How to write a catering cost analysis report

Control and Analysis of Hotel Catering Cost At present, the competition in the catering market is becoming increasingly fierce. In this context, if the hotel catering industry wants to be in an invincible position in the competition, it must carry out targeted cost control and strengthen cost management according to its own operating characteristics. First, the characteristics of hotel catering business and the significance of its cost analysis (1) the diversity of catering product forms and the transience of production and sales are the difficulties in hotel catering cost control. Specifically, it is mainly manifested in the following aspects: 1. The variability of catering income and seasonal catering income account for a large proportion of hotel operating income. Regarding the control and analysis of hotel catering costs, the main body of the report is about the control and analysis of hotel catering costs. At present, the competition in the catering market is becoming increasingly fierce. In this context, if the hotel catering industry wants to be in an invincible position in the competition, it must carry out targeted cost control and strengthen cost management according to its own operating characteristics. First, the characteristics of hotel catering business and the significance of cost analysis (1) The diversity of catering products and the transience of production and sales are the difficulties in hotel catering cost control. Specifically, it is mainly manifested in the following aspects: 1. The variability of catering income and seasonal catering income account for a large proportion of hotel operating income. In China, the catering income of general tourist hotels accounts for 30-40% of the income of tourist hotels, and the income of well-managed hotels can exceed the income of rooms. Because the daily meal volume and per capita consumption of the catering department are not fixed, its income has great variability; At the same time, the operation of catering has a strong seasonality, and its annual sales will change with the change of seasons. The same sales business has obvious differences on the same day. 2. The short-lived distribution chain catering production is characterized by the buyer's responsibility before production. In order to meet the needs of customers, the catering department processes food into finished products, which can be quickly converted into cash. Because of its short product life cycle, there are few ready-made products in the catering department, and some are just ready-made menus for customers to order. 3. It is difficult to predict reasonable inventory. Because it is difficult to predict customers' tastes, the designed dishes can not satisfy all customers, and the phenomenon of temporary ordering often occurs, and ordering food is random and unpredictable, which brings certain difficulties to cost control. It is very necessary to make certain predictions and reserve enough raw materials. 4. Labor-intensive hotel catering industry is different from manufacturing industry. Due to the development of science and technology, the manufacturing industry adopts automatic production, and even uses robots instead of operation, which makes the demand for labor in enterprises decrease sharply. On the contrary, the hotel catering industry has a large and efficient staff, which can meet the needs of customers at any time. In fast food restaurants, the labor cost may be less than 20%, while in clubs it may be as high as 50% or more. The characteristics of the above-mentioned hotel catering business determine the characteristics of flexible implementation standards of manual intensive management, unfixed quantity and types of products sold, and difficult to grasp reasonable inventory. (2) Hotel catering cost analysis refers to comprehensively analyzing the changes of hotel catering cost level and its composition by using hotel catering cost accounting data and other relevant materials, studying the factors affecting the rise and fall of hotel catering cost and the reasons for its changes, and looking for the law and potential of reducing costs. Hotel catering cost analysis is the premise of cost control. Through cost analysis, we can correctly understand and master the law of cost change and constantly tap the internal potential of hotel catering; Reduce catering costs and improve hotel economic benefits. Through the analysis of hotel catering cost, we can effectively control the implementation of the cost plan and evaluate the implementation results. Affirm the achievements and point out the problems, so as to take measures to improve the management level, provide the basis for making the next cost plan and making new business decisions, and point out the direction of hotel catering cost management in the future. Second, the focus of hotel catering cost analysis Hotel catering revenue generally accounts for about 30%-40% of the total revenue, which has become one of the main sources of hotel revenue, and its corresponding costs have also become the main content of cost control. Hotel catering cost control should be based on cost analysis, so as to be implemented. The author mainly discusses the main points of hotel catering cost analysis from three aspects. (1) Analysis of the standard cost and actual cost of menus In the catering department, menus occupy an important position. Menu not only determines how to organize and manage catering business, but also determines the degree to which catering objectives are achieved. For customers, the menu is not just a list of food provided, but represents the image of the operator; For food producers, the menu determines which foods must be prepared; For salespeople, menus are the main internal marketing and sales tools; For cost control personnel, menu is the basis of cost analysis and the main means of cost control. When designing the menu, the chef should not only consider the interests of customers, but also consider the financial objectives of catering operations. Each menu dish must be equipped with a standard formula, which requires specific ingredients, the quantity required for each ingredient, the production process, the size of each serving, and the corresponding equipment, side dishes and other data needed for food production. After the standard menu and the standard serving share are determined, the standard cost of each serving or the standard cost of the whole set of dishes can be calculated, and the standard cost of menu is the basis of catering cost analysis. Examples are as follows: 1. Cost Analysis of Banquet The most common form of banquet is wedding banquet. Generally, each hotel is equipped with multiple wedding banquet menus for customers to choose from. Every wedding banquet menu has a standard menu, and the standard cost of the menu can be calculated according to the standard menu. Determine the kitchen supervisor according to the banquet menu. China kitchen is usually in charge of wedding banquets. The cost control department can compare the actual transfer cost of each banquet with the standard cost of the menu to determine the rationality of the transfer and the standardization of the operation. If the difference between the cost rates of each banquet is greater than 3%, then the transfer of this single banquet is basically problematic. In order to prevent the banquet hall from being used as a trash can, transshipment needs to be controlled. The main means of control is banquet cost analysis, which can be analyzed according to the difference between consumption and price to find out the existing problems. The formula for calculating the cost variance rate of each banquet is as follows: cost variance of each banquet = actual cost of this banquet-actual number of tables × standard cost.