hotel catering cost control and analysis

this paper takes hotel catering cost as the research object, analyzes the key points of catering cost control on the basis of analyzing the characteristics of hotel catering operation, and puts forward corresponding suggestions. At present, the competition in the catering market is becoming increasingly fierce. In this context, if the hotel catering industry wants to be in an invincible position in the competition, it must carry out targeted cost control and effectively strengthen cost management according to its own operating characteristics. First, the characteristics of hotel catering business and the significance of its cost analysis (1) the diversity of catering products and the transience of production and sales are the difficulties in hotel catering cost control. Specifically, they are mainly manifested in the following aspects: 1. The variability of catering income and the seasonal catering income account for a large proportion of hotel operating income. In China, the catering income of general tourist hotels accounts for 31-41% of the income of tourist hotels, and the income of well-managed hotels can exceed that of rooms. Because the daily dining intake and per capita consumption of the catering department are not fixed, its income is very variable; At the same time, the operation of catering has a strong seasonality, and its annual sales volume will change with the change of seasons. The same sales business has obvious differences in the same day. 2. Short-lived distribution chain catering production is characterized by the buyer before production. In order to meet the needs of customers, the catering department processes food into finished products, which can be quickly converted into cash. Because of its short product life cycle, the catering department rarely has ready-made products, and some are just ready-made Menu for customers to order. 3. It is difficult to predict the reasonable inventory. Because it is difficult to estimate the taste of customers, the designed dishes can't satisfy all customers, and there is often a temporary ordering phenomenon, and the ordering is random and unpredictable, which brings certain difficulties to cost control. It is very necessary to make certain predictions and store enough raw materials. 4. Labor-intensive hotel catering industry is different from manufacturing industry. Due to the development of science and technology, the manufacturing industry adopts automatic production, and even uses robots to replace operations, which makes the demand for labor in enterprises sharply decrease. On the contrary, the hotel catering industry has a large and efficient staff at any time to meet the needs of customers in time. In fast food restaurants, the labor cost may be less than 21%, while in clubs it may be as high as 51% or more. The characteristics of the above-mentioned hotel catering operations determine the characteristics of high flexibility in the implementation standards of manual intensive operations, unfixed quantity and types of products sold, and difficult to grasp the reasonable inventory. (2) Hotel catering cost analysis refers to the comprehensive analysis of the changes of hotel catering cost level and its composition by using hotel catering cost accounting data and other relevant materials, studying the factors affecting the rise and fall of hotel catering cost and the reasons for its changes, and looking for the law and potential of reducing costs. The analysis of hotel catering cost is the prerequisite of cost control. Through cost analysis, we can correctly understand and master the law of cost change and constantly tap the internal potential of hotel catering; Reduce the catering cost and improve the economic benefits of the hotel. Through the hotel catering cost analysis, we can effectively control the implementation of the cost plan and evaluate the implementation results. Affirm the achievements, point out the problems, so as to take measures to improve the management level, provide the basis for making the next cost plan and making new business decisions, and point out the direction of future hotel catering cost management. Second, the focus of hotel catering cost analysis Hotel catering revenue generally accounts for about 31%-41% of the total revenue, which has become one of the main sources of hotel revenue, and its corresponding costs have become the main content of cost control. Hotel catering cost control should be based on cost analysis, so as to be implemented. The author mainly discusses the key points of hotel catering cost analysis from three aspects. (1) Analysis of the standard cost and actual cost of menus In the catering department, menus occupy an important position. The menu not only determines how to organize and manage the catering business, but also determines the degree to which the catering objectives are achieved. For customers, the menu is not just a list of food provided, but represents the image of the operator; For food producers, the menu determines which foods must be prepared; For salespeople, menus are the main internal marketing and sales tools; For cost control personnel, menu is the basis of cost analysis and the main means of cost control. When designing a menu, the chef should not only consider the interests of customers, but also consider the financial objectives of catering operations. Each menu dish must be equipped with a standard recipe, which requires specific ingredients, the quantity required for each ingredient, the production process, the size of each serving and the corresponding equipment, side dishes and other data needed for food production. After the standard recipe and the standard serving share are determined, the standard cost of each serving or the standard cost of the whole set of dishes can be calculated, and the standard cost of menu is the basis of catering cost analysis. Examples are as follows: 1. Cost analysis of banquets The most common form of banquets is wedding banquets. Generally, each hotel is equipped with multiple sets of wedding banquet menus for customers to choose from. Each wedding banquet menu has a standard recipe, and the standard cost of the menu can be calculated according to the standard recipe. Determine the kitchen in charge according to the menu of the banquet. The Chinese kitchen is usually responsible for the wedding banquet. The cost control department can compare the actual transfer cost of each banquet with the standard cost of the menu to determine the rationality of the transfer and the standard operation. If the difference between the cost rates of each banquet is greater than 3%, there is basically a problem with the transfer of the single banquet. In order to prevent the banquet hall from being used as a trash can, it is necessary to control the transshipment. The main means of control is the banquet cost analysis, which can be analyzed according to the difference in dosage and price to find out the existing problems. The calculation formula of cost difference rate per banquet is as follows: cost difference per banquet = actual cost per banquet-actual number of tables × standard cost per banquet = cost difference per banquet ÷ actual income per banquet. 2. Chinese food cost analysis is similar to banquet cost analysis, which can be analyzed by ten days or by month for simple work. The standard total cost is determined according to the sum of the product of the actual sales number of each dish and the standard menu cost. The difference between the standard total cost rate and the actual cost rate exceeds a certain ratio, and there may be some problems in cost control, some operations may not be carried out according to the standard, and there may be some loss and waste. The ratio should be determined according to the actual operation of the restaurant and the importance principle of cost control. It is reasonable to determine 1% if the guests have a standard menu, and some restaurants may determine 2%, 3% or even 5%. Its calculation formula is as follows: standard total cost = ∑ actual number of copies sold per dish × standard total cost rate of this dish = standard total cost ÷ menu total income cost difference rate with standard menu = actual cost rate-standard cost rate (II) Analysis of sales ratio The composition of catering cost is complicated and the operation flexibility is greater. Different sales ratios of dishes will lead to different cost rates, which will further affect the gross profit rate. The pursuit of customer-oriented catering industry is not only the satisfaction rate of customers, but also the higher gross profit margin of catering. How to match the proportion of dishes, how to price them and how to sell them is a profound knowledge. This paper mainly discusses the influence rate of the proportion of dish sales on gross profit and cost and the possible problems. 1. Analysis of food sales ratio: Restaurants only operate three kinds of dishes, namely high-grade dishes, such as shark's fin, bird's nest and abalone. Mid-range dishes and low-range dishes, such as vegetables, home-cooked dishes and ordinary snacks. According to the goal of hotel catering operation and the interests of customers, if the restaurant operation is relatively stable, and the average monthly income is d, D=R1 R2 R3, the average cost rate of high-grade dishes is 51%, the income is R1, the average cost rate of middle-grade dishes is 35% (budgeted cost rate), the income is R2, and the average cost rate of low-grade dishes is 25%, and the income is R3. As shown in Table 1: Table 1 Analysis of Sales Ratio According to the above table, the formula of average gross profit margin can be obtained as follows: the average gross profit margin of food% = 51 %× r1/d65 %× R2/d75 %× R3/d = 75%-11 %× (2.5r1r3) ÷ d According to the formula, the following conclusions can be drawn: ① The higher the sales ratio of high-grade food, the higher the gross profit margin. ② If the average gross profit margin of food budget needs to reach 65%, then (2.5R1R3) ÷ d = 1R2 = 1.5R1This article is the original full-text without installing PDF browser. Based on the analysis of hotel catering cost, this paper analyzes the key points of catering cost control and puts forward corresponding suggestions. At present, the competition in the catering market is becoming increasingly fierce. In this context, if the hotel catering industry wants to be in an invincible position in the competition, it must carry out targeted cost control and effectively strengthen cost management according to its own operating characteristics. First, the characteristics of hotel catering business and the significance of its cost analysis (1) the diversity of catering products and the transience of production and sales are the difficulties in hotel catering cost control. Specifically, they are mainly manifested in the following aspects: 1. The variability of catering income and the seasonal catering income account for a large proportion of hotel operating income. In China, the catering income of general tourist hotels accounts for 31-41% of the income of tourist hotels, and the income of well-managed hotels can exceed that of rooms. Because the daily dining intake and per capita consumption of the catering department are not fixed, its income is very variable; At the same time, the operation of catering has a strong seasonality, and its annual sales volume will change with the change of seasons. The same sales business has obvious differences in the same day. 2. Short-lived distribution chain catering production is characterized by the buyer before production. In order to meet the needs of customers, the catering department processes food into finished products, which can be quickly converted into cash. Because of its short product life cycle, the catering department rarely has ready-made products, and some are just ready-made Menu for customers to order. 3. It is difficult to predict the reasonable inventory. Because it is difficult to estimate the taste of customers, the designed dishes can't satisfy all customers, and there is often a temporary ordering phenomenon, and the ordering is random and unpredictable, which brings certain difficulties to cost control. It is very necessary to make certain predictions and store enough raw materials. 4. Labor-intensive hotel catering industry is different from manufacturing industry. Due to the development of science and technology, the manufacturing industry adopts automatic production, and even uses robots to replace operations, which makes the demand for labor in enterprises sharply decrease. On the contrary, the hotel catering industry has a large and efficient staff at any time to meet the needs of customers in time. In fast food restaurants, the labor cost may be less than 21%, while in clubs it may be as high as 51% or more. The characteristics of the above-mentioned hotel catering operations determine the characteristics of high flexibility in the implementation standards of manual intensive operations, unfixed quantity and types of products sold, and difficult to grasp the reasonable inventory. (2) Hotel catering cost analysis refers to the comprehensive analysis of the changes of hotel catering cost level and its composition by using hotel catering cost accounting data and other relevant materials, studying the factors affecting the rise and fall of hotel catering cost and the reasons for its changes, and looking for the law and potential of reducing costs. The analysis of hotel catering cost is the prerequisite of cost control. Through cost analysis, we can correctly understand and master the law of cost change and constantly tap the internal potential of hotel catering; Reduce the catering cost and improve the economic benefits of the hotel. Through the hotel catering cost analysis, we can effectively control the implementation of the cost plan and evaluate the implementation results. Affirm the achievements, point out the problems, so as to take measures to improve the management level, provide the basis for making the next cost plan and making new business decisions, and point out the direction of future hotel catering cost management. Second, the focus of hotel catering cost analysis Hotel catering revenue generally accounts for about 31%-41% of the total revenue, which has become one of the main sources of hotel revenue, and its corresponding costs have become the main content of cost control. Hotel catering cost control should be based on cost analysis, so as to be implemented. The author mainly discusses the key points of hotel catering cost analysis from three aspects. (1) Analysis of the standard cost and actual cost of menus In the catering department, menus occupy an important position. The menu not only determines how to organize and manage the catering business, but also determines the degree to which the catering objectives are achieved. For customers, the menu is not just a list of food provided, but represents the image of the operator; For food producers, the menu determines which foods must be prepared; For salespeople, menus are the main internal marketing and sales tools; For cost control personnel, menu is the basis of cost analysis and the main means of cost control. When designing a menu, the chef should not only consider the interests of customers, but also consider the financial objectives of catering operations. Each menu dish must be equipped with a standard recipe, which requires specific ingredients, the quantity required for each ingredient, the production process, the size of each serving and the corresponding equipment, side dishes and other data needed for food production. After the standard recipe and the standard serving share are determined, the standard cost of each serving or the standard cost of the whole set of dishes can be calculated, and the standard cost of menu is the basis of catering cost analysis. Examples are as follows: 1. Cost analysis of banquets The most common form of banquets is wedding banquets. Generally, each hotel is equipped with multiple sets of wedding banquet menus for customers to choose from. Each wedding banquet menu has a standard recipe, and the standard cost of the menu can be calculated according to the standard recipe. Determine the kitchen in charge according to the menu of the banquet. The Chinese kitchen is usually responsible for the wedding banquet. The cost control department can compare the actual transfer cost of each banquet with the standard cost of the menu to determine the rationality of the transfer and the standard operation. If the difference between the cost rates of each banquet is greater than 3%, there is basically a problem with the transfer of the single banquet. In order to prevent the banquet hall from being used as a trash can, it is necessary to control the transshipment. The main means of control is the banquet cost analysis, which can be analyzed according to the difference in dosage and price to find out the existing problems. The calculation formula of cost difference rate per banquet is as follows: cost difference per banquet = actual cost per banquet-actual number of tables × standard cost per banquet = cost difference per banquet ÷ actual income per banquet. 2. Chinese food cost analysis is similar to banquet cost analysis, which can be analyzed by ten days or by month for simple work. The standard total cost is determined according to the sum of the product of the actual sales number of each dish and the standard menu cost. The difference between the standard total cost rate and the actual cost rate exceeds a certain ratio, and there may be some problems in cost control, some operations may not be carried out according to the standard, and there may be some loss and waste. The ratio should be based on the actual operation of the restaurant and the importance of cost control.