On food cost control of modern catering industry

Cost management is the focus of hotel management, and the difficulty of cost management is catering cost management.

At present, the methods of hotel cost management are mostly gross profit rate management (the goal of cost accounting is sales gross profit rate), and have formed models, namely account accounting and special accounting. This method has the following disadvantages:

1. Due to the change of sales structure, when the category with higher gross profit margin accounts for a large proportion of sales, the overall gross profit margin is higher, which is easy to cover up the cost management of the category with lower gross profit margin.

2. The gross profit margin level does not truly reflect the utilization rate of raw materials. When the types with higher gross profit rate account for a large proportion of sales and the utilization rate of raw materials declines, the overall gross profit rate may not necessarily decline.

Conclusion: the management method centered on gross profit margin can not fully provide the actual reasons for the cost change. Therefore, cost management and cost control cannot be targeted.

In practice, we have explored a set of practical cost management methods, the main points of which are as follows:

1. Provided that computer-aided calculation is used; 2. The center of calculation is the effective utilization rate of raw materials and the actual gross profit margin of sales; 3. It analyzes the performance of cost management by using the difference between the consumed operating cost and the actual operating cost.

After adopting this management method in practical work, good management results have been achieved.