(1) The kitchen needs to directly purchase raw materials (vegetables, meat, poultry, fruits, aquatic products, seafood) must be purchased in the afternoon of the previous day, replenishment must be made before noon on the day, the kitchen to fill out the "market materials requisition form", after the head chef audit, the purchasing staff to the requirements of the organization of the purchase of goods, a copy of the receipt team according to the purchase The quantity and quality requirements on the single acceptance, and by the Food and Beverage Department to send the chef to supervise the quality of acceptance, such as does not meet the requirements, must be the same day to propose the return of goods or replenishment. Fill in the "receipt" after acceptance, and add up the "receipt" at the end of business every day, and fill in the "kitchen raw materials purchase summary". (2) kitchen to the warehouse to receive raw materials (dry goods, spices, food, etc.), by the kitchen according to the needs of the day to fill out the "Warehouse Receipt", reported to the head chef for approval, with the receipt to the warehouse to receive, the warehouse custodian audit procedures, according to the single shipment, the end of the day, plus the "Warehouse Receipt", fill out the "catering raw materials receipt summary form".

(3) every day after the end of business by the kitchen foreman of the stock of raw materials, seasonings, semi-finished products for an inventory, and fill out the "Kitchen Raw Materials Inventory Daily", by the head chef after reviewing the summary.

(4) the restaurant bar drinks staff every day after the end of business according to the "Warehouse Receipt" and "Liquor Sales Order", fill out the "Liquor Inventory Daily Report". (5) financial day auditor (each company may be different job settings), fill out the "restaurant revenue daily statement" and "restaurant discount daily statement. (6) cost accountant according to the "restaurant revenue daily statement", "restaurant discount daily statement", "kitchen raw material purchase summary daily statement", "kitchen raw material consumption summary daily statement", "kitchen raw material inventory daily statement", "restaurant bar liquor purchase and sale daily statement" summary calculations to fill out the "daily statement of food and beverage costs", the next day at 9:00 a.m. before the report to the manager of the Finance Department, the manager of the restaurant, and the head chef.

(7) financial and administrative staff to do a good job of "fixed asset depreciation statement", this can be done once a month fixed asset inventory, do a good job of registration, according to the useful life of the fixed assets and depreciation rate to calculate the monthly cost. There are a lot of people did not pay attention to this piece, in fact, this is also the cost to come, things are also bought with money. 3. do a good job of cost analysis, blocking the phenomenon of wastefulness of cost accounting staff calculated the "daily table of food and beverage costs", analyze the food and beverage various types of operating costs of the actual cost of the rate (food, alcohol, cigarettes, seafood, etc.) and the hotel to determine the target classification of the rate of cost in line with the cost of any deviation should be timely to find out the reasons for this, and to propose solutions. If there is any deviation, the reasons should be found out in time and solutions should be proposed. If the cost rate is high due to inaccurate ingredients of the dishes, monitoring and reviewing the measurement of the ingredients for the visit should be done. If the cost rate is high due to the change of raw material price, find out whether the change of raw material price is normal or not, if normal, adjust the price of dishes in time. If the inventory of raw materials is not accurate and the pricing of semi-finished products is incorrect, it should be corrected in time and the correct pricing standard of semi-finished products should be formulated. If the loss and waste of raw materials are caused by human reasons, resulting in high cost rate, the responsible person should be appropriately penalized. At the same time, analyze the inventory situation of the kitchen, and advise the kitchen to buy less or not to buy the raw materials with larger stock and longer storage time, and advise the kitchen to buy and sell the raw materials with shorter freshness period. Write a weekly catering cost analysis report. Hold a weekly cost analysis meeting, attended by the buyer, head chef, cost accountant, catering manager, financial manager. Report on the problems in the process of purchasing and using raw materials, and the areas that need to be improved and strengthened in cost accounting and control. The control and accounting of daily cost of catering can reasonably control the purchase of goods, prevent the backlog and waste of raw materials, and improve the utilization rate and freshness of raw materials. Prevent the chef from dispensing human dishes, and really make the goods real. At the same time, you can find problems in a timely manner, plug the loopholes, reduce waste, put an end to unethical practices and increase efficiency.