Who typically prepares budgets in a chain of pizza restaurants?

In a chain of pizza restaurants, the preparation of budgets is typically the responsibility of middle managers. These managers are usually tasked with overseeing specific areas of the restaurant operations, such as financial planning, staffing, and inventory management. Their roles require a comprehensive understanding of both operational needs and financial constraints, which is essential when creating budget plans that align with the broader goals of the restaurant chain.

Middle managers have the expertise to analyze past performance metrics, forecast future sales, and account for expenses, allowing them to create realistic and achievable budgets. They are well-positioned to balance the needs of their specific units with the overall strategic objectives of the organization, ensuring that the budget supports operational efficiency while maximizing profitability. This level of responsibility and insight is not typically held by other positions in the restaurant, such as inventory clerks or sales cashiers, who have roles focused more on execution rather than strategic planning.