring in new — and possibly repeat — customers. For example, consider offering a limited-time holiday special on Foursquare that, once unlocked via checkin, rewards customers.

4. Engage Customers with a Holiday-Themed QR Code

QR code marketing is a great way to build brand awareness and take advantage of a new technology, especially since 90 million people in the U.S. own smartphones — up 10% from three months ago, according to a survey just released by comScore.

It’s surprisingly easy to customize QR codes, making yours stand out from the crowd. Do it yourself or visit a website like QRlicious, which promises a QR code turnaround time of 24 hours.

If executed properly, QR codes can transform static print campaigns into interactive, trackable advertisements. EShave, which offers upscale shaving products and accessories, placed QR code posters in several phone kiosks. The QR code leads to a mobile site that lets users create their own shaving sets, and was also designed to drive foot traffic to their Rockefeller Center store in New York.

At the very least, your holiday QR code should link to a landing page that encourages holiday shoppers to redeem exclusive discounts.

5. Provide an Integrated Holiday Marketing Campaign

Integrating all or some of the above tactics will bolster your holiday marketing campaigns, but make sure to also promote your mobile presence in-store. For instance, throughout the store display a QR code that links to your app or a special promotion. Display in your store window to attract prospective customers even when you’re closed. Incorporate your QR code and/or app link into your holiday email blasts and promote them on your website and via social media. Companies like Modern Postcard offer quick turnaround and will also print your QR code onto direct mail. Let customers know which deal websites you belong to with store signage and through your usual communication channels.

Mobile marketing is no longer the exclusive domain of big brands. Today’s competitive campaigns and the low cost of entry for many mobile marketing tactics have made it affordable for SMBs to implement multiple strategies. During the holidays you can test out several options and later decide which ones to use for your 2012 mobile marketing plan.

Image courtesy of Flickr, lululemon athletica