the variable cost ratio is significant, and the controllable cost ratio is significant.

1. The variable cost ratio is significant. In addition to catering products and beverages, there are also some variable costs such as material consumption in operating expenses. These costs and expenses increase in direct proportion with the increase of sales volume. This feature means that the discount of catering price cannot be as large as the customer's price.

2. The controllable cost ratio is significant. Except for uncontrollable expenses such as depreciation, major repairs and maintenance fees in operating costs, most other expenses and catering raw material costs are all controllable expenses of catering managers. The amount of these costs is directly related to the quality of cost control by managers, and these costs and expenses account for a large proportion of operating income.