Catering cost control refers to the production and operation of catering, management personnel in accordance with the cost standards set by the restaurant, the cost of catering products of the various cost factors to carry out strict supervision and regulation, timely reveal deviations and take measures to correct them, in order to catering the actual cost of controlling the plan within the scope of the actual cost of ensuring the realization of the hotel's cost objectives. The cost structure of the catering industry can be divided into two categories: direct costs and indirect costs. The so-called direct costs, refers to the total cost of raw materials, seasonings and ingredients consumed in a certain period of time by the catering enterprises, but also the most important expenditure in the catering business. Raw materials are the main materials for processing and making various catering products, such as flour, rice, chicken, duck, fish, meat, seafood, etc.; ingredients refer to the auxiliary materials necessary for processing and making various catering products, mainly vegetables; seasonings refer to the various seasonings attached to the process of processing and making various catering products, such as oil, salt, soy sauce, monosodium glutamate (MSG) and so on. The so-called indirect costs, refers to the product processing and production process consumed in the labor costs, depreciation of fixed assets, management costs, such as not included in the product cost of the period costs. It can be seen that the scope of restaurant cost control, including the control of direct and indirect costs, from the financial analysis, the daily operating consumption of restaurant enterprises is mainly concentrated in the dishes of raw materials, seasonings and ingredients, in the catering operation, to maintain and reduce the cost of food raw materials in the cost of food and beverage costs and operating expenses, try to increase the proportion of the cost of food raw materials, so that the price of food and beverage products and the quality of the products are more in line with the market Requirements, more competitive, is to ensure that the restaurant operating results, enhance the competitiveness of effective measures. So how to effectively reduce the cost of raw materials and losses is the key to restaurant cost control. The author on the control of direct costs to talk about the following points of view.