What aspects should the cost analysis of catering industry start from?

First, how to control the cost of catering

With the change of market environment, more and more competitors and the influence of macroeconomic situation, the catering market is also undergoing tremendous changes: the market competition is becoming increasingly fierce, and the era of high profits has become a thing of the past. Grasping profits from internal management. Strengthening financial management, reducing costs and maximizing profits are the starting point and destination of strengthening catering management.

Second, the procurement process-planned procurement and pre-control.

The characteristics of catering and kitchen procurement are: diverse varieties, short shelf life of raw materials and great price changes. In particular, the purchase of food raw materials is the focus and difficulty of kitchen cost control.

Establish raw material procurement plan and approval process. According to the operating characteristics of hotel catering, the management of the catering department should make periodic raw material procurement plans and refine the approval process.

Extended data:

Implementation of analysis:

Food and beverage cost analysis is an efficient but difficult work, which requires enterprises to invest some manpower, material resources and financial resources. In order to improve the effect of catering cost analysis, it is necessary to strengthen the organization of catering cost analysis. Specifically, the organization of catering cost analysis should include the following contents. ?

(A) determine the cost analyst

Food and beverage cost analysis should be carried out by the chief financial officer of the enterprise, the cost analysis team of the finance department or the cost accountant.

(b) Hire cost analysis experts to participate in cost analysis.

Cost analysts can often stand higher and see farther, help enterprises find problems that are difficult for internal cost analysts to find, which may be major cost out of control, and promote the rapid improvement of enterprise cost control level. Therefore, it is worthwhile to hire cost analysis experts to conduct cost analysis, although it will cost a certain amount.

(3) Hold regular cost analysis meetings.

Food and beverage cost analysis must rise to the important agenda of hotel managers, especially senior managers. Senior managers must attach great importance to this work, organize a cost analysis meeting regularly (quarterly or semi-annually), find out the cost problems in time, improve the cost control, and constantly improve the level of cost control.

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