“Ownership isn’t happy with the results,” is a line I’ve often heard after delivering a P&L, balance sheet or other fiscal report to the higher ups. Having worked with independent and franchise-branded properties for over 30 years, phrases like this are assured to lead to a further discussion as to why top or bottom line financial data is not living up to the plan, which in turn results in ad hoc spending cuts to restore the P&L to some sort of fiscal profitability. But why d