1.Consult with the relevant staff directly affected by the budget (Department heads, e.g. head-chef, events manager etc.) on the components to be included in the budget.

This requires a written report of the details that were discussed including a detailed analysis of the factors that impact on the particular budget.

What needs to be in the budget?

which areas are being discussed (for example Labour Cost ,Food Cost etc.)? And who with?

Why would certain areas require higher or lower budgets for the target period?