16 key links in cost control of catering hotels

To be a restaurant, the first step is to learn cost control. If you can't save money, you can't make money, let alone make a lot of money.

Nowadays, the competition in the catering hotel market is the competition of hardware, talents, product and service quality, and also the competition of cost.

In order to reduce the cost and improve the soft power of competition, enterprise managers need to change the traditional narrow concept of cost and apply modern and advanced cost control methods to manage enterprises in combination with the actual situation.

Step 1: Purchase

Purchasing goods is the starting point and guarantee of restaurant management, and it is also the first link of food cost control. To do a good job of cost control in the procurement stage, we must do the following:

(1) Formulate procurement specifications and standards. There must be strict regulations on the shape, color, grade and packaging requirements of purchased raw materials.

(2) Restaurants should only purchase the raw materials of the dishes to be used. Purchasing personnel must be familiar with the menu and the recent operation of the restaurant, so that fresh raw materials are only enough for the day.

(3) Purchasing personnel must be familiar with the knowledge of food raw materials and grasp the market dynamics. Purchase raw materials that meet the needs of restaurants on time, with good quality and quantity, and conduct targeted inspections when appointing procurement personnel.

(4) Shop around when buying. Buy high-quality raw materials at the most reasonable price, and at the same time try to purchase locally to reduce the procurement costs such as transportation.

(5) Conduct regular professional ethics education for purchasing personnel. Establish the concept of all for the restaurant for the purchasing staff, and avoid shoddy or unauthorized kickbacks.

(6) Formulate procurement approval procedures. The department that needs raw materials needs to fill in the purchase requisition (in triplicate, with 2 copies from the purchasing department and the person in charge of the purchasing department 1), and submit it to the purchasing department after being examined and approved by the chef. If the purchase amount exceeds the maximum limit, it should be reported to the restaurant manager for approval.

Step 2: Accept

Restaurants should formulate operating rules for raw material acceptance, which are generally divided into three aspects: quality, quantity and price.

(1) quality: the inspector must check whether the purchased raw materials meet the original specifications, standards and requirements.

(2) Quantity: Check the quantity or weight of all raw materials, and check whether the delivered quantity is consistent with the purchase requisition quantity and invoice quantity.

(3) Price: Whether the price of purchased raw materials is consistent with the quotation.

If there is any discrepancy in the above three aspects, the restaurant should reject all or part of the raw materials, and the financial department should also refuse to pay, and notify the raw material supplier in time. If the acceptance is all qualified, fill in the acceptance form and the daily purchase report.

Step 3: Inventory

Inventory is an important part of food cost control. Improper inventory will lead to deterioration or loss of raw materials, increase the cost of dishes and reduce profits.

(1) The storage and custody of raw materials shall be the responsibility of special personnel. The warehouse manager should be responsible for the safety of the warehouse. No one is allowed to enter the warehouse without permission. In addition, in order to prevent the theft of raw materials, locks must be replaced regularly.

(2) Raw materials should be stored according to the principle of classification, zoning and "first in, first out". All raw materials in stock should be marked with the date of purchase, and inventory turnover should be done well.

(3) At the end of each month, the keeper must make an inventory of the raw materials in the warehouse and fill in the inventory list. The number of points in the inventory should be weighed, and the inventory cannot be estimated.

Inventory work should be attended by cost accountants and custodians. The profit and loss situation must be strictly audited by the restaurant manager. In principle, the ratio of the profit and loss amount of raw materials to the delivery amount of this month cannot exceed 1%.

Step 4: Distribution of raw materials

Distribution control of raw materials has the following two important aspects:

(1) Without approval, materials shall not be taken from the warehouse at will.

(2) Only the required raw materials are allowed to be obtained, and the requisition form (in quadruplicate, kitchen 1, warehouse keeper 1, cost accounting 1, finance department 1) is used.

Step 5: Rough machining

The cost control in rough machining is mainly to scientifically and accurately determine the net material rate of various raw materials. In order to improve the clean rate of raw materials, it is necessary to:

(1) During rough machining, it shall be processed in strict accordance with the specified operating procedures and requirements, so as to achieve and maintain the due net material rate.

(2) For high-cost raw materials, experienced chefs should first inspect them and put forward the best processing methods.

(3) rejected parts (meat and bones, etc.). ) should be recycled as much as possible in the process of rough machining, in order to improve its utilization rate and make the best use of it, thus reducing the cost.

Step 6: Cutting and Matching

Cutting and matching is an important link to determine the cost of main ingredients and ingredients. According to the actual situation of raw materials, the whole material is used, the big material is used, and the small material is used, and the leftovers are comprehensively utilized to reduce the cost of dishes.

Restaurants generally implement a quota system for the consumption of raw materials for dishes, and prepare dishes in strict accordance with the specifications and quality requirements of menu service points.

Once the quantitative consumption of raw materials is determined, it is necessary to make a calculation table of quantitative consumption of raw materials for dishes and implement it conscientiously. It is strictly forbidden to use insufficient or excessive or shoddy.

cook

The cooking of catering products, on the one hand, affects the quality of dishes, on the other hand, it is closely related to cost control. The impact of cooking on the cost of dishes mainly has the following two aspects:

(1) the amount of seasoning. In the cooking process, we should strictly implement the cost specification of condiments, which will not only make the quality of dishes more stable, but also make the cost more accurate.

(2) The quality of dishes and their rejection rate. In the cooking process, we should advocate one pot, one dish, special dishes and special cooking, operate in strict accordance with the operating rules, and master the cooking time and temperature.

Step 8: Sales

On the one hand, the control of sales link is how to effectively promote sales, on the other hand, it is to ensure that all products sold have sales returns.

First of all, we need to analyze the food sales ranking. Through analysis, we can not only find the effective demand of guests, but also promote the sales of catering.

The "star dishes" with high profits and high popularity should be vigorously packaged and promoted, such as being developed into "chef's recommended dishes";

Find out the reasons for the dishes with high profits and low popularity; It is necessary to plan how to sell low-profit but popular dishes and study how to improve profits;

Dishes with low profit and low popularity should be adjusted and replaced to improve sales efficiency and profit rate.

Step 9: Service

Improper service in the service process will also increase the cost of food, mainly in the following aspects:

(1) When filling in the menu, the waiter didn't check the dishes ordered by the guests repeatedly, so that the guests said they didn't order when serving.

(2) The service personnel stole vegetables, which led to insufficient quantity and caused complaints from guests.

(3) The waiter knocked over the plate and soup pot when passing by or serving food.

(4) Incorrect food delivery. For example, the food delivery staff mistakenly sent the food ordered by 1 table to table 2, and the guests at table 2 did not explain it.

In view of the above phenomenon, restaurants must strengthen the training of waiters, improve their service skills, establish a good sense of service, formulate work processes and reduce mistakes in the service process.

Step 10: Collect

Cashiers are the most prone to make mistakes, so we must focus on control. It can be strictly controlled from the following aspects.

(1) Prevent omission or omission of the price and quantity of dishes.

(2) Fill in the price of each dish accurately on the bill.

(3) Accounting is correct at checkout.

(four) to prevent leakage and evasion of accounts.

(5) to prevent cashier or other staff corruption.

Step 1 1: Review

After every business day, the restaurant accounting desk should prepare a "restaurant business day report" according to the bill and a la carte menu.

Business day report is made in triplicate, one for self-storage, one for the front desk together with the bills signed and paid by the guests, and one for the financial department to review together with all the bills, ordering and banquet reservations. And the cash of the day's operating income.

The financial department should carefully examine and verify the "restaurant business daily report" and relevant original documents to ensure the interests of the restaurant.

12 link: grasping the innovation of dishes and reducing costs

There is a limit to reducing costs, and it is difficult to reduce costs after reaching the critical point. After the cost is reduced to a certain extent, enterprises can only reduce the cost by innovating technology, technology, adding or improving equipment, etc.

In terms of technological innovation, reduce the amount of raw materials or find new and cheap raw materials to replace old and expensive raw materials.

In process innovation, improve the utilization rate of raw materials, reduce the loss of raw materials, and improve the yield or first-class product rate.

In the innovation of workflow and management mode, improve labor productivity and equipment utilization rate, and reduce labor cost and fixed cost content of unit products.

In the innovation of marketing methods, increase sales and reduce the marketing cost of unit products.

Only through continuous innovation and effective incentives to stimulate innovation is the fundamental way and key for food enterprises to continuously reduce costs.

Link 13: Focus on Key Points and Reduce Costs

Each link and point that constitutes the cost may have different functions in the cost, some links play a key role, and some links play a smaller role, so enterprise cost control should start from the key points.

For example, in the catering industry, it is difficult to find new raw materials for dishes, and the prices of general raw materials are relatively open and transparent. At this time, innovating cooking technology and changing the combination of raw materials have become the key points to improve profits and reduce costs.

Link 14: control the cost and reduce the cost.

The food cost of catering enterprises can be divided into controllable cost and uncontrollable cost. Uncontrollable cost generally refers to the cost of enterprise decision-making, including the salary of managers, depreciation expenses and some enterprise management expenses.

In general, uncontrollable costs rarely change, but controllable costs can be grasped.

Controllable costs can be artificially controlled through raw material consumption, tableware consumption, raw material purchase price, office expenses, travel expenses, transportation expenses, capital occupation fees, etc.

Link 15: Grasp the system and reduce costs.

Cost control requires the participation of all personnel. Establish a cost control system, establish relevant incentive and restraint mechanisms, and rely on the system to mobilize the subjective initiative of employees to control costs in an incentive and restraint manner.

Only by linking cost saving with the immediate interests of the controller and using rewards and punishments can the passive cost control of enterprises be transformed into active cost control of all employees.

Link 16: Grasp hidden costs and reduce costs

It is easy to weaken the competitiveness of enterprises by reducing the quality of dishes and weakening the quality of services. To achieve further cost control, we must control hidden costs.

Invisible cost refers to the expenses caused by employee communication, talent flow and employee inefficiency. Implicit cost control not only ensures the production service, but also reduces the cost.