besides its particularity, the operation and management of catering enterprises have the same aspects as other service enterprises, and they also need to enter the market and participate in business competition. In the face of increasingly fierce market competition, catering enterprises must establish a cost management system, strengthen financial management, reduce costs, benefit customers, improve service quality and maximize market share if they want to improve efficiency and develop healthily.

from the financial analysis, 81% of the daily operation consumption of catering enterprises is mainly concentrated on the raw materials of dishes, so how to effectively reduce the cost and loss of raw materials has become the key to catering cost control.

1. Prepare the raw material procurement plan and establish the procurement approval process

The chef or the head of the kitchen department determines the material procurement quantity every night according to the operating income and expenditure and material reserve of the service area, and fills in the procurement form and submits it to the procurement department. The procurement plan shall be formulated by the procurement department, submitted to the financial supervisor and approved by the director, and then notified to the supplier in writing or orally.

2. Establish a strict procurement inquiry and quotation system

Set up a part-time price clerk in the financial room, conduct extensive market inquiry on raw and auxiliary materials consumed daily on a regular basis, shop around, analyze and feedback the procurement quotation, and urge to correct any discrepancies in time. For raw materials such as vegetables, meat, poultry, eggs, fruits, etc., which are used every day, open quotations are made every half month according to market conditions, and regular pricing meetings are held to make an open and fair choice on the quality and price of goods provided by suppliers. For new materials, bulk materials and sporadic emergency procurement materials, an approved purchase order must be attached before reimbursement can be made.

3. Establish and improve a strict procurement inspection system

The inspectors strictly check the quantity, quality, standards and quotations in the actual implementation of material procurement. The acceptance personnel should adhere to the "four don't accept": "don't accept without ordering procedures", "don't accept with unclear delivery documents", "don't accept with inconsistent specifications and quantities" and "don't accept with obviously different materials". Have the right to reject unnecessary over-purchases, inferior commodities, items with inconsistent specifications and unapproved purchases, and promptly correct those whose prices and quantities are inconsistent with the purchase order; After inspection, the warehouse keeper shall fill in the acceptance certificate, and the qualified goods shall be recorded according to the unit price provided by the purchasing department.

IV. Establish a strict loss reporting system

Establish a strict loss reporting system for the deterioration, damage and loss of raw materials, and formulate a reasonable loss reporting rate. The department head will report the loss to the financial warehouse, fill in the loss reporting form according to the name, specification and weight, and sign the loss reporting form after the loss reporting variety is identified and analyzed by the purchasing department head. The loss report is summarized and reported to the director every day. Explain the reasons for exceeding the specified loss reporting rate.

V. Strictly control the inventory of purchased materials

Set the upper and lower limits of inventory reasonably according to the operating conditions of different service areas, and start to control the storage cost from the aspects of reducing the inventory quantity and the unit price of inventory. Because inventory not only occupies space and capital, but also produces the demand for handling and storage, which erodes the unit assets. With the passage of time, the corrosion and deterioration of inventory will produce waste; Analyze the unsalable dishes in time to avoid the loss caused by the deterioration of raw materials.

VI. Establish strict warehousing and requisition system

Formulate strict warehousing and requisition procedures for inventory management and requisition system for raw materials of various departments. The materials purchased by catering enterprises must go through the formalities of acceptance and warehousing. All outbound goods must be filled in with a requisition form, which will take effect after being signed by the department head. It is strictly forbidden to requisition without a requisition or a blank strip, and it is strictly forbidden to smear the requisition form. Due to improper collection or improper arrangement of use, mildew, expiration and other waste phenomena will be investigated for the responsibility of relevant personnel.

VII. Introducing the management concept of "Five Permanent Principles" and fully mobilizing the self-discipline of employees

The Five Regular Principles is a modern catering quality management method created by Professor He Guangming of Hong Kong with reference to the "5S" management law of Japan and combined with the actual operation. Its essence is: the work is often organized, rectified every day, the environment is often clean, things are often standardized, and everyone is often self-disciplined.

For example, through "regular organization", necessary items are separated from unnecessary items, and the amount of necessary items is reduced to the lowest limit of use, and it is put in a convenient place. Through "regular rectification", we should consider adopting appropriate storage methods and appliances to fix the "name" and "home" of articles, so as to obtain or put away articles in the shortest time and put an end to all possible waste. As a simple, quick and durable management method, the "five-routine method" has become a magic weapon for the catering industry to improve work efficiency, improve service quality and reduce operating costs.

catering enterprises should understand the market, analyze the market, invest in the market, refer to and introduce the characteristics and advantages of social related industries, find their own business foothold, establish and improve cost control processes and long-term mechanisms, improve the management level, especially financial management level, reduce the operating costs of enterprises, and strive to maximize profits, so as to effectively achieve the business objectives of both economic and social benefits, and strive to create distinctive catering industry service brands.

for more financial practical courses about enterprise cost control, you can find the answers in Caizhi Oriental E Lecture Hall, or you can go to the Financial Managers Forum to communicate with your peers.