(A) the development model of the organizational form of chain operation

1. The development of restaurant chain operation is gradual. When the number and scale of chain stores can't reach the optimal cost control point, the "head office" chain operation organizational structure should be adopted, and when the number and scale of chain stores reach the optimal cost control point, the "head office" chain operation organizational structure can be adopted.

2. The optimal cost control point refers to the "reduction of purchasing cost of raw materials, drinks and other commodities" plus "reduction of opening cost" and ≥ "increase of management cost" after chain operation.

3. "Reducing the procurement cost of raw materials, drinks and other commodities" refers to the preferential profit-making value given by suppliers after unified procurement through chain operation.

4. "Opening a store to reduce costs" refers to the purchase of decoration materials, equipment and facilities, furniture and household appliances in the store after unified image design, unified management and unified procurement, as well as the preferential prices given by construction engineering suppliers and construction units.

5. "Increased management cost" refers to the value of manpower and material resources increased by the headquarters function of chain operation.

(2) headquarters style

1, organizational structure of chain operation of "head office" (see "Annex 1" for details).

2. The organizational structure of the "head office" chain operation is generally based on the first model store, and the head office is the core of chain operation management.

3. The General Manager of the Head Office implements unified and comprehensive management of the Head Office and branches.

4. Chef: Under the leadership of the general manager, he is responsible for the formulation, supervision and implementation, inspection and assessment of unified quality standards for catering products of the head office and branches, the formulation and unified procurement of raw materials and drinks, and the development of new catering products.

5. Foreman: Under the leadership of the general manager, he is responsible for the formulation, supervision, implementation, inspection and assessment of the unified service standards of the head office and branches and the training of waiters.

6. Accounting: under the leadership of the general manager, responsible for the unified accounting of the head office and branches.

7. Administrative supervisor: under the leadership of the general manager, responsible for the unified personnel management, administrative affairs management, equipment and facilities management, branch development and unified image design of the head office and branches.

8. Person in charge of the branch: under the guidance, supervision, inspection and assessment of the general manager, head chef, foreman, accounting supervisor and administrative supervisor, the branch shall be comprehensively managed according to the "seven unifications".

(3) headquarters style

1, "headquarters-style" chain operation organizational structure (see Annex II for details)

2. The organizational structure of "headquarters-style" chain operation is to set up chain operation companies and implement unified chain operation management.

3. The general manager of the chain operation company implements overall management.

4. Purchasing Director: Under the leadership of the general manager, responsible for the unified procurement and distribution of raw materials, drinks and commodities of chain operating companies.

5. Technical Director: Under the leadership of the general manager, he is responsible for the formulation, supervision, implementation, inspection and assessment of raw material standards, wine standards and unified quality standards of catering products purchased by chain stores and the development of new catering products.

6. Service Director: Under the leadership of the general manager, he is responsible for the formulation, supervision and implementation, inspection and assessment of unified service standards and the training of waiters.

7. Chief Financial Officer: Under the leadership of the general manager, he is responsible for the unified accounting of chain operating companies.

8. Executive Director: Under the leadership of the general manager, responsible for the unified personnel management, administrative affairs management, equipment and facilities management, branch development, unified image design and other work of chain operating companies.

8. Person in charge of the branch: under the leadership of the general manager, under the guidance, supervision, inspection and assessment of the purchasing director, technical director, service director, financial director and administrative director, the branch will be comprehensively managed according to the "seven unifications".

Second, the investment management mode of chain operation

(1) The investment operation mode of chain operation can be divided into "single-store chain company with independent investment, independent accounting, independent tax payment and income summary" (hereinafter referred to as "single-store chain company") and "unified chain company with unified investment, unified accounting, unified tax payment and unified income" (hereinafter referred to as "unified chain company").

(B) "single store chain company" investment accounting:

1. The parent company is registered in the head office, and then the subsidiaries of the branches with independent legal person accounting and independent tax payment are registered with the parent company of the head office as the investment entity.

2. Adopt the "headquarters-style chain operation organization structure" to register the parent company of independent catering investment management, and then invest and register the branches and subsidiaries of independent legal person accounting and independent tax payment with the parent company as the investment subject.

3. The adoption of "single-store chain company" is an unsatisfactory investment accounting model, and the cross-regional development of chain companies is mainly restricted and influenced by local tax protectionism in various provinces, cities, districts and counties.

(3) "Unified Chain Company" investment accounting:

1. The parent company is registered in the head office, and then the parent company of the head office is taken as the investment subject, and the investment is made in the branch office and the branch office without legal person, and the parent company will make unified accounting and pay taxes.

2. Adopt the "headquarters-style chain operation organization structure" to register an independent catering investment management parent company, and then invest in non-legal branch companies with the parent company as the investment subject, and the parent company will conduct unified accounting and tax payment.

3. It is an ideal investment accounting model to adopt "unified chain company", but it is difficult to register because of the restriction and influence of local tax protectionism in various provinces, cities, districts and counties when developing chains across regions.

Third, the basic rules of chain operation

(1) Unified image:

1. To open the first model shop, the general manager shall preside over it first, and the administrative director (or executive director) shall be responsible for unifying the image design and forming a good image concept.

2. The unified image should include: visual images such as interior and exterior decoration, corporate LOGO, furniture and household appliances, and managers' clothing.

3. The executive director (or executive director) is responsible for supervising the unified image design and implementation of the opening of new stores and the daily operation of chain stores.

(two) unified product quality standards:

1, catering product quality standards should include: raw and auxiliary materials quality standards, processing and cooking technical standards, ingredient measurement standards, finished product standards, etc.

2. When opening the first model shop, the general manager shall preside over it, and the technical director (or chef) shall be responsible for standardizing the flavor characteristics, raw and auxiliary materials, processing and cooking techniques, ingredient measurement, etc. of catering products, and then formulating the Quality Standard for Catering Products.

3. All managers and employees of purchasing, processing, cooking and service positions in chain stores must pass the training of "Quality Standards for Catering Products" before they can take up their posts.

4. Each branch must strictly implement the Quality Standard for Catering Products, and the head office (or head office) is under the strict supervision and inspection of the technical director (or head chef).

(3) Uniform service standards

1. Service standards include: waiter service specifications, service items, service conventions, etc.

2. When the first model shop opens, the general manager shall preside over it, and the service director (or foreman) shall be responsible for summarizing the service characteristics and formulating the "service standard".

3. All managers of chain stores must be trained in "service standards" before they can take up their posts.

4. Each branch must strictly implement the Service Standard, and the head office (or head office) is under the strict supervision and inspection of the service director (or foreman).

(4) Unified procurement

1. The purchasing director (or chef) of the head office (or head office) is responsible for purchasing raw and auxiliary materials and drinks in the stores of chain companies, and the stores have no purchasing right.

2. The general manager presides over the formulation of "Purchasing Management Measures and Purchasing Process", and the purchasing director (or chef) is responsible for purchasing according to "Purchasing Management Measures and Purchasing Process" and "Quality Standards for Catering Products".

3. If the unified distribution conditions are not met, the supplier will determine the supplier and deliver it directly to the store.

4, unified procurement must implement the principle of "on the premise of ensuring quality, ensuring supply and minimizing procurement costs".

(5) Unified distribution

1. Supply of raw materials, auxiliary materials, beverages, etc. When the chain company purchases a certain scale, it needs to be unified in batches, and the cost reduced by unified procurement can bear the cost of unified distribution, so that the distribution department of the chain company can be established.

2. When the distribution department needs to be established, the general manager shall preside over the formulation of "Management Measures and Distribution Process of Chain Distribution", and the purchasing director shall be responsible for chain distribution according to "Management Measures and Distribution Process of Chain Distribution".

3, the chain stores must strictly implement the "chain distribution management measures and distribution process".

(6) Unified accounting

1. Unified accounting of chain operating companies adopts different accounting methods according to different investment accounting models.

2 "single-store chain company" adopts the accounting subjects and statements independently accounted by subsidiaries of each branch for summary accounting.

3. "Unified Chain Company" directly conducts unified accounting for the accounting subjects and statements of each branch.

4. Unified accounting includes: investment funds, current funds, fixed assets, income, expenses, etc.

5. Under the leadership of the general manager, the chief financial officer (or accountant in charge) is responsible for formulating the Unified Accounting Measures for Chain Operation and the Financial System.

6. The chief financial officer (or accountant in charge) is responsible for the unified cashier management of the operating income of each chain store according to the Financial System.

7. The chief financial officer (or accountant in charge) is responsible for the payment and settlement management of unified procurement according to the Financial System.

(7) Unified operation and management

1. Unified operation management includes: personnel management, administration management, logistics management, equipment management, safety management, etc.

2. The chain company is led by the general manager, and the administrative director (or CEO) is responsible for specifying the rules and regulations of unified operation and management, as well as inspection, supervision and assessment.

3. The executive director of the chain company (executive director) is responsible for training the employees of each chain branch in the rules and regulations of unified operation and management, and untrained employees are not allowed to take up their posts.