Business Decision Making

Introduction:
Decision making is an absolute vital part of the business environment. Depending on the size of the organization, each decision made could potentially have a great impact on a company’s operations. Effective decision making requires good use and interpretation of information. There are four main aspects involved in processing information for decisions: Data gathering, Data storage, Presenting information and analysis. Gas Services Extra Ltd. Is a reputable maintenance and repairs company in Glasgow specializing in Gas, Electric, plumbing and heavy refurbishment works. They have already established a domestic gas safety certification business however due to the increased demand for callouts to takeaways, they have decided to expand their horizons into the commercial sector.

The author has been asked to assist in the development of the commercial gas safety business by: evaluating the size of the market and understanding the dangers that come with unserviced gas appliances, creating a plan of action to engage commercial premises operating with dangerous equipment, figuring out what the potential costs are for hiring skilled Gas Technicians in today’s economy. Then we will look at which appliances are most at risk as well as the average cost at repairing them. Then we will move onto analyzing the number of incidents reported to us and evaluate our profit and loss.

1.1 Create a plan for the collection of primary and secondary data for a given business problem The idea of “Secondary Data” derives from the term “meta-analysis”, which was first coined in 1976 by a man named Gene Glass. It was used to describe the statistical analysis of a large collection of results from individual publications and literature for the purpose of integrating their respective findings. The Author can gather secondary data primarily posted online and to analyze the following criteria: the popularity and growth of the quick service restaurant industry, statistics relating to CO Poisoning and gas explosions, the number of service visits made for each appliance group and the average repair cost. The reason why we collected data online is because there are aren’t any physical copies of this data that I have access to for free. We can collect Primary data through the use of postal questionnaires, personal interviews and analyzing internal profit & loss figures. The only accurate and up to date statistics relating to carbon monoxide poising and gas explosion incidents are available online through the official commercial gas safety website. Carbon monoxide and gas safety website.

By exporting the data into graphical format and analyzing the trends relating to reported incidents and fatalities, we can get a clear picture of the effect raising awareness of gas safety has had on the number of incidents reported. It also gives us ground to justify our actions when immediate repairs are required in a commercial property. We can collect statistics on the number of callouts per appliance type by visiting the HSE.gov website and accessing a report made on measurements of absolute CO by Advantica Group. The report was carried out by analyzing 5000 service visits in 2001. The information is over 10 years old however it still paints an accurate picture on appliance reliability. It’s also the only report made of its kind. This information enables managers to accurately assess the average cost of each repair along with which engineers are versatile enough to accommodate for all repairs before making any decisions on hiring. Every restaurant and takeaway requires an annual service on their gas appliances.

The popularity and growth of the fast food industry indicates the growth of our potential market. We can collect statistics on the growth of the fast food industry through Horizon publications posted on the BFFF website and Fedrest.com. The statistics show up to date data on the growth of the quick service restaurant industry in the past 5 years and also what the industry looked like in the 1960’s. Takeaway Listings: Websites like ‘The List’ and ‘Yelp’ and physical publications like the yellow pages are designed to archive information relating to food & drink among other categories. They’re great tools for finding out the location and contact details for every takeaway in a given location. The author will use these websites to export data on takeaways in spreadsheet format in order to conduct further analysis

Analyzing internal profit & loss figures will help us forecast specified business information and help us understand w. Primary data refers to the collection of data which is specifically intended for whatever survey is being conducted. Now that we’ve collected the secondary data relating to health and safety, number of callouts per appliance, popularity and growth and number of businesses in certain areas, were ready to list out the details of each takeaway in spreadsheet format. From there we can make contact with each takeaway to collect primary data relating to their compatibility with our service. Conducting face to face interviews with takeaway owners would be our most effective form of primary research.

Lack of awareness is an issue in the industry and often times restaurant owners had no idea that the servicing was mandatory until our visit. By engaging in conversation, I can answer any questions the takeaway owner may have regarding to the policy. Telephone interviews can be just as effective and will be used to call locations which are far away. . Qualitative postal survey: a postal survey will be sent out to every takeaway to assess whether or not their appliances require servicing. Using this method in conjunction with the face to face and telephone interviews will be an extremely effective method of collecting data on the takeaway and encouraging them to book in a job.

1.2 Present the survey methodology and sampling frame used
We created a survey to determine whether or not quick service restaurants in Paisley, Clydebank and Shawlands required Commercial Gas Safety Certificates. The 3 locations that were singled out is also known as the sampling frame. Due to the sheer number of takeaways within these locations, it would be unpractical to collect data on all of them. Instead we will select a limited number of takeaways within each location to analyze. There are many different types of takeaways which offer multiple types of food and services so careful attention must be paid to the choices of samples so as not to create any bias within the results Clydebank has 344 Takeaways

Paisley has 502 Takeaways
Shawlands has 217 Takeaways
Total: 1063 Takeaways
Assume that we are taking 150 Takeaway Restaurants to investigate The first
step is we have to calculate the percentage of each group relative to the total number of takeaways % of Takeaways in Clydebank: 344/1063 x 100 = 32 %

% of Takeaways in Paisley: 502/1063 x 100 = 47 %
% of Takeaways in Shawlands: 217/1063 x 100 = 21 %
So that our 150 Samples must be:
32% of the Takeaways in Clydebank = (32×150)/100 = 48
47% of the Takeaways in Paisley= (47×150)/100 =71
21% of the Takeaways in Shawlands = (21×150)/100 = 31
Based on the results from the stratified sampling method, we will be choosing 48 Takeaways from Clydebank, 71 takeaways from Paisley and 31 from Shawlands. Furthermore, to increase the reliability of the survey and to prevent causing any bias, we decided to split up the takeaways into 4 main categories: Chinese, Indian, Fish and Chips, Italian. We will survey an equal number of each type of takeaway in the locations chosen so we can also see if there’s any correlation between culture and number of restaurants operating without mandatory servicing carried out on their appliances. The final list looks like this:

1.3 Design a questionnaire for a given business problem
We designed a questionnaire specifically for the owners of the quick service restaurants that operate within Paisley, Clydebank and Shawlands to assess whether or not their quick service restaurant(s) require Commercial Gas Safety Certificate(s). It will be sent through the post at least 3 weeks prior to our follow up face to face interviews which we will conduct. It was designed to be short and to cut straight to the point. When it comes to Commercial Gas Safety Certificates, you either have one, don’t have one or just genuinely don’t know. Either way, we will be there to help. We even offer a free consultation with our gas technician who can answer any question one might have about the systems they’re running. Our technicians can also administer prerequisite repairs which reduce the chance of their appliances breaking down. Attached is the questionnaire which we designed.

2.1 Create information for decision making by summarizing data using representative values

Mean = 30,946.7

Median = 31,042

Mode = 31,716

Lower Quartile = 30,425

Third Quartile = 31,390

Skewness = -0.25

The Mean Is – 6506

The Median Is – 7770

The Mode Is – 9500

The Lower Quartile Is – 3525

The Upper Quartile Is – 9200

The Skewness Is = -0.83

21,24,26,27,36
Mean – 27.4

Median – 26

Mode – 36

First quartile 34.25

Second Quartile – 26 (also the median)

Third Quartile 102.75

Skewness

2.2 Analyze the results to draw valid conclusions in a business context

We collected statistics on the popularity and growth of quick service restaurants as well as the number of explosion/fire incidents that have occurred by gas appliances to analyze the size and demand of this market and whether appropriate measures have been taken to inform and instruct owners of hot food catering businesses about the possible dangers that lie with unserviced gas appliances. Figuring out the total number of quick service restaurant outlets there are in the UK and using the total number of Indian restaurants to compare with as well as the industry’s growth rate was necessary to determine the size and demand of the market. Every restaurant that operates using gas, requires a Commercial Gas Safety Certificate which represents the majority of takeaways in today’s market. This means that every new takeaway that opens, could potentially be a new customer. We gathered statistics from a Horizons Publication on the BFFF website and from Fedrest.com. They provided accurate and relevant statistics for this study which is why those sources were used.

They data set represents the total number of restaurants that are still running instead of the number of restaurants opened in a given year which is why trying to understanding the mean, median and mode for these sets of data is irrelevant. From 2006 through to 2012, the total number of restaurants increased from 30,048 outlets to 31,716. It may seem like a small increase however that’s because the data was taken over a 6 year period. From looking at the graph of the growth of the Indian restaurant business, we can see that in 1960 there were only 500 outlets but by 2012 there were over 9400 which means it’s grown over 18,800 % in just 50 years. Based on this data we can clearly see that the industry is growing and that there isn’t a risk of the Commercial Gas Safety Certification business being irrelevant in the near future. The next column graph shows the number of fire/explosion incidents that have occurred over a 5 year period beginning in 2008.

There have been slight fluctuations in the number of reported incidents going above and below the beginning value of 27 in 2008 however by the end of the survey the number of incidents only went down 1 place from its original value. Based on the data, efforts to inform the public about the potential dangers of unserviced appliances haven’t been very successful because we can see a slight upward trend in the column graph. Although there is a slight upward trend, the growth rate of the industry hasn’t been accounted for so the information is slightly biased. Overall there has been a decrease in the number of incidents but we are yet to see the results the city councils campaign has had on health and safety.

2.3 Analyze data using methods of dispersion to inform a given business scenario

Once measures of central tendency have been accurately calculated, we can then move on to understanding the extent of the dispersion of values on a graph. Any statistic which would convey this type of information can be referred to as “measures of dispersion”. Below is a chart outlining the relationship between the unintentional carbon monoxide poisoning deaths and the months they occurred in over a 13 year period. These statistics provide great insight into not only the lethal dangers associated with unserviced gas appliances, but also the correlation between the effects colder weather has on the use of gas in restaurants. Gas Services Extra can use these results as a benchmark for planning awareness campaigns throughout Scotland.

The average number of carbon monoxide poisoning deaths that occurred every month for 13 years is the mean Mean = 16+19+22+26+35+45+55+64+73+97+98+103 = 54.5
12 The Median = 50
This means that for each month there was a 50% chance that the deaths could either exceed or recede the median of 50 deaths

The Mode = 103
The mode refers to the month with the greatest number of deaths. In this
case, 103 people died in December over a 13 year period. Calculating the values of the first, second and third quartile will provide us with a benchmark for further calculations which will aid in our analysis of dispersion First Quartile = 23

Second Quartile = 50
Third Quartile = 91
Skewness is = 0.31
One of the simplest measures of dispersion on a graph would be the range. It can be calculated by taking the largest value and subtracting it by the lowest value for a given variable. It may be a simple concept, however, the range is incapable of providing information on the actual distribution of the values on the graph. Range = 103-16

Range = 87
In order to get a better picture of the distribution of values, we can calculate the Interquartile Range. With a similar concept to the range, we subtract the quantile values we calculated earlier from each other. The formula is as follows: 3rd Quartile Figure – 1st Quartile Figure = Interquartile Range 91 – 23 = 68 This formula will provide us with the range of the middle 50% of the graph, which can also be described as the difference between the 25th and the 75th percentile. Further calculations such as the Variance and Standard Deviation can be made to broaden our dispersion analysis. The Variance can be described as a statistical parameter which presents the extent to which a given set of values depart from uniformity. For example if the height of 500 18 year old’s were recorded, the variance would be able to tell us just how widely the results were dispersed from a certain value. In order to accurately calculate variance, we must first calculate the mean deviation for each data point and then square it. The range for the sum of the deviations sq will be the variance.

Standard Deviation is – Square root of 963.743 = 31.04

Coefficient of variation indicates how large the standard deviation is in relation to the mean. Coefficient of Variation = Standard Deviation / Mean
Coefficient of Variation = 31.04 / 54.4 = 0.57
Expressed as a percentage: 57%

2.4 Explain how quartiles, percentiles and the correlation coefficient are used to draw useful conclusions in a business context The terms “Quartile” and “Percentile” were first coined in 1882 by Francis Galton (1822-1911), an English Victorian progressive, polymath and a psychologist. The Quartiles of a ranked set of data are essentially three points which divide the set of data into four equal sections for dispersion analysis. The word “Quantile”, which is a general term describing quartiles, percentiles and deciles, was only coined 60 years after the terms it was generalizing by a man named M.G.

Kendall in 1940-1941 The mean, median and mode of a set of data represent the typical calculations that are carried out for analysis, however, values within the dataset themselves could differ greatly from each other and the total average. The extent to which the 3 M’s are good representatives of the original values depend entirely on the variability or dispersion of the dataset. Quartiles can be referred to as the structure which allow us to calculate the level of dispersion by dividing up the dataset into 4 equal sections, enabling us to conduct further analysis on the range; interquartile range, standard deviation and variance which are responsible for calculating how every value in the dataset varies from the mean. Percentiles, a term also coined by Francis Galton between 1880-1885, can be described as ways of using proportions and relative ranking or comparing values of a set of data or observations.

For example, one of our gas engineers recently boasted about making the 90th percentile during his gas technician course. That means that 90% of the class’ results fell below his. The 50th percentile means that 50% of the observations falls below that point. When performing evaluations on gas appliances, Correlation Coefficient was first coined in 1896 by a man named Karl Pearson, a famous lawyer, mathematician and eugenicist in the 19th century. The term is used to define the strength of a straight-line or linear relationship between two variables. The correlation coefficient takes on values ranging from -1 through to +1. If the correlation coefficient is 0, it indicates that’s there’s no linear relationship. A value of +1 indicates a perfect positive linear relationship while -1 indicates a perfect negative linear relationship

3.1 Produce graphs using spreadsheets and draw valid conclusions based on the information derived

The table and column graph below outline the relationship between the frequencies of repair calls made by appliance group over a 1 year period. The descriptions for each appliance include 3 or more words each which is why the data was tabulated first. Instead of including the name of each appliance in the graph, a group number has been assigned to each one for quick referencing. The data which I used was published online in a report by a market research company called advantica, which carried out a study of over 5000 on-site service visits in 2001 to determine which appliances were most at risk as well as steps that we can take to prevent any incidents. The purpose of analyzing such information is so that we can accurately define which appliances require the most attention and figure out methods and solutions gas technicians can explore to prevent gas appliances from malfunctioning before the required service date.

Based on the results from the study, we can clearly see that the appliance in group 1 was the one that was most susceptible to damage and requires significantly more servicing than the rest. Appliances in group 1 and 5 follow closely whereas group 3, 6, 7 and especially 4 proved to be the most reliable. Using this information, we can make decisions on the levels of stock we purchase per appliance group and train our gas technicians to spot discreet signs of wear simply using observation techniques so they can actively market preventative maintenance measures which our competitors are currently not doing.

The majority of gas technicians simply service appliances when they malfunction, however, these statistics have provided valuable details on methods of getting ahead of our competition by raising our awareness to the fact that there are many prerequisite repairs we can do which will help our clients run at 100% efficiency throughout the year. Now for further analysis we can isolate these appliance groups in our AMI (All Maintenance Issues) software so we can calculate the average repair cost across the board.

The histogram below was created by isolating all the maintenance issues relating to the appliance groups above and extracting the invoiced amount for further analysis. The data was gathered from Gas Services Extra’s own in house software called AMI, which records every detail to do with client interactions, purchases, sales etc. Using data from the internet or trade journals wouldn’t be acceptable in this situation because the information needed is very specific to Commercial Gas Safety work for which details related to this study aren’t available online which is why we resorted to this primary source of data.

Based on the results above, it’s clear that the most common price for a service is between 85 and 199 pounds. The reason why the price begins at 85 pounds excluding VAT is because that’s the least amount were willing to invoice for a call out and service. Hot food catering locations with efficient appliances that require little to no remedial work will general fall within this band. Catering premises’ that require new parts, servicing or replacement will fall within the following 3 bands (200-799). Appliances that are labeled as dangerous and in need of immediate repairs are fairly uncommon however several major incidents have already occurred. These repairs were priced at 1600+ because we’ve had to replace entire systems. This data is incredibly effective when trying to forecast future profit and expense figures, however, due to the fact we’ve only begun issuing Commercial Gas Safety Certificates less than a year ago, it wouldn’t accurate enough to make assumptions.

3.2 Create trend lines in spreadsheet graphs to assist in forecasting for specified business information

The following illustrations have been created to evaluate the company’s past performance while forecasting Gas Services Extra’s potential to grow organically and inorganically alongside supporting revenue and expenses figures which will be used for further analysis. The statistics used were gathered internally from our AMI software. GSE is a private company which is why I was limited to using statistics specifically from our database and not from alternate sources such as the Statistics.Gov website and other publications. Below is a line graph which shows us how many Commercial Gas Safety Jobs have been reported to us over a 15 month period without our employees making initial contact and without taking advantage of marketing strategies. The following 3 months from 31/10/14 – 31/12/14 is what we’ve predicted our organic growth rate will look like after we’ve adopted new techniques to attract clients.

For the first two months, we only have 1 client phone in requesting a service. As we got closer to December there was a spike in jobs reported to us. This could be due to the colder weather and the correlation between gas use and breakdowns which was discussed earlier. In april 2014, we decided to begin a local advertising campaign by mailing flyers and purchasing a billboard in the west end to raise awareness and increase revenue. Although the campaign didn’t harbor immediate results, were given a clear sign of a trend reversal beginning in august. We predict that in October, November and December we will see approximately 7, 10 and 12 jobs reported to us respectively

Below is a column chart we plotted to show our levels of inorganic growth over the same 15 month period. My colleague Ali and I used the primary data we collected on restaurant locations around clydebank, paisley and ****** to map out an efficient route to target and visit each of these locations in order to create a dialogue and raise awareness and sales with restaurant owners in the city. This method of targeting was incredibly costly both in time and money spent on petrol, although it was incredibly effective

We began visiting locations in October however we only began seeing direct results in November when we got 7 jobs in paisley. From December 2013 through to May 2014 were the months where we got the most business in each of the 3 areas of Glasgow we targeted. We peaked at 29 job in a single month, however, by the summer we both had less time to spend marketing which caused the trend to reverse. We predict that from October through to December we will only get approximately 10 jobs due to fact that neither of us will have time to spend targeting more restaurants. Because of the steady decrease of our inorganic growth, the overall trend is negative. More emphasis will be placed on alternate marketing strategies which embrace organic growth techniques such as digital marketing and SEO optimization. Now we will move onto see how these growth levels have affected our revenue and expense figures.

I chose a line graph to represent GSE’s Revenue vs Expenses figures due to the number of data sets involved and because it’s much easier to evaluate the trends in this format. We can see similar spikes in revenue during the months of November-13, December-13, April-14 and May-14 as we did in the previous charts however, they look a lot more exaggerated in this format because of this high prices. We experienced a decline in both figures from June through to august-September because of our decreased inorganic growth figures. We predict that in the next 3 months, our revenues will increase to around 3000 however we won’t reach previous levels for the next 6 months due to the sudden drop off of personal interviews in restaurants conduct by Ali and myself.

3.3 Prepare a business presentation using suitable software and techniques to disseminate information effectively

3.4 produce a formal business report

The attached report, which you requested on the 5th of October, represents our findings regarding the survey publications made for Gas Services Extra Ltd. Our report includes a brief assessment of the industry as well potential for growth and earnings forecast figures. An analysis of future needs for the company to execute our venture sustainably is included in the report. I look forward to discussing our recommendations with you and will be happy to meet with you and Wills Chu to evaluate these exciting implications for GSE in more detail.

4.1 Explain how you would use appropriate information processing tools

In today’s society, extensive knowledge of computer based information processing tools is required in order to aid in effective decision making processes. Businesses collect massive amounts of data related to every aspect of their chosen field. The determining factor in competition will be how these businesses analyze their data and use it efficiently for planning, control, performance measurement and ultimately decision making

Gas Services Extra hired a developer 2 years ago to create a versatile desktop program which can store and analyze large amounts of data so it can be extracted into a multitude of reports which will aid us in strategic, tactical and operational decisions. The desktop program called ‘AMI’, which stands for “All Maintenance Issues”, is primarily used by our accountants and receptionists in the office for inputting data and for our managers who then extract the data and analyze the reports.

Information relating to purchases and sales are recorded in their own designated fields. When entering in data, the program requires there to be a date, description of the work, address where work was carried out, the flat location/number if applicable, and the client who requested the job. Individual jobs can be looked up in the system so managers can evaluate the revenue/expenses figures to determine profitability. Once all that information has been recorded in the database, our senior managers have the ability to analyze sales growth over a given period of time and use neural network technology which has been embedded into the system to forecast future sales growth based on historical performance.

The AMI system is also used to make tactical decisions in the organization. Whenever a job has been carried out, our office admins would enter in details regarding number of hours worked per employee and as a group and the number of staff hours charged out. This information is incredibly beneficial for senior managers because it enables them to conduct thorough analysis on whether our invoicing system is accurate enough and if we should charge out more or less hours.

Operational decisions can also be effectively made through the system. Our employees that operate in the front end of the business such as; electricians, joiners and gas technicians, have to fill out a time sheet everyday so we can accurately record and monitor their actions. They have to fill in specific details about which jobs theyre doing during the day, at what time and how long they’ve spent. We also leave customer feedback sheets with our employees for anyone who’d like to offer constructive criticism. They hand in these timesheets before they go home and its then up to the office admins to record the information into the database. From there senior managers can run reports to figure out how the employees’ time is being utilized throughout the day and if there are any changes that could be made to their schedule.

Its essential that businesses manage their intake of data so they can collect and analyze key figures for strategic, operational and tactical advantages over their competitors. There are many data sets that we track with AMI, and many methods of extracting that data into relevant reports. Without such a system, understanding where our faults lie aswell as actions we can take to improve our business would be nearly impossible due to the overwhelming amount of data that flows through a medium sized business on any given day.

4.3 explain how you would use financial tools for decision making

Making appropriate investment decisions are extremely important because of its ability to either make or break a business, whether it’s a start up or a well-established corporation. Its primary concerns revolves around future prosperity and growth for a company which is why managers pay an acute level of attention to analyzing traditional and discounted cash flow methods for investment appraisals. Traditional methods which ignore the time value of money include the Accounting Rate of Return (ARR) and the payback method for appraising capital investment projects while Discounted Cash Flow (DCF) methods which do account for the time value of money include Net Present Value (NPV) calculations as well as the Internal Rate of Return (IRR)

The Accounting Rate of Return is an effective tool at providing an overview of a new project however it lacks a level of sophistication due to the fact that it doesn’t account for the time value of money and disregards the timing of profits. Gas Services Extra uses heavy machinery to carry out construction projects. If we required new scaffolding or a mid-sized crane, we could use the accounting rate of return to calculate how much profit the company could potentially make by dividing the average annual revenue by the initial capital cost of the machinery and multiply by 100, which would result in the ARR being expressed as a percentage. In this case however, the investment decision would remain subjective due to the lack of information as well as there being no definitive signal being given by the ARR which could help senior management make a well informed decision. Further analysis will have to be carried out.

Discounted Cash Flow methods involves discounting arithmetic to future receipts and expenditures, also known as cash flows, to determine whether or not a specific project will earn a rate of return deemed satisfactory by senior management. Unlike traditional methods, DCF makes good use of the present value concept which is the idea that the money you have now should be worth more than the identical amount you would receive in the future because of the principle of investing. There are 2 main DCF techniques that are commonly used. The Net Present Value (NPV) and the Internal Rate of Return (IRR)

The Net Present Value method works by calculating the present value of all units of income and expenditure which relate to a specific investment at a given rate of return. Using that information it will then work out a net total. The concept is, is that if the net value is positive then the investment is deemed to be acceptable. On the other hand if it turns out to be negative, it shouldn’t be an investment worth considering. GSE can make good use of the NPV method when trying to assess the profitability of the commercial gas safety venture that was discussed in detail. An investment must be made on vehicles for our employees before they can begin marketing full time. We can use the NPV method to calculate a net total by adding all our income and expenditures with a rate of return at 30%.

Using financial tools to analyze investment appraisals are essential for making wise business decisions. Formulas like the Accounting rate of return and discounted cash flow methods, when used in conjunction with each other, provide managers with effective resources to base serious decisions on.

Bibliography

Advantica “Comparison Of Measurements Of Absolute CO and CO/CO2 Ratio As Combustion Performance Indicators” http://www.hse.gov.uk/gas/domestic/pdf/absolutecocom.pdf http://www.fedrest.com/marketresearch.htm – stats on number of restaurants http://smallbusiness.chron.com/importance-business-decision-making-43457.html http://www.qgso.qld.gov.au/about-statistics/survey-methods/

http://www.hse.gov.uk/gas/domestic/frontlinefinal.pdf
http://www.co-gassafety.co.uk/downloads/2014/Charts%20pages%202014.pdf http://www.co-gassafety.co.uk/downloads/2014/Statistics%20Sheet%20for%20press%20pack%202014.pdf http://www.fastcasual.com/topics/trends-statistics/

http://www.co-gassafety.co.uk/stats_and_analysis.html
http://www.geniqmodel.com/StatisticalTermsWhoCoinedThemWhen-Flo.html http://bfff.co.uk/wp-content/uploads/2014/07/FS-Restaurants-March-2013.pdf http://bfff.co.uk/wp-content/uploads/2013/05/foodservice_statistics_restaurants_march_2012.pdf http://bfff.co.uk/wp-content/uploads/2013/05/Foodservice_Restaurant_statistics_2006_2009_2.pdf