The paper provides a series of analysis on how catering enterprises should reasonably control their own costs, as a reference for enterprise cost control.

Keywords: catering enterprises; cost; procurement; control methods

Cost is the lifeline of the enterprise. In order to adapt to the needs of modern enterprise management and maximize enterprise profits, hotel catering enterprises should establish a perfect cost management system. As we all know, the daily operation of the catering business consumption is mainly concentrated in the dishes of raw materials, so how can we effectively reduce the cost of raw materials and loss? An excellent catering company should have a set of cost control processes and systems across all departments. This requires companies in the procurement, warehousing and cost accounting has a very strict control methods.

One, the cost structure of the catering industry

The cost structure of the catering industry can be divided into two categories of direct costs and indirect costs. The so-called direct costs, refers to the specific material costs in the finished food and beverage costs, including food and beverage costs, but also the most important expenditure in the catering business. The so-called indirect costs refer to other costs incurred in the operation process, such as personnel costs and - some fixed expenses (also known as recurring costs). Personnel costs include staff salaries, bonuses, accommodation, training and benefits; recurring costs are the so-called rent, utilities, depreciation of equipment and decoration, interest, taxes, insurance and other miscellaneous expenses.

From this, we can see that the scope of catering cost control, including direct costs and indirect costs of the 'control; where the design of the menu, the procurement of raw materials, the production process and the method of service, each stage is closely related to the direct costs, naturally, should be strictly supervised. And personnel management and other items of use and maintenance, should be fully integrated into the control system, in order to achieve the intended control objectives.

Second, the catering industry cost control methods

(a) strengthen the training and management of procurement staff

1. Selection of excellent procurement staff

No good procurement staff, there is no reasonable purchase price. An excellent purchasing staff can save a considerable amount of cost expenditure for catering enterprises, purchasing staff in the catering enterprise cost control role is very important. Catering business managers should select the best purchasing staff,

To establish a good team of purchasing staff for the enterprise, in order to control the purchase price of raw materials to lay a good foundation. Excellent procurement staff should have the following basic conditions:

First, honest, reliable, with good professional ethics. Procurement personnel found to have a fraudulent situation, should be immediately removed from the procurement position, and criticize the education and treatment.

Second, solid business quality, with a wealth of commercial knowledge, familiar with the quality of various raw materials, specifications, origin, season.

Third, understand the market situation, grasp the dynamics of changes in various raw materials. Fourth, familiar with national laws, policies and financial system of catering enterprises. Fifth, understand the production and operation of catering enterprises. Sixth, with the ability to identify the quality of procurement of raw materials.

2. The use of advanced human resource management techniques to develop staff potential, improve the quality of workers

Human resource development in modern enterprises have been more and more applications, and its great effectiveness in realizing the goals of the enterprise has been revealed. Insufficiently trained staff, work efficiency is naturally not high, productivity is difficult to improve; tired staff, the quality of service will also be reduced, and these will affect the expenditure of personnel costs.

Food and beverage enterprises must be systematic management of all employees in this unit, scientific programming, dynamic use of people, scientific and reasonable programming of fixed posts, the rational use of all types of personnel, and according to the operating season, the dynamic use of personnel, reasonable control of manpower costs. The development of specialized staff education month,

study day, etc., for them to explain the cost control knowledge, long-term cost control to instill them with a sense of responsibility, so that employees consciously develop good habits of cost control, spontaneous participation in the hotel food and beverage sector of the cost of controlling the work.

(II) inventory link cost control

Inventory control is aimed at scientific inventory management measures to ensure that the minimum inventory of hotel operations.

1. Regularly do a good job of the secondary warehouse inventory

Generally every half a month to be carried out. Through the inventory, clear focus on the control of which varieties, the use of what control methods, such as the suspension of goods, the use of redeployment, as soon as possible out of the warehouse to use, thereby reducing the use of funds in inventory, speed up the turnover of funds, cost savings, the lowest amount of funds to ensure that the normal operation of the business.

2. Develop a strict inventory management out of the warehouse procedures as well as the departments of raw and auxiliary materials for the use of the system

Catering enterprises operating in the purchase of materials are required to handle the acceptance of the warehouse procedures. All out of storage must first fill out the receipt, signed by the person in charge of the department to take effect, it is strictly prohibited without a single receipt or white receipt, it is strictly prohibited to smear the receipt. As a result of improper collocation or improper arrangements for the use of mold, expiration date and other waste phenomena, - will be held responsible for the relevant personnel.

3. Establishment of strict loss reporting system

The deterioration of raw materials, damage, loss of strict loss reporting system, and develop a reasonable loss reporting rate, loss reporting by the department head to the financial warehouse manager, according to the name of the product, specifications, weighing catty fill out the loss report form, loss of varieties need to be identified by the head of the Purchasing Department analysis, sign the loss report. Loss report summarized daily to the director. For more than the required loss rate to explain the reasons

4. end of the month inventory

Inventory is a detailed work, is to analyze the basis of the data. First of all, a principle is the first physical after the account; second is to inventory the number of raw materials in storage, more detailed inventory of the number of raw materials in the use of food; third is to inventory the number of beverages in storage, in the use of beverages and drinks.

(C) production cost control

In the production process, standardized operations should be implemented to control losses. For the control of the production process, the main work is to establish a standardized system. The establishment of standards is the quality of production, product cost, production specifications for quantitative, and used to check the whole process of guiding the production, at any time to eliminate all production errors, to achieve the effectiveness of control management.

Reducing the cost of raw materials is linked to the efficiency of the cook to eliminate the waste of processing. Enterprises in the usual to eliminate waste on this point to seize a key - grasp the control of raw materials in the production process and strengthen the control of raw materials for the production of processing technology is more reasonable, reduce the waste of raw materials in the process of processing, as well as conducive to the strengthening of raw materials processing and food production process control, reducing the opportunity for shortages.

(D) standard cost and standard menu

Standard cost development, in order to ensure that the dishes in the production, processing, according to the specified portion and ratio of output, and to achieve the desired gross margin. The development of a standard menu, can ensure that the kitchen work in an orderly manner, and to win the desired gross profit. Standard cost and standard menu, is the quality assurance of catering enterprises.

Three, conclusion

Improve satisfaction; to establish a comprehensive economic responsibility assessment system, but also through a long-term, uninterrupted, step-by-step training to improve the basic quality of all employees and enhance their awareness of the cost of consciousness and awareness of saving. Only in this way can ensure that the catering enterprises in the competition is invincible, only in this way can ensure the health of the enterprise, sustainable operation and development.