In recent years, with the increasingly fierce competition in the domestic catering market, the era of high profits of catering enterprises has gradually become a thing of the past. Faced with this situation, catering enterprises should also practice their internal strength while reinvesting funds and expanding their sites, strengthen cost control in all aspects of enterprise operation, and stop all kinds of leaks and control costs by strengthening internal management to achieve the purpose of reducing costs and increasing efficiency. To control the procurement cost. In the catering industry, the procurement staff are often secretly called "fat difference" by employees. In some enterprises with irregular system, there are many phenomena of "eating and getting cards". Most catering enterprises are private enterprises, and most of them are family-managed. Faced with these phenomena, many bosses arrange their own cronies to take procurement positions. They think that if their own people have problems, it will be "fat and water will not flow out". However, there is no modern enterprise system and supervision and management system, and I am not very clear about how much money I should earn every day. Therefore, catering enterprises should formulate the following procurement systems: 1. Establish a raw material procurement plan and approval process. The head chef or the person in charge of the kitchen department determines the amount of materials purchased every night according to the operating income and expenditure and material reserves of the restaurant, and fills in the purchase form and submits it to the procurement department. The procurement plan is formulated by the procurement department. After it is submitted to the manager of the finance department and approved by the general manager, the supplier shall be informed in writing. 2. Establish a strict procurement inquiry and quotation system. The finance department shall set up a special price officer to conduct extensive market price consultation on raw materials consumed daily, adhere to the principle of shopping around, analyze and feedback the quotation of material procurement, and urge and correct in time if any discrepancy is found. For raw materials such as vegetables, meat, poultry, eggs and fruits used every day, According to the market situation, open quotation every half month, and hold a regular pricing meeting. The pricing personnel are composed of the person in charge of the user department, the buyer, the manager of the finance department, the price controller and the warehouse keeper, and make an open and fair choice on the quality and price of the goods provided by the supplier. For new materials and bulk materials, materials that are urgently purchased sporadically, An approved purchase order must be attached before reimbursement can be made. 3. Establish a strict procurement inspection system. The inventory manager will check the quantity, quality, standard and plan and quotation in the actual implementation of material procurement through a strict inspection system. The goods that are unnecessarily overstocked, of poor quality, inconsistent with specifications and purchased without approval have the right to refuse, and the price and quantity inconsistent with the purchase order will be corrected in time; After the inspection, the warehouse keeper should fill in the acceptance certificate. For the qualified goods, live and fresh varieties will enter seafood pool according to the unit price provided by the purchasing department, and seafood pool personnel will conduct the second inspection and make records. For the live and fresh varieties supplied by foreign or local suppliers, if they die overnight or die overnight (the first night), a discount purchase agreement will be made with the suppliers in advance. It shall be signed and confirmed by both the warehouse keeper and the seafood pond and reported to the financial department. 4. Establish a strict loss reporting system. For the deterioration, damage and loss of raw materials, tobacco and alcohol that are often encountered in high-end seafood restaurants, a strict loss reporting system shall be formulated, and a reasonable loss reporting rate shall be formulated. The department head shall report the loss to the financial warehouse keeper, fill in the loss reporting form according to the name, specification and weight, and the loss reporting varieties shall be identified and analyzed by the purchasing department manager. Sign the loss report. The loss report sheet is summarized and reported to the general manager every day. For those who exceed the specified loss report rate, the reasons should be explained. 5. Strictly control the inventory of purchased materials, and set the upper and lower limits of the inventory reasonably according to the operation of the restaurant. If the inventory is managed by computer, the computer can automatically alarm and replenish the goods in time; For slow-moving dishes, reduce the purchasing inventory in time through computer statistics, or stop the supply of long-term slow-moving vegetables to avoid the loss caused by the deterioration of raw materials. 6. Establish strict warehousing and requisition procedures, formulate strict warehousing and warehousing procedures, and the requisition system of raw materials in various departments, and formulate different requisition procedures for tobacco, alcohol, fresh meat, eggs, spices and miscellaneous products. 2. Use advanced computer systems, Realize the industrialized and standardized catering cost accounting system. 1. Reasonably formulate the gross profit margin of this restaurant. Each restaurant should reasonably formulate the gross profit margin according to its own specifications and market conditions, and formulate the gross profit margin and the fluctuation ratio by department (for example, the gross profit margin of hot dishes, cold dishes and drinks is different), and make a dish cost card to link the cost control with the chef's bonus. Catering enterprises can realize the daily cost of operating income through a mature computer system. Realize cost decomposition, check the sales, calculate the theoretical cost of main and auxiliary materials through the number of dishes sold, and automatically reduce the inventory, and make a comparative analysis with the actual inventory cost report provided by the inventory management system at the end of the period. 2. Conduct scientific and accurate cost analysis regularly. The finance department will hold a cost analysis meeting at the end of each month to analyze the cost rate of each dish, each table, each banquet and each kitchen, and compare the cost of each unit with the realized income. And stipulate different standard cost rates respectively, make statistical analysis of projects with high cost rates, and prepare daily cost reports and cost analysis reports. 3. Formulate feasible cost control and cost accounting systems. The financial department should establish files according to the prices of raw materials and rough machining, the yield and price of semi-finished products, stipulate the consumption quota of raw materials for various dishes, and make standard cost cards. It is also necessary to regularly and irregularly check the implementation of the actual assessment quota of the kitchen department, check whether there is any difference between the norm cost of each dish and staple food and the actual operation, whether there is any leakage and the damage or deterioration of raw materials due to poor storage, and link the chef's bonus with the product performance and cost control to improve the chef's enthusiasm for saving resources. After some restaurants are linked, some accessories (such as radish skin) that the chef originally threw away are also invented into a dish. It has greatly improved the economic benefits of restaurants. To sum up, it can be seen that an excellent catering enterprise has a set of cost control processes and systems that run through all departments. Here, it involves not only the management of raw materials in procurement, warehouses and kitchens, but also the daily receiving of goods and the consumption of office supplies in various departments. These are used to prevent loopholes in the daily management of catering enterprises. As managers of catering enterprises, only by managing and controlling costs can we ensure the maximization of profits and achieve them efficiently.