it is suggested to look at the practical tables of modern hotel operation

1. What are the characteristics of cost accounting and control of catering industry?

2. What are the common accounting methods?

3. What are the common cost internal control nodes?

4. what is the standard cost of catering?

5. what are the applications of information system in cost control?

1. What are the characteristics of cost accounting and control in catering industry?

in a nutshell, there are many raw materials, simple calculation and difficult process control. For example, a 3111-square-meter large-scale Chinese food has 151 varieties of vegetables. The traditional cost accounting is similar to the purchase, sale and storage of commercial enterprises, and the cost is counted at the end of the month. It is difficult to control in real time and during the period. For example, many catering enterprises cannot measure the gross profit of each dish in detail.

2. What are the common accounting methods?

current month cost = beginning inventory+current month requisition-end inventory. This is the cost calculation formula of most catering enterprises at present. There are several details that need to be paid attention to. The purchase in the current month is not necessarily equal to the collection, because condiments, frozen products and materials are usually managed in the warehouse, while fresh products are consumed on the same day. Secondly, the inventory at the end of the month needs to be converted. For example, how to convert rough processed ingredients, frozen products after thawing or even a pot of old fire soup into raw materials requires a fixed conversion list. Finally, many catering enterprises do not pay attention to the management of acceptance and warehousing, and only use procurement and month-end inventory as a means of cost control, lacking supervision during the period, which often leads to huge waste.

3. What are the common cost internal control nodes?

There are five factors that affect the catering cost rate, namely, income fluctuation, raw material output rate, difference between actual cost and standard cost, inventory and purchase price. The cost control node can start from a complete internal control cycle, such as strict selection of suppliers in the procurement process, centralized procurement, and continuous selection of better suppliers, but price is definitely not the only reason for choosing suppliers; In the acceptance process, the food shall be accepted in strict accordance with the acceptance criteria, so as to avoid the receipt of expired ingredients that do not meet the food safety standards; In the warehouse, check the inventory regularly, return the expired goods in time, improve the preservation environment, and leave a written certificate when entering and leaving the warehouse; In the kitchen, continuously improve the yield, reduce waste and make full use of scraps; In the sales process, pay attention to the proportion of special dishes, the impact of promotional activities on costs, and the unreasonable return of dishes and discounts. Inventory link, comprehensive inventory, pay attention to conversion, chefs often use inventory link to control the cost of the month.

4. what is the standard cost of catering?

Generally speaking, every marketable product should have a corresponding standard cost formula, which is the standard cost. For example, a standard recipe for the dish of beef tenderloin with pepper should include xx grams of pepper, xx grams of beef tenderloin and xx grams of salt. Theoretically, the corresponding cost will be settled immediately after each dish is sold, but there are several difficult problems in the standard cost of catering industry. The first is that the formula of Chinese food is the chef's personal experience, which is difficult to share with enterprises. Secondly, the formula of Chinese food changes a lot, especially the auxiliary materials are difficult to quantify accurately, and it is even more difficult to standardize when guests have personalized dietary tendencies. Third, even if the BOM report of each dish is completed, it is not a small cost to update and maintain it every month. But what are the benefits of standard cost? It can control the cost more timely and accurately, and make targeted analysis by cuisine, time and catering type, which is convenient for the management to analyze the gross profit, thus providing more accurate information for marketing and vegetable price adjustment. At present, the best one is probably Suzhou-Zhejiang Exchange, and it is said that its accuracy is not very high ...

5. What are the applications of information systems in cost control?

is the supply chain. A complete supply chain covers procurement, acceptance, warehousing and finance, and is not developed in detail. Many of the problems mentioned above can be realized with the help of information system to achieve the accuracy of accounting and the effectiveness of internal control. But like all enterprises that implement ERP, it needs a process, especially in the face of the fact that the overall quality of employees in the catering industry is not high, the extent to which informatization can improve efficiency is also different.

the cost management system of southeast Changping yifu restaurant (hotel) is a comprehensive information management system integrating purchase and order, inspection (receipt), return, delivery, allocation, processing, production, sales and accounting. It is a complete scientific management system that focuses on catering cost and makes systematic prediction, decision-making, control, accounting and analysis of various consumption in catering production and operation. The advanced management ideas of foreign hotel management groups are introduced into the system, and the system is combined with the catering (hotel) management in China, which can organically combine cost planning in advance, daily control and final cost determination, and become an important tool to strengthen cost management and improve economic benefits.

southeast Changping yifu restaurant (hotel) cost management system is an efficient comprehensive information management system for the catering industry. It enables managers at all levels to know the cost and expenses of the department and even the whole hotel in time, and can make decisions and control the cost and expenses in time according to the data provided by various reports. It can make the financial cost department count all kinds of data needed at any time. The system has powerful functions, optimized interface and simple operation. Can be used in all industries related to catering (hotels); It can run on a single computer and is more suitable for network system.

the cost management system of southeast Changping yifu restaurant (hotel) consists of purchasing (ordering) management, inventory management, cost management (sales analysis), report file management and other modules, which can be shared with accounting and financial data.