F&B is not accounted for as its own division
There is no monthly F&B P&L with its own revenue, food cost and payroll. The internal half-board value is set, not derived. Nobody can say whether the restaurant makes or loses money on a Tuesday in January.
Set F&B up as a profit centre: charge half board internally at a realistic value, allocate food cost and payroll, calculate monthly. Only then does it become visible which levers exist at all.
