How to control the cost of catering enterprises

In addition to its particularity, the management of catering enterprises has the same aspects as other service enterprises, and it is also necessary to enter the market and participate in commercial competition. Facing the increasingly fierce market competition, catering enterprises must establish a cost management system, strengthen financial management, reduce costs, benefit customers, improve service quality and maximize market share if they want to improve efficiency and develop healthily.

From the financial analysis, 80% of the daily operation consumption of catering enterprises is mainly concentrated on the raw materials of dishes, so how to effectively reduce the cost and loss of raw materials has become the key to catering cost control.

1. Prepare raw material procurement plan and establish procurement approval process.

The head chef or the head of the kitchen department determines the quantity of materials purchased every night according to the operating income and expenses and material reserves in the service area, and fills in the purchase form and submits it to the purchasing department. The procurement plan shall be formulated by the procurement department, submitted to the financial supervisor and director for approval, and then notified to the supplier in written or oral form.

Second, establish a strict procurement inquiry and quotation system.

The finance office is equipped with part-time price clerks, who regularly conduct extensive market inquiry on raw materials and materials consumed daily, shop around, analyze and feed back purchase quotations, and urge to correct any discrepancies in time. Used as raw materials for vegetables, meat, poultry, eggs, fruits, etc. , used every day, according to the market situation every half a month to make a public quotation, and regularly hold pricing meetings to make an open and fair choice on the quality and price of goods provided by suppliers. For new materials, bulk materials and sporadic emergency procurement materials, approved purchase orders must be attached for reimbursement.

Third, establish and improve a strict procurement inspection system.

Inspectors strictly check the quantity, quality, standard and quotation in the actual implementation of material procurement. The inspectors should adhere to the "four no-acceptances": "no acceptance without ordering procedures", "no acceptance with unclear delivery list", "no acceptance with inconsistent specifications and quantities" and "no acceptance with obviously different materials". Have the right to refuse unnecessary over-purchases, inferior commodities, substandard goods and unapproved purchases, and promptly correct the price and quantity inconsistent with the purchase order; After the warehouse keeper passes the inspection, he shall fill in the acceptance form and record the qualified goods according to the unit price provided by the purchasing department.

Fourth, establish a strict loss reporting system.

For the deterioration, damage and loss of raw materials, a strict loss reporting system and a reasonable loss reporting rate should be formulated. The department head shall report the loss to the financial warehouse and fill in the loss report form according to the name, specification and weight. The person in charge of the purchasing department shall identify and analyze the reported loss varieties, and sign the report loss form. Summarize the loss report every day and report it to the director. Explain the reasons for exceeding the prescribed loss reporting rate.

Five, strictly control the inventory of purchased materials.

According to the operation situation of different service areas, the upper and lower limits of inventory are set reasonably, and the storage cost is controlled from two aspects: reducing the inventory quantity and the inventory unit price. Because inventory not only occupies space and capital, but also produces the demand for handling and storage, eroding unit assets. With the passage of time, the corrosion and deterioration of inventory will produce waste; Analyze unsalable dishes in time to avoid losses caused by deterioration of raw materials.

Six, establish a strict warehousing and receiving system.

Formulate strict warehousing management procedures and the collection system of raw and auxiliary materials in various departments. The materials purchased by catering enterprises must go through the formalities of acceptance and warehousing. All outbound goods must fill in the material requisition form, which will take effect after being signed by the department head. It is forbidden to pick materials without picking list or blank strip, and it is forbidden to smear the picking list. Due to improper collection or improper arrangement and use, waste phenomena such as mildew and expiration will be investigated.

Seven, the introduction of the "five permanent" management concept, fully mobilize the self-discipline of employees.

"Five-routine method" is a modern catering quality management method created by Professor He Guangming from Hong Kong, drawing lessons from Japanese "5S" management method and combining with enterprise practice. Its essence is: the work is often organized, rectified every day, the environment is often clean, things are often standardized, and everyone is often self-disciplined.

For example, through "regular sorting", the necessary items are separated from unnecessary items, and the amount of necessary items is reduced to the minimum and placed in convenient places. Through "regular rectification", consider adopting appropriate storage methods and appliances, fix the "name" and "home" of articles, obtain or put away articles in the shortest time, and put an end to all possible waste. As a simple, fast and lasting management method, the "five-routine method" has become a magic weapon for the catering industry to improve work efficiency, improve service quality and reduce operating costs.

Catering enterprises should understand the market, analyze the market, invest in the market, refer to and introduce the characteristics and advantages of social related industries, find their own business foothold, establish and improve the cost control process and long-term mechanism, improve the management level, especially the financial management level, reduce the operating costs of enterprises, and strive to maximize profits, so as to effectively achieve the business goal of double harvest of economic and social benefits, and strive to build a distinctive catering industry service brand.

More financial practical courses on enterprise cost control can be found in Caizhi Oriental E Lecture Hall, or you can go to the Financial Managers Forum to communicate with your peers.