catering cost control refers to that in catering production and operation, managers strictly supervise and adjust the cost factors of catering products according to the cost standards stipulated by restaurants, reveal deviations in time and take measures to correct them, so as to control the actual catering cost within the planned scope and ensure the realization of the hotel's cost objectives. The cost structure of catering industry can be divided into direct cost and indirect cost. The so-called direct cost refers to the total cost of raw materials, seasonings and ingredients consumed by catering enterprises in a certain period of time, and it is also the most important expenditure in catering business. Raw materials are the main ingredients for processing various catering products, such as flour, rice, chicken, duck, fish, meat, seafood, etc. Ingredients refer to the necessary auxiliary materials for processing and making various catering products, mainly vegetables; Seasoning refers to all kinds of seasonings added in the process of processing and making various catering products, such as oil, salt, soy sauce and monosodium glutamate. The so-called indirect cost refers to the period cost that is not included in the product cost, such as labor cost, depreciation cost of fixed assets and management cost. Therefore, the scope of catering cost control includes direct cost and indirect cost control. From the financial analysis, the daily operating consumption of catering enterprises mainly focuses on the raw materials, seasonings and ingredients of dishes. In catering operations, maintaining and reducing the food raw material cost and operating expenses in catering costs, increasing the proportion of food raw material cost as much as possible, and making the price and quality of catering products more in line with market requirements and more competitive are effective measures to ensure the operating effect of restaurants and enhance their competitiveness. So how to effectively reduce the cost and loss of raw materials is the key to food and beverage cost control. The author talks about the following views on the control of direct costs.