No.

Food and beverages are personal expenses and cannot be deducted. The cost that can be controlled by the grassroots and departments in catering management through their own efforts. That is, in the short term the amount of those costs that can change their size. Generally speaking, variable costs are controllable costs.

If managers change the share of each dish, or strengthen control over the procurement, acceptance, storage, and production of raw oil, the cost of catering products will also change. Some fixed costs are also controllable costs.

Advertising and promotion costs, major repair costs, management fees, etc. Through their personal skills and sense of responsibility, the operators can save the consumption of raw materials, material consumables and water and electricity energy, so that they can be reduced or controlled at a certain cost level. The management of controllable costs is an important aspect of catering cost control.

Extended information:

The relativity of controllable costs is also related to the time frame in which the costs are incurred. In the product design stage before the product is put into production, the cost decision-making and planning stage, and the preparation stage of the factory, all the product costs that have not yet occurred are controllable. For example, the depreciation cost of equipment will vary depending on the capital expenditure decision.

Similarly, different choices of plant sites, design schemes, process routes, and production organization forms can have a significant impact on the formation of costs. In the production process of the product, the cost of the product is only partially controllable, because some costs have been decided in the design and preparation stages, which are congenital factors and cannot be controlled.

When the production of the product is completed, the cost has been incurred and formed, and it does not matter if it is controllable. From this point of view, the cost of the product before production is the most controllable, and its control effect is also the best, which is also the focus of cost control.

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