Cost-Volume-Profit (CVP) Analysis method is an effective method for the forecasting of cost, realization of target profit and decision analysis of a company. At present, the CVP analysis method is mainly used in the manufacturing industry, yet it is rarely used in the catering industry. This paper conducts case study taking a restaurant as an example. First of all, it analyzes the restaurant's cost nature, and then the breakeven analysis, the analysis of safe operation degree, the analysis of

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... fluence on restaurant profit changes by factor changes. This paper provides the restaurant manager with better operating decision by positioning analysis of multi-element within the catering industry, and surveying the relationship among the major elements of catering industry as well as the impact caused by element changes.