Prepare the raw material purchasing plan and establish the purchasing approval process: the chef or the person in charge of the kitchen department determines the purchasing quantity of materials every night according to the operating income and expenses of the service area and the material reserve, fills in the purchasing form and submits it to the purchasing department. The procurement plan shall be formulated by the procurement department, submitted to the financial supervisor and director for approval, and then notified to the supplier in written or oral form.

Establish a strict procurement inquiry and quotation system: set up a part-time price clerk in the financial office, conduct extensive market inquiry on raw and auxiliary materials consumed daily on a regular basis, shop around, analyze and feed back the procurement quotation, and promptly urge and correct any discrepancies found. Used as raw materials for vegetables, meat, poultry, eggs, fruits, etc. , used every day, according to the market situation every half a month to make a public quotation, and regularly hold pricing meetings to make an open and fair choice on the quality and price of goods provided by suppliers.

Composition of restaurant cost:

Since production, sales and service are unified in the selling price, it is difficult to divide other expenses, such as personnel salary, rent, taxes and fees, water and electricity expenses, operation and management expenses, etc., in addition to the cost of raw materials (main ingredients, ingredients and seasonings) and fuel. Therefore, the traditional custom of catering industry is that the product cost is only the cost of main ingredients, ingredients, spices and fuel. Operating expenses are expressed in other percentages, for example, 30%, 40%, 50% and 60% of gross profit.