The business analysis of catering mainly focuses on the following three aspects: income, cost and related business data analysis; Analysis of tourist source composition and per capita consumption; Disk analysis Below, we respectively expound the analysis of the above three aspects. Analysis of income, cost and related operating data (I) Analysis Objective Through the analysis of operating income and cost, we can judge whether we have successfully obtained more operating income and minimized the expenses. (2) The analysis method compares the operating data with the historical fiscal year data. (3) Analysis point 1. Total operating income = food income of each restaurant+wine commodity income+service fee 2. Revenue of each restaurant = total catering revenue/number of restaurants 3. Utilization ratio of catering department = number of customers/number of seats 4. Sales per seat = sales of food and wine/number of seats 5. Consumption per customer = sales of food and wine/number of customers 6. The ratio of wine sales to food sales = food sales 7. Food cost rate = food cost/food sales × 100% 8. Labor cost = labor cost of catering department/catering sales × 100%.