What are the current situation and problems of hotel catering raw material management? How should it be improved?

Traditional cost control methods include budget control method, system control method, main consumption index control method and standard cost control method. In practice, with the support of computer software technology and computer-aided calculation, the effective utilization rate of raw materials and actual sales gross profit margin are calculated, and the performance of strategic cost management is analyzed by using the difference between norm cost and actual operating costs. The author thinks that it is impossible to achieve cost optimization by controlling the gross profit margin alone, and the key to control the operating cost of catering is to control the production process. The purchase price depends largely on the chef's choice of ingredients. It is necessary to formulate the dish (dish) spectrum in advance according to the quality requirements of catering products and the dosage standard of ingredients, so as to reduce the loss and waste in the processing and effectively control the cost.

Catering managers should determine the net material price according to the loss during processing (net material price = wool material price, net material rate). Formulate the standard food (vegetable) spectrum and standard weight in advance, that is, the "norm cost calculation table of raw material consumption ingredients of catering products", and calculate the sales price of catering products according to different gross profit margins, with the sales price = total cost /( 1- gross profit margin). In the process of rough machining, it is necessary to scientifically and accurately determine the net material rate of various raw materials, and carry out rough machining in strict accordance with the prescribed operating procedures and requirements to achieve and maintain the due net material rate; For high-cost raw materials, experienced chefs should first experiment and put forward the best processing method; Scraps removed during rough machining should be recycled as much as possible to improve the utilization rate of raw materials and make the best use of them. According to the actual situation of raw materials, the whole material is used, the big material is used, the small material is used, and the leftovers are comprehensively utilized. Once the quota of raw material consumption is determined, it must be carefully implemented. It is strictly forbidden to use insufficient or excessive or shoddy. The main ingredients should be weighed, not grasped by experience, and strive to ensure the specifications and quality of the dishes. In the cooking process, we should pay great attention to the dosage control of condiments. Although there are few condiments used for cooking a dish, and the proportion in the cost is relatively low, the total amount of catering products and their costs are also considerable, especially oil, monosodium glutamate and sugar. Therefore, in the cooking process, we should strictly implement the consumption quota of condiments, which can not only ensure the quality of catering products, but also make the cost control more real and effective. In the cooking process, it is an important content of strategic cost management to do one pot and one dish as much as possible and do it in strict accordance with the operating rules. In order to achieve cost leadership and gain competitive advantage in the fierce market competition, modern hotels must carry out cost management reform. Actively guide the strategic cost management, change the traditional passive cost accounting management into active strategic cost management, thus promoting the overall improvement of modern hotel catering cost management benefits. Strategic cost management includes two aspects: analysis, selection, optimization of enterprise catering strategy and control of catering cost. Strategic cost management has a target system: first, reduce costs; Second, take the cost as a lever, use the relationship between cost and related factors, cooperate with hotels, and increase profits as much as possible; Third, help hotels gain competitive advantage by gaining cost advantage. The basic ideas of strategic cost management include the idea of cost source management, the idea of matching with enterprise strategy, the idea of integrating cost management methods and measures, and cultivating employees' cost consciousness. The method and measure system of strategic cost management includes strategic cost analysis system, strategic cost management method and measure system, cost management guarantee measure system and performance evaluation system.

2. Fully implement refined management.

In order to effectively control the cost of catering, we must pay attention to the management of every detail. Whether you are hosting a large banquet or entertaining an ordinary individual, you should fill in the secret arrangements, put an end to waste, and ensure that every effort can get a reasonable return. All business indicators should be decomposed into teams and individuals, and linked to economic interests on the basis of assessment, so that there are rewards and punishments. Use people scientifically and dynamically. Full participation to raise awareness of cost control. The development of modern science and technology and the application of management system will make hotel catering management more convenient and efficient. Technology is also the development trend of catering management. Using information management tools can improve operational efficiency, improve management control and make decision-making more scientific. Therefore, catering practitioners should strengthen their study and advocate scientific management. Using computer to improve information management system and realize standardized catering cost accounting system. Master cooking time and temperature. Every chef should strive to improve his cooking skills, feed reasonably, and strive not to produce or produce less waste products, so as to effectively control the food cost in the cooking process.

3. Actively introduce strategic cost management.

Traditional cost management is mainly based on reducing consumption and saving expenses, focusing on the accounting of catering product cost. In fact, cost management not only needs to reduce costs, especially for high-star hotels, it provides customers with more service products and personalized products. The proportion of materialized consumption in product value is getting lower and lower, and customers pay more attention to the innovation and personalization of service products. It is an important content of strategic cost management to bring external factors such as customers into the scope of cost management. In order to achieve cost leadership and gain competitive advantage in the fierce market competition, modern hotels must carry out cost management reform. Actively guide strategic cost management, change traditional passive cost accounting management into active strategic cost management, and promote the overall improvement of modern hotel catering cost management benefits. Strategic cost management includes two aspects: analysis, selection, optimization of enterprise catering strategy and control of catering cost. Strategic cost management has a target system: first, reduce costs; Second, take the cost as a lever, use the relationship between cost and related factors, cooperate with hotels, and increase profits as much as possible; Third, help hotels gain competitive advantage by gaining cost advantage. The basic ideas of strategic cost management include the idea of cost source management, the idea of matching with enterprise strategy, the idea of integrating cost management methods and measures, and cultivating employees' cost consciousness. The method and measure system of strategic cost management includes strategic cost analysis system, strategic cost management method and measure system, cost management guarantee measure system and performance evaluation system.

4. Implement catering standard cost control.

Implementing standard cost control is to compare standard cost with actual cost, find out abnormal phenomena and existing problems in operation, and take corresponding measures to achieve the purpose of cost control. The product of the standard consumption cost listed in the standard cost card of the restaurant's operating dishes and the actual sales volume is compared with the actual total consumption cost. If the difference between the actual consumption cost and the standard consumption cost is small, it means that the cost is well controlled; If the cost difference is large, it is necessary to find out the reason and take measures to correct it. In particular, precious materials such as bird's nest, shark's fin and abalone used in the kitchen must be accounted for according to the standard cost to prevent loopholes and increase the income of catering business.

Take practical measures to reduce the cost of raw materials. Hotel catering cost is mainly composed of raw material purchase price and related purchase expenses. At present, the purchasing department is responsible for purchasing catering raw materials. This kind of division of labor and cooperation has its advantages, but it also has some disadvantages. Its outstanding performance is that the purchasing department often emphasizes the quality of materials and ignores the control of price, which leads to the increase of cost rate. To change this situation, we must first make it clear that the chief catering officer and the chefs in each restaurant are responsible for controlling the catering cost and should participate in the determination of the variety, quantity, quality and price of the purchased raw materials; Secondly, the purchasing department should provide as many varieties of different grades as possible, try to bid and buy in bulk, and try to keep the purchase price as low as possible from the aspects of purchase quantity and stable supply; Finally, the cost control manager should supervise the implementation of the purchase price and manage the cost dynamically, so as to provide possible space for controlling the cost and increasing the catering income.