The restaurants of a hotel belongs to food and beverage department. It's totally different department from room division which controls just quality of the f&b work. The f&b department depends on a rooms division but has its own structure with a common spends: Restaurants (the hotels normally have few): Cost on food, cost on beverage, operating equipment and entertainment which normally also belong to f&b. For sure kn the hotel restaurant work the occupancy and further income depends on room occupancy and clever hotel politics which provides some meals included in the room cost cost package. Sorry I am not from F&B but this is operation work. You can decide spends of restaurant from f&b dep and also from all the hotel operation because restaurant I depending on hotel part
