Overall this is a decent case study article on controlling costs at a small business, and a lot of the advice and actions are sound — things like renegotiating with a major supplier to get a better price.
But this particular step to cut costs for a gourmet ice cream maker seems a bit over the top:
… We also advised them to put an end to the “Do It Yourself” Sundae offered in the stores. Customers were making lavish use of sprinkles and whipped cream, and it was killing the profit on each item sold.
Wow. Those must have been some super-premium sprinkles and whipped cream to significantly put a dent in the bottom line.