Top down, bottom up budgeting is our preferred method for setting your brewpub or restaurant budget. The top line is revenue and especially for new brewpubs or if you are expanding, you should estimate how much revenue the new venue may produce. In this video, we estimate the number of hamburgers a future retail location might sell in a year, based on economic and demographic factors of the area, number of seats in the brewpub, and hours of operation. We examine the tradeoffs of these assumptions on revenue.