The Matrix.

Governance

Who owns the call, and is it written down.

Risk management

A living register, not a PDF from 2019.

Internal control

Prevent, detect, correct — sized for a shop, not a bank.

Fraud

Voids, comps, mates rates, supplier kickbacks.

Legal & regulatory

The register of what you actually have to do.

Compliance

Embedded in the shift, not a tick-box day.

Social responsibility

Staff, community, waste — real, not a poster.

Stakeholders

Owners, staff, suppliers, council, the regulars.

Risk score

Probability × impact. Then you act.

Continuity

What you do when the coolroom dies on Saturday.

Internal audit

Independent look. Practical actions. Follow-up.

External audit

Books that survive a grown-up look.

Insurance

Cover that matches the risk, not last year’s quote.

Sustainability

Waste, energy, miles — measured, then cut.

Cost of goods

Recipe cost that matches what left the pass.

Inventory

What is in the coolroom, valued, and actually there.

Cash

Till to bank, intact, reconciled by someone else.

Receivable

Invoices out. Money in. Credit with a spine.

Payable

Pay what you owe — not twice, not early for no reason.

Tax & BAS

BAS, PAYG, super — on time, on the real numbers.

Budget

A weekly number the floor actually uses.

Pricing

Price from cost, contribution, and what the room will bear.

Labour cost

Wage % against sales. Hours against covers.

Procurement

Buy like a business, not like a pantry run.

Suppliers

Who you buy from, and whether they still earn it.

Yield

What you bought versus what you plated.

Waste

Prep, spoilage, plate return, overproduction.

Quality

The plate matches the spec, every ticket.

Kitchen flow

The pass, the ticket time, the walk.

Plant & equipment

What you own, what it costs to keep, what fails.

Process map

Order to plate to pay — drawn, then tightened.

Rosters

Hours that follow the forecast, not the habit.

Training

How a new starter becomes useful in a week.

Induction

Day one: safety, till, allergens, who to ring.

Retention

Why they stay. What it costs when they do not.

Key person

The one who knows the safe code, the order, the regulars.

Culture

Tone at the top. How we talk when it is slammed.

Wages & award

The right rate, the right penalty, the right super.

OHS

Slips, burns, cuts, the things that close a kitchen.

Food safety

Temp, time, clean, allergen — running, not a folder.

Allergens

The eight, the ask, the ticket, the pass.

Privacy

Bookings, cameras, Wi-Fi, the list you email.

Licences

Food, liquor, occupancy, outdoor — current and on the wall.

Incidents

What happened, who knew, what changed.

Direction

What this shop is for, in one sentence.

Market

Who pays, why they pick you, what they will not.

Competition

What they do. What you will not copy.

Growth

The next dollar — site, hours, channel — only if the first one pays.

Scoreboard

Five numbers the owner looks at every Monday.

Continuity of the business

Could you sell it. Could it run without you.