Variance Consulting is a hospitality consultancy with one singular mission: to bring fiscal discipline and accountability to back-of-house operations.

Founder and Principal Michael O’Halloran brings decades of kitchen operations experience, restaurant ownership, an MBA education and financial analysis acumen together to offer a truly unique service: to identify where your COGS and labor dollars are going, and to provide an actionable plan to bring those costs down.

Through observation of kitchen operations, a deep P&L review, and a detailed and accurate food cost analysis, Variance Consulting will craft a plan of action, get buy-in from kitchen staff, guide implementation, and monitor results.

We guarantee meaningful reductions in food and labor costs, results that pay for themselves.