1. Analysis of catering costs 1. Cost

Classification of expenses (1) Labor costs A. In catering enterprises, labor costs mainly include: employee salaries,

social insurance, welfare expenses, employee education expenses, labor protection expenses, employee housing expenses and other labor costs. B. The workforce of catering enterprises includes: senior and middle and low-level managers, waiters, chefs, other kitchen workers, cleaners, security guards, maintenance personnel, administrative personnel, financial personnel, sales personnel, etc. C. The ratio of labor cost to total cost is very different due to the positioning of enterprises and the cuisines they operate, which is generally between 21% and 41%. (2) Low-value consumables and washing expenses A. Low-value consumables in catering enterprises refer to labor materials with relatively low unit value and short service life, such as counters, shelves, tables and chairs, weighing instruments, stainless steel supplies, ceramic supplies, iron products and aluminum products, maintenance tools, blankets, mouth cloths, towels, glass products and some simple equipment. B. After low-value consumables are collected, they are constantly worn out during use, and the value of this part of wear and tear should be included in the enterprise expenses. Therefore, when low-value consumables are used, part of their loss value is spread into expenses. At present, the amortization methods adopted by commercial enterprises generally include one-time amortization method, multiple amortization method and five-five amortization method. C. Washing expenses: To meet the quality standard of reuse, the expenses incurred by professional washing companies need to be sent. Such as work clothes, table cloths, napkins, carpets and so on. (3) Catering costs A. Catering costs refer to the cost of materials used by catering enterprises to produce and process products. For example, all kinds of raw materials used for cooking dishes in the kitchen include seafood, meat, eggs, vegetables, spices, dry goods, materials used for preparing drinks and fruit bowls at the bar of restaurants, and purchased goods (such as drinks, cigarettes and snacks) that can be sold without further processing or simple processing. B. Catering cost is the most important cost item of catering enterprises, and the catering cost of many catering enterprises accounts for about 51% of the total cost. (4) Energy cost and other expenses A. Energy cost refers to the cost of water, electricity and gas consumed by catering enterprises for production, management and

life. Generally, this expense accounts for 4%-9% of the total cost. B other expenses include communication expenses, special funds (general manager's funds), advertising expenses, staff meals, entertainment expenses, maintenance expenses, vehicle expenses, cockroach killing expenses, rent, depreciation, lease expenses, etc.

2. Basic analysis data of cost and expense A. Basic analysis data of cost and expense include cost quantity, cost rate, kitchen cost quantity, kitchen cost rate, bar cost quantity, bar cost rate, labor cost rate, kitchen labor cost rate, business labor cost, business labor cost rate, logistics labor cost rate, product cost quantity, product cost rate and energy. 3. Discussion on cost and expense analysis A. Basic cost and expense analysis includes: cost and expense ratio analysis, cost and expense analysis of means, cost and expense statistical mean analysis, cost and expense difference analysis, composition ratio analysis and trend analysis. In fact, there are many basic cost analysis, but it is difficult to achieve from a practical point of view without the assistance of computers. For example, the linear regression prediction of cost line < P > may be well realized with the help of computers. Second, analysis of catering expenses Third, break-even analysis 1. Break-even analysis is what the catering industry usually calls breakeven point or break-even analysis. The so-called catering breakeven point is realized by the income generated by a certain number of guests, and the gross profit is just enough to pay for it. 2. The function of break-even analysis in catering industry is reflected in three aspects: First, study and determine the break-even point, and provide professional managers with the conditions under which enterprises will make profits and lose money. Second, provide a reference platform for enterprises to make other management decisions. For example, if enterprises want to adjust their cuisines, the labor cost and raw material cost of new cuisines will be greatly increased, so how will the break-even point change? Under the new critical point of profit and loss, how to determine the price system of enterprises? How do the passenger flow and the critical point of profit and loss fluctuate under the new cuisine and price system? Third, when investing in catering enterprises, break-even analysis can enable investors to better control investment costs, forecast market positioning and analyze investment scale. Allocate funds reasonably to the greatest extent, use funds reasonably, save funds reasonably, reduce investment risks, improve investment efficiency, and lay a business foundation, so as to avoid excessive investment or insufficient investment to the greatest extent, which will have adverse effects on later operations. Iv. analysis of assets and liabilities 1. analysis of short-term solvency: current ratio and quick ratio; 2. Asset management analysis: inventory turnover rate,

fixed assets turnover rate and total assets turnover rate; 3. Debt management analysis: asset-liability ratio, debt equity ratio, equity fixed assets ratio and long-term capital ratio of fixed assets; 4. Profit analysis: sales profit rate, cost profit rate, ROA (return on assets) and ROE (return on equity). V. Profit and loss analysis 1. Profit and loss analysis is realized through

accounting information on the income statement. Income statement is an accounting statement that reflects the production and operation results of an enterprise in a specific accounting period (usually monthly, quarterly and annual).

2. The income statement includes five parts: operating income, operating profit, operating profit, total profit and net profit. Losses are marked with "-". 3. Profit and loss analysis includes: income fluctuation analysis, income trend analysis, operating profit analysis, investment income analysis, total profit analysis, net profit analysis and profitability analysis. VI. Decision Guidance Analysis VII. COST-VOLUME-PROFIT analysis 1. Cost-volume-profit analysis refers to the complementary relationship among cost, volume and profit of an enterprise, which is what we usually call CVP analysis. However, in the analysis of cost, volume and profit of catering, a crucial variable, the number of CUSTOMER, should be added. We can also call the analysis of cost, volume and profit of catering as CCVP analysis for the time being. 2. CCVP analysis of catering is to predict and simulate several factors such as cost, business volume, number of customers and profit through the experience of professional managers, so that analysts can timely understand the changes caused by the interaction and dependence of different factors and the impact on corporate profits. Eight, catering investment analysis