1. Kitchen cost control

Kitchen cost is the biggest direct variable cost of catering, which directly affects the profit of catering. The cost control of kitchen is not to reduce the kitchen cost rate indefinitely, but to reduce the consumption of raw materials, improve the yield and reduce waste on the premise of ensuring the quality of kitchen. Especially now the social catering industry is more and more developed, and it is difficult for catering to maintain a very low cost rate. The cost control of the kitchen can be taken as the general responsibility by the director of cost control. The director of cost control is led by the chief financial officer, which is convenient for management supervision. But the real responsible person is the executive chef. On the one hand, the director of cost control should produce the cost report in time, analyze the rationality of the cost, communicate with the executive chef at any time, and make suggestions on the abnormal cost and unreasonable materials; On the other hand, the cost director should go to the kitchen to check at any time and point out the waste phenomenon in the process of chef's operation in time. For example, whether food scraps are fully utilized to improve the output rate; Whether to consider the shelf life when using seasoning to prevent expiration, etc. Garbage bins should also be the focus of inspection to see if there is waste. The executive chef should control the operation process in daily work, formulate reasonable operation procedures and standards, improve the output rate and reduce waste as much as possible.

2. Energy cost control

Energy expenditure is a very large expenditure item for catering. The energy expenditure of catering is often as high as about 11% of the total business. And every employee's behavior will affect the level of energy costs. The energy cost can be taken as the general responsibility by the engineering director, and the relevant personnel can be absorbed to form an energy-saving team. The energy-saving team has three main responsibilities: (1) Seeking new ways to save energy. The engineering department is an expert in hydropower and equipment, and energy-saving factors should be considered in the process of purchasing equipment, using and transforming. At the same time, we should seek new energy-saving equipment and methods. (2) Formulate energy-saving measures. By investigating the use of water, electricity and fuel in the whole restaurant, the specific measures to save energy are found out. For example, if the light in the aisle is enough, you can turn off a street lamp; When there is enough light in the lobby during the day, you can also turn off a street lamp; Turn off the lights when there is no one in the office and turn off the air conditioner after work; Determine the time to turn on the air conditioner according to the temperature; Street lamps and neon lights outside the hotel change their turn-on time according to weather conditions and seasonal changes. By formulating specific measures and implementing them in each department, each employee can implement them accordingly. (3) Check the implementation of energy-saving measures. The energy-saving team should conduct routine inspection and surprise inspection on the implementation of energy-saving measures throughout the hotel. Point out the phenomenon of failure to implement and waste energy in time, and take measures to require it to be corrected.

3. Control of other expenses

The department manager is responsible for the controllable costs of each other department, such as office expenses and telephone charges. Each department can designate a special person to control the collection of office supplies; Pay for calls that take too long; The office generally does not open direct dial telephone, etc. Analyze departmental expenses every month, find out the reasons for abnormal expenses and correct them in time.

4. Equipment control

Restaurants have a lot of equipment, especially comprehensive catering hotels, which require more investment in equipment, such as boilers, elevators and air conditioners. The investment and maintenance of equipment is an important expenditure of restaurants. A "preventive maintenance" system should be established for the management of equipment. When purchasing and installing equipment, we should consider how to make it more convenient and long-lasting and how to save energy. At the same time, during the normal operation of the equipment, it is necessary to carry out daily maintenance, so as to prolong the service life of the equipment and ensure the normal development of business activities. Without good preventive maintenance, it will not only cost a lot of repair fees, but also reduce the service life of the equipment, which will even affect the normal operation of the hotel and even lead to business interruption. Therefore, the control of equipment should pay attention to "prevention", which is maintenance in advance, not just repair afterwards. Preventive maintenance of equipment is one of the effective cost-saving measures.

the ultimate goal of an enterprise is to increase revenue and reduce expenditure and maximize profits. In the hotel industry with fierce competition and low profit, a comprehensive cost control system is established by creating a good corporate culture of diligence and thrift, formulating a reasonable cost assessment and reward and punishment system, and establishing a supervision and inspection system in charge of special personnel. The strengthening of cost control will inevitably lead to the improvement of economic benefits, thus laying a solid foundation for improving the competitiveness of hotels and maximizing profits.