catering costs, like other costs, can be classified according to various standards. The purpose of catering cost classification is to adopt different control strategies according to different costs. The cost of catering products is classified in different ways according to the angle of consideration. There are mainly the following different methods: [2]

1. According to whether it is related to business volume, it is divided into fixed costs and variable costs

(1) Fixed costs refer to those costs that do not change with the change of business volume (output, sales volume or sales volume). For example, the depreciation of fixed assets, in a certain period of time according to the provisions of the financial system, the size of the depreciation, is not changing with the changes in business volume.

(2) variable costs refer to those costs that change with the change of business volume in a certain period and under certain operating conditions. For example, the cost of raw materials, water, electricity and energy will increase with the increase of the production and sales of catering dishes. Therefore, raw material cost and hydropower energy expenditure are variable costs.

this kind of division mainly provides theoretical arguments for profit and loss analysis and cost control. Top management focuses on fixed cost control; The middle and lower management focuses on variable cost control to minimize costs. After dividing the fixed cost and variable cost, we can use mathematical methods to analyze the break-even relationship among business volume, cost and profit (volume, cost and profit for short), analyze the cost and expense, strengthen the control and management of cost, and improve the economic benefits of enterprises.

2. According to the controllable degree of cost, it is divided into controllable cost and uncontrollable cost

(1) Controllable cost refers to the cost that grass-roots units and departments can control through their own efforts in catering management. That is, those costs whose amount can be changed in a short period of time. Generally speaking, variable cost belongs to controllable cost. If managers change the share of each dish, or strengthen control in the procurement, acceptance, storage and production of raw oil, the cost of catering products will also change. Some fixed costs are also controllable costs. For example, advertising and promotion expenses, major repair expenses, management fees, etc. For another example, the relevant operators can save the consumption of raw materials, material consumables, hydropower and energy through their exquisite skills and sense of responsibility, so that they can be reduced or controlled at a certain cost level. The management of controllable cost is an important aspect of catering cost control.

(2) Uncontrollable costs refer to those costs that are difficult for grass-roots and departmental personnel to control through hard work and can only be mastered by top management. Fixed costs are generally uncontrollable costs. For example, rent, maintenance fees, insurance premiums, depreciation expenses of fixed assets and welfare expenses drawn according to regulations. These expenses are all in accordance with the relevant regulations, and the management personnel can't change the amount through hard work, so they are uncontrollable costs.

these two types of costs mainly provide arguments for the division of labor and key control of cost. Grass-roots departments focus on controllable cost control, while middle and high schools focus on uncontrollable cost control.