This is all variable based on what type of restuarant, location, amount to service, staff needs, types of food, equipment, licenses, signs, legal building code updates etc... Start with those items and start adding. This can become costly or if you are creative and purchase used equipment you can save. Alot of company will lease equipment if you are utilizing there products..for instance..coffee suppliers. I would suggest keeping a tight menu....find your specialty and stick with a short menu. Look for other business`s that may be selling tables, chairs, equipment. Plan out exactly the ins and outs of operations, start listing the tangibles needed and go from there.
Erin
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